Standard time 10 hours, actual time 8 hours, rate ₹50/hr. Halsey bonus equals:
A₹80
B₹100
C₹40
D₹50
Answer & Solution
Correct answer: D. ₹50
1. Time saved = standard − actual = 10 − 8 = 2 hours.
2. Halsey bonus = 50% × time saved × rate per hour.
3. Substitute: 0.5 × 2 × 50 = ₹50.
4. Total Halsey earnings would add the basic 8 × 50 = ₹400.
_Source: ICAI BoS Inter Paper 3, Ch 3 "Employee Cost", §3.8.1 Illus 3_
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