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A job requires 2,400 actual labour hours for completion and it is anticipated that there will be 20% idle time. If the wage rate is 10 per hour, what is the budgeted labour cost for the job? A 19,200 B 24,000 C 28,800 D 30,000 A manufacturing firm which pays overtime premium contained in direct wages would normally be classed as: A Part of prime cost B Factory overheads C Direct labour costs D Administrative overheads A person pays no tax on their first 3,500 of earnings and then 23% tax on the remain- der. If they wish to have net earnings of 15,000, how much gross earnings will they require to earn? A 15,000 B 18,435 C 18,500 D 19,481 Questions 5.4 and 5.5 are based on the following data: Employees basic rate 5 per hour Time allowed for job 40 minutes Time taken for job 25 minutes Under the Halsey scheme, the bonus paid to the employee would be: A 50p B 67p C 70p D 80p Under the Rowan scheme, the total amount paid for the job would be 63 B 53p C47p D 30p Which of the following is not a cause of idle time? A Production disruption Stock-outs C Strikes affecting vital supplies D A wage increase B