Chuchu Sdn Bhd employs 2 type of workers: skilled and semi-skilled workers. Ariz and Azri are skilled workers, whereas Aimin is a semi-skilled worker. The basic wages for skilled workers are paid based on time at RM8 per hours with overtime premium at 60% of normal rate. Semi-skilled worker is paid on good units produced at RM2 per unit with guaranteed minimum wage of RM1,100. The workers are entitled for group bonus performance at RM7 per time saved. The group time saved will be apportioned according to good units produced. The normal working hours in a month is 160 hours. Below is the information for the month of November 2020:

Chuchu Sdn Bhd employs 2 type of workers: skilled and semi-skilled workers. Ariz and Azri are skilled workers, whereas Aimin is a semi-skilled worker. The basic wages for skilled workers are paid based on time at RM8 per hours with overtime premium at 60% of normal rate. Semi-skilled worker is paid on good units produced at RM2 per unit with guaranteed minimum wage of RM1,100. The workers are entitled for group bonus performance at RM7 per time saved. The group time saved will be apportioned according to good units produced. The normal working hours in a month is 160 hours. Below is the information for the month of November 2020: Employee Ariz Azri Aimin Hours worked (hour) 159 170 163 Output (unit) 645 700 510 Rejected (unit) 1 1 2 Standard time for producing 1 unit 15 minutes 15 minutes 20 minutes Required: Calculate the gross wages for each worker for the month November 2020 a. (13 marks) b. Identify the cost treatment for direct labour and indirect labour (2 marks) (Total: 15 marks)