JULY 2020

QUESTION 3
Below is the information of Prosedoc Manufacturing workers; Sarah, Reen and Ameera for the
month of April 2020.

Additional Information:
1. Normal working hour is 160 hours per month.
2. The wages of skill worker are based on hourly rate of RM11 per hour with the overtime rate (if
any) is one and a quarter of the hourly rate.
3. The semi-skill workers are paid based on piecework with a guaranteed minimum payment of
RM1,500 per month. It is the company’s policy to pay a lump-sum of RM80 for every 200 units
produced.
4. Bonus is paid based on individual output produce. The bonus rate is given 50% of the RM10
per hour. Standard time for labors is 20 units per hour.

Required:
a. Compute the gross wages for each worker for the month of April 2020.

(10 marks)
 SARAH REEN AMEERA
Employees
(Skilled) (Skilled) (Semi-Skilled)
158H x RM11 160H x RM11 3400 units / 200 units =17
Basic Salary 1738 1760 17 x RM80 = RM1360
RM1738 RM1760 Guaranteed min wages
= RM 1500
158H -160H 180H - 160H
Overtime -2H 20
No Overtime 20H NIL
20H x 1.25H x RM11
RM275
Time Allowed Time Allowed Time Allowed
3300/20 4800 / 20 3400 / 20
Bonus 165H 240H 170H
Time Saved Time Saved Time Saved
165H-158H 240H -180H 170H - 170H
7H 60H 0H
Bonus Bonus
7H x 50% x RM10 60H x 50% x RM10
RM35 RM300
RM1738 + RM35 RM1760 + RM275 + RM300
Gross Wages RM 1,773 RM2,335 RM1,500
JUN 2019
QUESTION 3
Home Made Furniture Sdn Bhd manufactures vehicles spare parts and situated in Kota Bharu.
The company employs two grade of labours; skilled and unskilled labours. The skilled labours
are paid on hours worked, while unskilled labours are paid based on output produced with
guaranteed minimum wage of RM2,500 per month.
The following information is relating to the labours of the company for the month of May 2019:

Additional information:
1. Normal working hours for the company is 45 hours per week and it is assumed four (4) weeks
in a month.
2. The rate per hour is standardized at RM25.00 per hour. Overtime is paid at a premium of
60% and is entitled only for skilled workers.
3. Meanwhile, for unskilled worker, they are entitled to get bonus. Bonus will be paid on
individual basis. The bonus is calculated based on time saved at the rate of RM10.00 per hour.
4. The rate per unit is RM5.50 per unit.
Required:
a. Compute the total wages for each labor for May 2019 showing clearly the basic wages,
overtime pay and bonus pay (if any).
(10 marks)
 NURUL HIDAYAH HUSNI
Employees
(Skilled) (Skilled) (Semi-Skilled)
180H x RM25 180H x RM25 370 units x RM5.50
Basic Salary 4500 4500 2035
RM4500 RM4500 Guaranteed min wages
= RM 2,500
200H -180H
Overtime 20
20H NIL NIL
20H x 60% x RM25
RM300
Time Allowed Time Allowed Time Allowed
485 units x 0.5H 438 units x 0.5H 370 units x 0.7H
Bonus 242.5H 219H 259H
Time Saved Time Saved Time Saved
242.5H-200H 219H - 180H 259H - 220H
42.5H 39H 39H
Bonus Bonus Bonus
42.5H x RM10 39H x RM10 39H x RM10
RM425 RM390 RM390
RM4500 + RM300 + RM425 RM4500 + RM390 RM2,500 + RM390
Gross Wages RM5,225 RM4,890 RM2,890
DEC 2018
QUESTION 3
The management of Maharaja Berhad hires three employees, Minah, Halim and Salmah. The
information about these workers for the month of October 2018 is shown below:

Additional Information:
1. Normal working hours are 160 hours per month.
2. Minah is paid based on hourly rate of RM18 per hour with the overtime rate (if any) given to
her is one and a quarter of the hourly rate.
3. Halim and Salmah are paid based on piecework with a guaranteed minimum payment of
RM2,700 per month. It is the company’s policy to pay a lump-sum of RM140 for every 200 units
produced.
Required:
i. Compute the gross wages for each worker for the month of October 2018.
(10 marks)

MINAH HALIM SALMAH

Employees

160H x RM18 4200 units / 200 units =21 3800 units / 200 units =19
Basic Salary 2880 21 x RM140 19 x RM140 = RM2660
RM2880 = RM 2,940 Guaranteed min wages
= RM 2,700
185H - 160H
Overtime 25H
25H x 1.25H x RM18 NIL NIL
RM562.50

RM2880 + RM562.50
Gross Wages RM3,442.50 RM 2,940 RM2,700
JUN 2018
Chipsy Sdn Bhd produces potato chips with a variety of flavours for Kota Samarahan’s market.
Provided below is the information gathered from weekly time sheet for the first week of June
2018.

The normal working hours in a week is 40 hours. Yan and CK are skilled workers who are paid
based on an hourly rate which is RM10 per hour. Meanwhile Sarimah, a semi-skilled worker is
paid based on good units produced that is RM3 per unit and guaranteed to receive a minimum
wage of RM450. Only skilled workers are entitled for overtime payment. The first 5 hours for
overtime will be paid at one and half of the normal rate, and the remaining is paid at double rate.
The standard time allowed for one packet of potato chips is 15 minutes. The bonus is paid
according to group performance. The group time saved will be apportioned according to good
packets produced and paid at a rate of 50% from the normal hour rate of skilled workers.
Required:
a. Compute the total wages earned by each worker for June 2018 showing clearly the basic
wages, overtime pay and bonus pay.
(10 marks)
 YAN CK SARIMAH
Employees
(Skilled) (Skilled) (Semi-Skilled)
40H x RM10 x 4 40H x RM10 x 4 161 units x RM3 x 4
Basic Salary 1600 1600 1932
RM1,600 RM1,600 RM1,932

49H - 40H 52H - 40H

Overtime 9 12
9H 12H
5H x 1.5 x RM10 5H x 1.5 x RM10
RM75 RM75 NIL
4H x 2 x RM10 7H x 2 x RM10
RM80 RM140
RM155 RM214
RM155 x 4 RM215 x 4
RM620 RM860
Time Allowed Time Allowed Time Allowed
15/60 x 205 units x 4 15/60 x 216 units x 4 15/60 x 161 units x 4
Bonus 205H 216H 161H
Time Saved Time Saved Time Saved
49 x 4 = 196H 52 x 4 = 208H 40 x 4 =160H
205H - 196H 216H -208H 16H - 160H
9H 8H 1H
Bonus Bonus Bonus
9H x 50% x RM10 8H x 50% x RM10 1H x 50% x RM10
RM45 RM40 RM5
RM1600 + RM620 + RM45 RM1600 + RM860 + RM40 RM1932 + RM5
Gross Wages RM2,265 RM2,500 RM1,937