(a) Describe briefly how the following are used in the accounting for labour:
(i) time sheets
(ii) job cards.
(b) The following details relate to the labour in a production cost centre for a period:
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Direct personnel
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Indirect personnel
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Hourly rates of pay:
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Basic
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$10·00
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$7·00
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Overtime
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$13·00
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$9·10
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Payroll hours:
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|
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Productive
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310
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118
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Idle
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18
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4
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Total
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328
|
122
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Additional information:
1. The basic rates of pay apply to a normal working week of 38 hours
2. There are eight direct personnel and three indirect personnel in the cost centre
3. Overtime is worked from time to time to meet the general requirements of production
4. Idle time is regarded as normal.
Required:
Calculate the total amounts:
(i) Paid to the direct personnel and the indirect personnel respectively;
Charged as direct wages to work-in-progress and indirect wages to overheads respectively (show clearly the make-up of the indirect charge).