Halsey-Weir 30%, time allowed 12 hours, actual 9 hours, rate ₹40/hour. Total wage is:
A₹396
B₹360
C₹420
D₹440
Answer & Solution
Correct answer: A. ₹396
1. Time saved = 12 − 9 = 3 hours.
2. Halsey-Weir bonus = 30% × time saved × rate = 0.30 × 3 × 40 = ₹36.
3. Basic wage = time taken × rate = 9 × 40 = ₹360.
4. Total wage = 360 + 36 = ₹396.
_Source: ICAI BoS Inter Paper 3, Ch 3 "Employee Cost", §3.8.1 Illus 6_
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