Zico ltd has its factory at two locations viz Nashik and Satara. Rowan plan is used at Nashik factory andHalseyplan at Satara factory. Standard time and basic rate of wages are same for a job which is similar and is carried out on similar machinery. Normal working hours is 8 hours per day in a 5 day week.

Job in Nashik factory is completed in 32 hours, while at Satara factory it has taken 30 hours. Conversion cost at Nashik and Satara are Rs 5408 and Rs 4950. Overheads account for Rs 25 per hour.

(1) To find the normal wages and

(2) To compare the respective conversion costs.