ILLUSTRATION 3 CALCULATE the earnings of A and B from the following particulars for a month and allocate the employee cost to each job X, Y and Z: (i) Basic Wages (ii) Dearness Allowance (iii) Contribution to provident Fund (on basic wages) A 10,000 50% 8% B 16,000 50% 8% 2% 2% (iv) Contribution to Employee's State Insurance (on basic wages) (v) Overtime (Hours) 10 The normal working hours for the month are 200. Overtime is paid at double the total of normal wages and dearness allowance. Employer's contribution to state Insurance and Provident Fund are at equal rates with employees' contributions. The two workers were employed on jobs X, Y and Z in the following proportions: Jobs Worker A Worker B 40% 50% Y 30% 20% Z 30% 30% Overtime was done on job Y