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3    QP Codę: 13857

2. (a) Arr.bar Ltd. has fivc dcpartments; P, N, R ar.d S are production 8

departments and T is a servicc department. The actual cost for a period are as follows:
Repairs	< 35,000
Rent	25,000
Dcprcciation	42,00.0
Supcrvision	40,000
Insurance	16,000
Light	18,000
Employcr’s liability of cmployccs' insurancc	6,000
The following inforraation is also availablc dcpartments :	in respect of tire five

Particulars		Production Dcpartments				Scrvice Dcpt.
		P	Ń	R	S	T
Arca(Sq. ft.)		1,400	1,200	1,100	900	400
No. ofworkcrs		250	300	100	100	50
Total Wagcs	r	1,00,000	80.000	50,000	50,000	20,000
Va!ue ofplunt	r	2,00,000	1,80,000	1,60,000	1,00,000	60,000
No. of light pointa		50	40	35	30	25
Valuc of stock	r	1,50,000	1.00.000	50,000	20,000	-

Prcparc a Statemcnt showing Pritnury Distribution of Ovcrheads.

(b) A Workcr proćuced 2C0 units in a week*s timc, tląc guaranteed wcckly 7 wnges paymect for 45 hours is r 405. The cxpcctcd time to produce One unit is 15 minutes which is raised further by 20% under incentivc scheme. What will bc the eamiDg per bour of thut werker under KaJscy (50% sharing) and Rowan Bonus Schcmc?

OR

[ TURN OVKK

Hl-Con. 2142-15.