Model: Allocation of wages

Rajeev, a worker in a manufacturing unit, is paid at the rate of Rs. 20 per hour. His working hours constitute 48 hours over 6 days a week. Time allowed per day as approved absence for personal needs and so on is 20 minutes.

Rajeev’s card for the week ended in a particular month shows that his time during the week is chargeable as follows:

Job No. X: 25 hours

Job No. Y: 15 hours

Job No. Z: 3 hours

The time unaccounted for is due to a power failure. You are required to show Rajeev’s wages for the week and how they would be dealt with in Cost Accounts?

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