ILLUSTRATION 6 Calculate the earnings of workers A and B from the following particulars for a month, and allocate the earnings to each job, X, Y and Z: A B (a) Basic Wages $100 $100 (b) Dearness Allowance 50% 55% (c) Provident Fund (on basic wages) 8% 8% (d) Employee's State Insurance (on basic wages) 2% 2% (e) Overtime 10 hrs. (f) Idle time and leave 16 hrs. The normal working hours for a month are 200 hours. Overtime is paid at double the normal wages plus dearness allowance. Employer's contributions to State Insurance and Provident Fund are at equal rate with the employee's contributions. The month contains 25 working days and one paid holiday. The two workers were employed on jobs X, Y and Z in the following proportions : Job Y Z Worker A 80 60 60 Worker B 100 40 60 Overtime was done on job Y