The relevant data is as below: Time Rate (per hour):60Time allowed: 8 hoursTime taken: 6 hoursTime saved: 2 hours CALCULATE the earnings of a worker…

CA Intermediate · Cost and Management Accounting · MTP · January 2026
The relevant data is as below: Time Rate (per hour):60Time allowed: 8 hoursTime taken: 6 hoursTime saved: 2 hours CALCULATE the earnings of a worker under Halsey System.
(A) ₹ 360
(B) ₹ 420
(C) ₹ 500
(D) ₹ 600

Suggested Answer and Working Notes:

Correct Answer: Option (B)

₹ 420

Topics: Employee Cost & Direct Expenses

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