Calculate the earnings of workers A and B under the straight piece rate system and Taylor’s differential piece rate system from the following particulars:

Normal rate per hours: Rs 1.80

Standard time per unit: 20 seconds

Differentials to be applied:

80% of piece rate below standard

120% of piece rate at or above standard

Worker A produces 1,300 units per day, and worker B produces 1,500 units per day

A

B

(Rs ps.)

(Rs ps.)

Straight piece rate system

13.00

15.00

Taylor’s differential piece rate system

10.40

18.00

Hint: Assume normal working day of 8 hours.