A Level Accounting (9706)•9706/13/O/N/20

Explanation
Remuneration method: fixed base plus performance incentive
Steps:
- Identify base payment: Anna receives an hourly rate, which is a fixed wage per hour worked.
- Identify additional payment: She gets $25 for each unit produced beyond 200 per week.
- Classify the extra pay: This is an incentive for exceeding a production target, not proportional to all units.
- Match to options: Combines fixed hourly pay with a bonus for surplus production.
Why B is correct:
- Bonus remuneration adds a fixed amount for meeting or exceeding performance goals, like the $25 per excess unit here, per standard labor economics definitions.
Why the others are wrong:
- A: Excludes the additional production-based payment beyond hourly rate.
- C: Commission applies to sales volume, not manufacturing output.
- D: Piece rate pays per every unit produced, not only those exceeding 200.
Final answer: B
Topic: Traditional costing methods
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