1. From the following information, calculate the bonus and earnings under Emerson Efficiency Bonus Plan:

Standard output in 12 hours

48

Actual output in 12 hours

42

Time rate 7.50 per hour

If the actual output is 60 units, what will be amount of bonus and earnings?

2. The existing incentive system of a certain factory is:

Normal working week  

 5 days of 9 hours plus 3 late shifts of  

 

 3 hours each  

 Rate of payment  

 Day work =  Rs.10.00 per hour

 

 Late shift =  Rs.15.00 per hour

 Additional bonus payable  

 25.00 per day shift  

 

 15.00 per late shift  

Average output per operative for 54 hours week i.e., including 3 late shifts 120 articles

In order to increase output and eliminate overtime it was decided to switch on to a system of payment by results. The following information is obtained:

Time rate (as usual)

10.00 per hour 

Basic time allowed for 15 articles

5 hours

Piece work rate

Add: 20% to piece

Premium

Add: 50% to time

(i) hours worked;

(ii) weekly earnings;

(iii) number of articles produced; and

(iv) labour cost per article for one operative under the following systems:

(a) Existing time rate.

(b) Straight piece work.

(c) Rowan system.

(d) Halsey Weir.

Assume that 135 articles are produced in a 45 hour week under (b), (c) and (d) and that the worker earns half the time saved under the Halsey Weir System. The additional bonus under the existing system will be discontinued in the proposed incentive scheme.