A Level Accounting (9706)•9706/11/M/J/23

Explanation
Total Pay: Basic + Overtime Premium + Unit Bonus Steps:
- Calculate basic pay for 8 standard hours: 8 × 160.
- Calculate overtime for 2 hours: 2 × (25 = $50.
- Calculate bonus for 2 extra units (32 - 30): 2 × (30 = $60.
- Add totals: 50 + 270.
Why C is correct:
- $270 matches the formula for combined basic pay, overtime at time-and-a-quarter, and bonus at time-and-a-half per extra unit.
Why the others are wrong:
- A: 60 bonus for extra units.
- B: $220 omits overtime premium, using only basic rate for all 10 hours plus partial bonus.
- D: $310 double-counts overtime or misapplies bonus as full time-and-a-half for all hours.
Final answer: C
Topic: Costs and cost behaviour
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