In a factory, two workers produce the same product from the same material and use the same machine. Their normal wages rate is also the same. They are entitled to bonuses under Rowan System. The time allowed for the product is 60 hours. But A takes 40 hours and B takes 50 hours to finish the product. The factory cost of the product for A is Rs. 240 and for B is Rs. 206.67. The factory overhead is Re. 1 per man-hour. 

Find out the normal wage rate of the workers and the cost of material used.