Question 23 Not yet answered Marked out of 2.00 The timesheet of employee Stevens shows that he worked 44 hours during a 40-hour workweek. On Monday and Saturday, he worked 2 hours overtime respectively. The normal overtime remuneration (1/2 x normal wage) is paid. His normal wage is N$6 per hour. Medical aid and pension fund contributions (6% and 10% of normal wages respectively) are paid on a 50:50 basis by employer and employee. PAYE (12% of taxable income) is the only other deduction being made. Assume that a year consists of 52 workweeks, that Stevens gets 3 weeks' holiday leave per year and that the enterprise is closed for eight (8) public holidays during the year. Normal idle time is budgeted as 7122% and a holiday bonus equal to 3 weeks' wages is paid. Calculate the labour tariff per hour to the nearest N$ p Flag question Answer: Question 33 A firm supplied the following information: Not yet answered Budgeted overhead costs (service cost centre): Maintenance of buildings N$45 000 Marked out of 2.00 p Flag question Budgeted factory overheads (production cost centres): Machining N$176 000 Assembling N$205 000 Budgeted direct Area labour hours (m2) Maintenance 1 000 Machining 2 000 2 600 Assembling 10 000 1400 Total 12 000 5 000 Management has decided to use the area as basis to apportion the cost of the service cost centre between the production cost centres. It has further decided to use the direct labour hours as basis to compute the overhead rates of the production cost centres. Determine amount of maintenance costs to be apportioned to the assembling department