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4 Payroll Computation Problem

The document provides payroll and job time ticket information for ElegantCut Inc. for the payroll week ending March 17, 200X. It includes: - Regular and overtime hours and rates for 10 employees - Total hours each employee spent on 5 jobs - Additional information on overtime pay rates - It asks to calculate: 1) The amount to charge to work in process for the week 2) The total cost to charge to manufacturing overhead 3) The net pay for worker 101 including SSS, Philhealth, and Pag-ibig deductions 4) The direct labor cost for Job #504

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Lee Pascua
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195 views1 page

4 Payroll Computation Problem

The document provides payroll and job time ticket information for ElegantCut Inc. for the payroll week ending March 17, 200X. It includes: - Regular and overtime hours and rates for 10 employees - Total hours each employee spent on 5 jobs - Additional information on overtime pay rates - It asks to calculate: 1) The amount to charge to work in process for the week 2) The total cost to charge to manufacturing overhead 3) The net pay for worker 101 including SSS, Philhealth, and Pag-ibig deductions 4) The direct labor cost for Job #504

Uploaded by

Lee Pascua
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Payroll Computation Problem:

For the payroll week ending March 17, 200X, ElegantCut Inc., a manufacturer of school
uniform on a job order basis, supplied the following data:

Worker
No. Position Reg. hours Reg. Rate OT hrs.
101 Cutter 40 P24 6
102 Cutter 48 24 3
103 Stitcher 48 28 7
104 Stitcher 45 28 5
105 Sewer 48 24 12
106 Sewer 40 24 15
107 Supervisor 48 30 10
108 Stores clerk 45 24 --
109 Timekeeper 48 28 6
110 Security 40 28 4

The job time tickets for the same payroll week were accumulated and classified as
follows:

Worker Total Hours Spent on Job orders


No. Position hours #501 502 503 504 505
101 Cutter 46 5 8 15 8 10
102 Cutter 51 6 10 15 10 9
103 Stitcher 55 7 10 12 15 9
104 Stitcher 50 4 10 10 12 12
105 Sewer 60 12 12 16 10 10
106 Sewer 55 12 12 18 10 3
107 Supervisor 58
108 Stores clerk 45
109 Timekeeper 54
110 Security 44

Additional Information: Overtime is payable at one-and-a-half times the regular rate of


the employee and is necessary in the production.

Required:
1. How much should be charge to work in process for the week?
2. How much is total cost that should be charged to manufacturing overhead control?
3. Assuming that based on the monthly salary (at reg. Hour &rate), SSS is 3%,
Philhealth is 2%, and Pag-ibig is 1%, how much is the net pay of worker no. 101?
4. How much is the direct labor cost of Job # 504?

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