Standard time 5 hours, actual 4 hours, rate ₹100/hr. Rowan bonus is:
A₹40
B₹50
C₹100
D₹80
Answer & Solution
Correct answer: D. ₹80
1. Time saved = 5 − 4 = 1 hour; time allowed = 5; time taken = 4.
2. Rowan bonus = (time saved / time allowed) × time taken × rate.
3. Substitute: (1/5) × 4 × 100 = 0.2 × 400.
4. = ₹80.
_Source: ICAI BoS Inter Paper 3, Ch 3 "Employee Cost", §3.8.2 Illus 5_
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