Majubenar Manufacturing operates in two production plants namely, Northern Plant (NP) and Eastern Plant (EP). Each plant has four workers. lhsan, Khairul, Sien and Sherrypah work at Northern Plant (NP). Aliff, Daud, Kamal and Hassan work at Eastern Plant (EP).

lhsan and Khairul are skilled workers. They are paid based on hours worked. The hourly rate for lhsan is RMIO and RM12 for Khairul. This rate is for the first week of January 20190 The rate for the second week of January increased by 20% for both workers. The normal working hours is eight hours daily for five working days from Monday to Friday. Only skilled workers are entitled for overtime. For the second week of January 2019, actual hours worked for lhsan and Khairul is 45 hours and 47 hours respectively. Overtime rate is one and a half from normal rate for both workers.

Sien and Sherrypah who are semi-skilled workers are paid based on output. They produced 300 units and 450 units respectively. There were rejected units of 8 units and 10 units for Sien and Sherrypah respectively. Sien was paid at RM1.20 per unit while Sherrypah was paid based on differential piece rate as follows:

O 50 units - RM I.20 per unit

51 - 100 units - RM I.30 per unit

101 - 200 units - RM I.50 per unit

201 units and above - RM I.00 per unit

Aliff, Daud, Kamal and Hassan, who are located at Eastern Plant are paid based on hours worked at RM12 per hour. The normal working hours is 40 hours per week. Below are the details:

Actual hours worked Units produced

Aliff 42 240

Daud 45 282

Kamal 47 300

Hassan 50 330

Standard time per unit is 10 minutes. Bonus is calculated based on the time saved by each worker. The bonus rate is 50% of the normal hourly rate.

Required:

a.Identify the basic and overtime pay for all workers at the Northern Plant (NP) only for the second week of January 2019.

b. Calculate the bonus paid for each worker at the Eastern Plant (EP) only for a week by stating clearly the Time Allowed, Time Taken and Time Saved.