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Case 2: Payroll (10 Marks) The management of a newly established company just received the monthly report from the Human Resources Department. The general manager

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Case 2: Payroll (10 Marks) The management of a newly established company just received the monthly report from the Human Resources Department. The general manager was surprised to find out the rate of employee turnover is high during the last few months. The HR manager stated in the report that the main reason why employees resign from the company is that they were not satisfied with their salary. The company is manufacturing tables which are locally distributed to all key cities in Oman. The manager called for an emergency meeting to discuss the revision of its compensation plan for the workers. He believes that compensation is an important factor in attracting and retaining employees. A good compensation plan should benefit both employees and the organization. Choosing the best plan will motivate the employees to work towards the business' overall goals. As a financial professional, you were asked to assess the following suggestions Option A: Straight fixed rate of OMR 1.500 per piece Option B: Fixed salary of OMR 400 per month. Option C: Fixed salary of OMR 200 plus OMR 1.00 per piece Option D: Differential pay - Employees will be paid based on the following schedule; Units Produced Amount Per Unit 0-100 OMR 1.500 101-200 OMR 1.750 201-300 OMR 2.000 Over 300 OMR 2.250 You are required to answer the following questions; 1. Compute the salary of a worker who produces 300 units under options A, B, C, D. (4 Marks) Option A: Option B: Option : Option : 2. Which of these options is the best for employees and management? Explain (2 Marks) 3. Employees will be paid on a regular rate of OMR 2.500 per hour for a regular 160-hour in a month. Overtime pay is computed time-and-a-half pay in excess of 160 hours. What will be the salary of a worker who works 180 hours? (2 Marks) 4. Why is it important to have a fair salary or wage plan? Suggest to management a method which is ideal for the employee and the company. Explain your answer. (2 Marks)

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