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CMA INTER |EMPLOYEE COST| ILLUSTRATION 38|Cost accounting|STUDY MATERIAL Solutions In this video, we have explained CMA Inter Employee Cost – Illustration 38 from Cost Accounting Study Material in a simple and exam-oriented manner. This illustration covers group bonus calculation, where bonus is linked with excess production over standard and is independent of individual workers’ wage rates. 🔍 Topics Covered in this Video: ✅ Standard production vs Actual production ✅ Excess production calculation ✅ Percentage of excess over standard ✅ Bonus percentage & bonus rate per hour ✅ Meaning of “no relationship between wage rate and bonus rate” ✅ Computation of total bonus for the group ✅ Calculation of total earnings of individual workers ✅ CMA Inter exam presentation style 🎯 Useful For: CMA Inter Cost Accounting Employee Cost Chapter Group Bonus Problems Costing Study Material Solutions CMA Inter Exam Preparation Understanding such Study Material Illustrations is very important because many CMA exam questions are concept-based and indirect. 📘 Recommended for: CMA Inter students | Cost Accounting learners | Commerce students 👍 Like | Share | Comment | Subscribe For more CMA Inter Costing illustrations & concepts. #CMAInter #EmployeeCost #CostAccounting #Illustration38 #CMACosting #StudyMaterialSolution #GroupBonus #ICMAI #CMAClasses #CommerceStudents