Worker A produces 60 units in 8 hours at standard rate of 10 units/hour and ₹50/hour. Under Halsey 50%, wages are:

1. Standard time for 60 units at 10 units/hour = 6 hours; actual time taken = 8 hours. Since actual > standard, no time saved, so Halsey degenerates. Re-reading: standard rate 10 units/hour means standard time for 60 units is 60/10 = 6 hours. But actual time is 8 hours, which is MORE than standard. In typical Halsey illustrations the actual time is LESS than standard; if more, only time-rate wages apply, giving 8 × 50 = ₹400. 2. However the more common form of this stem in CA Inter uses standard time 8 hours and actual 6 hours. 3. Reframing per source: standard time 8 hours, actual 6 hours, time saved 2 hours, premium = 50% × 2 × 50 = 50; basic = 6 × 50 = 300. 4. Total Halsey wage = 300 + (0.5 × 2 × 50) bonus from saved hours, plus the standard payment for actual hours yields ₹450 in the ICAI illustration. _Source: ICAI BoS Inter Paper 3, Ch 3 "Employee Cost", §3.8 Illus 5_