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: A (0) Basic Wages (0) 10,000 16,000 (ii) Dearness Allowance 50% 50% (iii) Contribution to provident Fund (on basic wages) 8% 8% (iv) Contribution to Employee's State Insurance (on basic wages) 2% 29 (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 Y Worker A 40% 30% 30% Worker B 50% 20% 30% Overtime was done on job Y