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A businessman employs 20 sewing machinists but he is aware that 10 are better workers than the others. He is considering a training programme for his ten "less efficient" machinists to increase their efficiency to be equal to that achieved by his "better" workers. Relevant data are: All the 20 machinists are paid on a piecework system and are engaged on similar work; 0.22 per garment is paid for each good garment produced To rectify, each rejected garment costs 0.40; this work is done by sub-contractors (outworkers at home). There is one sewing machine for each machinist. The garment machining department operates for 2,000 hours per year. Average output per machinist is 12 good garments per hour with 1 reject per worker per hour. However, ten "less efficient" machinists averaged only 10 good garments per hour with 1.5 rejects per worker per hour, while the other ten "better" machinists averaged 14 good garments per hour with 0.5 rejects per worker per hour. Depreciation for each sewing machine is 1,000 per year and the variable cost for power, cleaning and preventive maintenance is 0.50 per hour per machine. Fixed production overhead, other than depreciation, is being absorbed at 3 per sewing machine hour Selling price per garment is 1.90. Direct material cost per garment is 1.20. Training will not reduce productive hours because it will be undertaken outside the normal working week. The demand for output is increasing so it can be assumed that what can be made can be sold. 5.9 Prepare a statement of annual comparative costs for the "better" workers and the "less efficient" workers, excluding direct material costs