Three workers X, Y and Z work in a factory. The following particulars apply to them:

Normal rate per hour

4.00

Piece rate

3.00 per unit

Standard 2 units per hour

In a 40 hour week, the production of the workers is as follows:

X

50 units

Y

80 units

Z

120 units

Calculate the earnings of the workers under (a) Taylor differential piece rate system, (b) Merrick differential piece rate system, and (c) Gantt‘s task bonus system. Also show cost per unit under these methods.