Problem 1:

The following employee changes in BSA Mfg. Inc. for 2019 are as follows:

Employees at the beginning of 2019	1,050
Employees recruited (of which 50 of them replaced those leavers discharged by the management of BSA, while the remainder are due to expansion plans to be made by BSA for future years)	150
Employees left during the year (including the abovementioned employees replaced)	250
Employees at the end of 2019	950

Assume that there is no other information as to the changes in employees, determine the labor turnover based on the following methods (round off your answers to two decimal places expressed in percent):

1. Separation method

2. Replacement method

3. Flux method

Problem 2:

BSA Factory provides for an incentive scheme for its factory workers which features a combined minimum guaranteed wage and a piece rate. Each worker is paid P11.25 per piece with a minimum guaranteed wage of P875 per week. Production report for the week show:

Employee	Units Produced
Krista	67
Jose	78
Sophiya	80
Crisia	82
Maye	72
Angelo	75

Determine the amount of the following:

1. Direct labor

2. Factory overhead