Halwings Company Ltd who manufactures and retails products A, B and C employ sixty direct workers who work under a group of bonus scheme. The company engages three grades of workers who are paid a bonus of the excess of time allowed over time taken. The bonus paid is 75% of the workers' base rate and is shared by the workers in proportion to the time spent on the work. The following production data has been extracted from the company's records for April 2000.

Product	Units produced	Time allowed per unit
A	320	63
B	640	120
C	1200	100

Grade of worker	Number of direct workers	Base rate per hour (sh)	Hours worked per worker
1	20	30	30
2	8	27	64
3	32	24	50

Required: a) Percentage of hours saved to hours taken. (5 marks) b) Bonus due to the group. (5 marks) c) Gross earnings due to the group. (5 marks) (Total: 15 marks)