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Introduction Easily add personal signatures in PDF documents, easy to fill in forms PDF Signature CONFIDENTIAL SET A BHEA.BPA/01-00 JULY2023/ASSIGNMENT/PMA1123 Established in 2017, Melya
Introduction Easily add personal signatures in PDF documents, easy to fill in forms PDF Signature CONFIDENTIAL SET A BHEA.BPA/01-00 JULY2023/ASSIGNMENT/PMA1123 Established in 2017, Melya Sdn Bhd has positioned itself as one of the most popular brands in the market for women's accessories. The company currently has two production departments: bracelet and necklace. The Bracelet Department This department currently operates with 4 workers. Marina and Aisyah are semi-skilled workers, paid at a rate of RM5.80 per hour. Devin is a skilled worker which paid at a rate that 25% higher than the semi-skilled workers. Aiman is the new employee of the company and is considered an unskilled worker. The rate paid to Aiman is 10% lower than the rate paid to a semi-skilled worker. The policy of the company is to pay all workers an incentive of 65% for any time saved. Working for 8 hours per day, the workers' off day is on Sunday every week. The workers were also entitled to claim overtime at a premium of 60% for any extra hours worked. The time allowance for each product produced under the Bracelet Department is 12 minutes for Beads, 6 minutes for crystal, and 9 minutes for Chain. Data related to production and hours spent on the product in the department is provided below: Workers Beads Production Chrystal Chain Hours worked Marina 173 units 121 units 98 units 56 hours Aisyah 170 units 111 units 96 units 53 hours Devin 181 units 127 units 80 units 50 hours Aiman 145 units 96 units 50 units 48 hours The recently appointed Chief Financial Officer is now thinking of paying bonuses to employees in the Bracelet department by utilising the group bonus scheme rather than depending on time saved. In this scheme, the workers will be entitled to share a bonus of RM100 equally for every 15% increase in production. The total standard production for a week is 1,200 units. The Necklace Department The workers in this department are paid an agreed rate per unit for the number of units produced for the period. The payment will be made for a good unit, and a different rate will apply at different 2 ./01-00 CONFIDENTIAL JULY2023/ASSIGNMENT/PMA1123 levels of production. In addition, workers in this department have also been guaranteed a minimum wage of RM330. The agreed rate per unit is as follows: Pearl Lavalier Up to 40 units RM0.60 RM0.80 Next 60 units RM1.00 RM1.20 Next 50 units RM1.40 RM1.80 Next 50 units RM1.80 RM2.20 More than 200 units RM2.30 RM2.80 Based on data collected for the week, the production of product Pearl and Lavalier is as follows: Pearl Lavalier Output Harlina 218 Rejected 5 Output Rejected 65 6 nd 9 minutes for Chain. Data related to producti hours spent on the product in the Easily add personal signatures in PDF documents, Hours worked 56 hours easy to fill in forms Production Beads Chrystal Chain PDF Signature 173 units 121 units 98 units Alsy all 170 units 96 units Devin 181 units 127 units 80 units 50 hours Aiman 145 units 96 units 50 units 48 hours OS TIQUIS 2 3 The recently appointed Chief Financial Officer is now thinking of paying bonuses to employees in the Bracelet department by utilising the group bonus scheme rather than depending on time saved. In this scheme, the workers will be entitled to share a bonus of RM100 equally for every 15% increase in production. The total standard production for a week is 1,200 units. The Necklace Department The workers in this department are paid an agreed rate per unit for the number of units produced for the period. The payment will be made for a good unit, and a different rate will apply at different 2 ./01-00 CONFIDENTIAL JULY2023/ASSIGNMENT/PMA1123 levels of production. In addition, workers in this department have also been guaranteed a minimum wage of RM330. The agreed rate per unit is as follows: Pearl Lavalier Up to 40 units RM0.60 RM0.80 Next 60 units RM1.00 RM1.20 Next 50 units RM1.40 RM1.80 Next 50 units RM1.80 RM2.20 More than 200 units RM2.30 RM2.80 Based on data collected for the week, the production of product Pearl and Lavalier is as follows: Pearl Lavalier Output Rejected Output Rejected Harlina 218 5 65 6 Fatimah 184 8 223 6 Michelle 209 7 198 3 Required: a. Calculate the gross wages for each worker in the Bracelet Department by using the existing bonus system. (15 points) b. Calculate the gross wages for each worker in the Bracelet department by using the new proposed bonus scheme. (4 points) c. Calculate the gross wages earned by each worker in the Necklace department. (11 points) (Note: Show all the calculations and round off your answer to two decimal points.) CONFIDENTIAL 3 (Total: 30 points) BHEA.BPA/01-00 ILILY2023/ASSIGNMENT/PMA1123
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