Summary
A. Number of employees
12 peoples
B. HR's work days per month
**workdays = 20 days per month 4 days extra for those worked on Saturday
20 days
C. HR's salary
1 - HR's salary divied with total minute in details section
RM 0.10 /min
D. Machine depreciation
**machine cost devided with machine life span in month
RM 4.67 /mth
E. Total cost on punch card paper
**card cost times with total employees using
RM 1.30 /mth
F. Total time spend on company payroll
**total time taken to read each employee card times with work days
715 min/mth
Traditional Cost*
*(FxC+D+E)x 12 month
RM 2222.44