From the following particulars, calculate : (a) the earning and (b) bonus payable to X and Y workers under Rowan Plan. | Particulars | X | Y | | --- | --- | --- | | Standard time | 20 hours | 20 hours | | Time taken | 12 hours | 8 hours | | Rate per hour | ₹ 30.00 | ₹ 30.00 |

> > [!TLDR] > Rowan earnings = time wages + bonus; X earns ₹504 (bonus ₹144), Y earns ₹384 (bonus ₹144). > > Under the **Rowan Premium Plan** (CHSE Odisha +2 Cost Accounting): > - Time (basic) wages = Time taken × Rate > - Bonus = (Time saved ÷ Standard time) × Time taken × Rate > - Total earning = Time wages + Bonus > > where Time saved = Standard time − Time taken. > > **Worker X** — Standard 20 h, Time taken 12 h, Rate ₹30/h, Time saved = 20 − 12 = 8 h > > | Item | Working | Amount (₹) | > | --- | --- | --- | > | Time wages | 12 × 30 | 360 | > | Bonus | (8 ÷ 20) × 12 × 30 = 0.4 × 360 | 144 | > | **Total earning** | 360 + 144 | **504** | > > **Worker Y** — Standard 20 h, Time taken 8 h, Rate ₹30/h, Time saved = 20 − 8 = 12 h > …

From the following particulars, calculate : (a) the earning and (b) bonus payable to X and Y workers under Row

Question 57 of 81

From the following particulars, calculate : (a) the earning and (b) bonus payable to X and Y workers under Rowan Plan.

Particulars	X	Y
Standard time	20 hours	20 hours
Time taken	12 hours	8 hours
Rate per hour	₹ 30.00	₹ 30.00

ChseodishaCHSE Odisha Plus Two (Class 12) Commerce Board 2022Subjective· 5mImportance★★★★★est

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Rowan earnings = time wages + bonus; X earns ₹504 (bonus ₹144), Y earns ₹384 (bonus ₹144).

Under the Rowan Premium Plan (CHSE Odisha +2 Cost Accounting):

Time (basic) wages = Time taken × Rate
Bonus = (Time saved ÷ Standard time) × Time taken × Rate
Total earning = Time wages + Bonus

where Time saved = Standard time − Time taken.

Worker X — Standard 20 h, Time taken 12 h, Rate ₹30/h, Time saved = 20 − 12 = 8 h

Item	Working	Amount (₹)
Time wages	12 × 30	360
Bonus	(8 ÷ 20) × 12 × 30 = 0.4 × 360	144
Total earning	360 + 144	504

Worker Y — Standard 20 h, Time taken 8 h, Rate ₹30/h, Time saved = 20 − 8 = 12 h

…

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Same / Similar Concept — real previous-year questions on the same or a closely similar concept, not this exact question.

CBSE 2024Set ANNUAL1 markMCQ
$Q. (i) When time saved is less than 50% of standard time, earning per hour is higher under :$
(a) Halsey plan
(b) Rowan plan
(c) Halsey-Weir plan
(d) Taylor's differential piece rate system
›Reveal solutionSolution
When time saved is less than 50% of standard time, earning per hour is higher under the Rowan plan — option (b).

Compare the two bonus formulae for time saved (S) out of allowed time (A), time taken (T), rate (R):

Halsey bonus = 50% × S × R

Rowan bonus = (S / A) × T × R …
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CBSE 2023Set ANNUAL1 mark
$Q. Express each of the following in one word / term :$
(iii) A premium plan where the bonus may vary from 33 1/3 % to 66 2/3 % of the wages of time saved.
›Reveal solutionSolution
One word/term: Rowan Premium Plan.

In the Rowan plan, the bonus is not a fixed percentage (unlike Halsey, which gives a flat 50% of time saved). The premium is:

Bonus = (Time saved ÷ Time allowed) × Time taken × Rate. …
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CBSE 2022Set ANNUAL1 markMCQ
$Q. When time saved by a worker is equal to 50% of standard time, bonus under Halsey and Rowan plans are :$
(a) Same
(b) More in Halsey plan than in Rowan plan
(c) More in Rowan plan than in Halsey plan
(d) No relation with Halsey and Rowan plan
›Reveal solutionSolution

When time saved = 50% of standard time, Halsey bonus = Rowan bonus — option (a).

Let standard time = S. If time saved = 50% of S = 0.5S, then time taken = S − 0.5S = 0.5S. Let rate = R.

Plan Bonus formula Value
Halsey 50% × time saved × R = 0.5 × 0.5S × R 0.25 S·R
Rowan (time saved / standard time) × time taken × R = (0.5S/S) × 0.5S × R 0.25 S·R
…

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CBSE 2022Set ANNUAL1 markMCQ
$Q. If a worker cannot save 50% or more than 50% of time saved, the more beneficial plan for him, is :$
(a) Halsey Premium plan
(b) Rowan Premium plan
(c) Halsey Weir Premium plan
(d) Both Halsey and Rowan plan
›Reveal solutionSolution
If a worker saves less than 50% of standard time, Rowan pays more bonus than Halsey — option (b).

In +2 Class-12 Cost Accounting (CHSE Odisha), comparing the two plans:

Rowan bonus = (time saved / standard time) × time taken × rate.

Halsey bonus = 50% × time saved × rate. …
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CBSE 2022Set ANNUAL1 markMCQ
$Q. The standard time and actual time of a worker are 8 hours and 6 hours respectively. The hourly rate is ₹10 per hour. Then the difference of bonus under Halsey plan and Rowan plan, is :$
(a) ₹ 5
(b) ₹ 10
(c) ₹ 15
(d) ₹ 2.50
›Reveal solutionSolution

Halsey bonus = ₹10, Rowan bonus = ₹15, difference = ₹5 — option (a).

Given: standard time = 8 h, actual time = 6 h, rate = ₹10/h, so time saved = 8 − 6 = 2 h.

Plan Bonus formula Working Bonus
Halsey 50% × time saved × rate 0.5 × 2 × 10 ₹10

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CBSE 2019Set ANNUAL1 markMCQ
$Q. The formula for calculating bonus under Rowan Plan is$
(a) T x R + 50% (S - T) R
(b) 30% (S - T) x R
(c) (S - T)/S x R
(d) (S - T)/S x T x R
›Reveal solutionSolution
The Rowan bonus formula is option (d): (S − T)/S × T × R.

In the Rowan premium plan (S = standard/time allowed, T = time taken, R = rate per hour):

Time saved = (S − T)

Bonus = (Time saved ÷ Time allowed) × Time taken × Rate = (S − T)/S × T × R

Total earnings = (T × R) + bonus. …
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Plan	Bonus formula	Value
Halsey	50% × time saved × R = 0.5 × 0.5S × R	0.25 S·R
Rowan	(time saved / standard time) × time taken × R = (0.5S/S) × 0.5S × R	0.25 S·R
…

Plan	Bonus formula	Working	Bonus
Halsey	50% × time saved × rate	0.5 × 2 × 10	₹10

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