Problem 1: The Laborer Corporation uses an hourly wage system.

The contract provides for a 5-day week, with time and

one half for all work over eight hours in regular working day, double time for Saturday and Sunday. Deductions from
workers earnings are: SSS, Withholding taxes, Philhealth and HDMF at 8%, 15%, 5% and 2% of gross pay respectively.
The time records for the week show the following information:
Name Card No. Mon Tue Wed Thu Fri Sat Rate/Hr
LLL 101 8 8 10 10 8 4 P80
AAA 102 8 8 10 9 8 P60
BBB 103 8 10 8 8 10 P55
OOO 104 8 9 8 10 10 4 P55
RRR 105 10 8 10 10 9 4 P60
An analysis of the job time ticket for the week indicated the following:
Card No. Job No. Mon Tue Wed Thu Fri Sat
101 -----------------------Supervision-----------------------------
102 1 8 4 6 3 -
2 - 3 4 2 2
3 - - - 4 6
103 1 6 6 3 4 2
3 2 - 5 4 4
104 2 5 5 3 2 -
3 2 4 3 7 8 4
105 1 8 6 6 4 -
2 - 2 3 4 8 4
From the forgoing information compute the following:
a. Regular Pay (Total Hours Worked X Regular Rate)
b. Overtime Premium (Overtime Hours Worked X OT Premium)
c. Total Deductions
d. Net Pay
e. Direct labor cost charged to each Job
f. Distribution of Payroll