SENIOR

Business Math HIGH

SCHOOL

Module
Computation of Overtime Pay
9
Quarter 2
Business Mathematics
Quarter 2 – Module 9: Computation of Overtime Pay
First Edition, 2020

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Business SENIOR
HIGH

Math
SCHOOL

Module

9
Quarter 2

Computation of
Overtime Pay
Introductory Message

For the facilitator:

Welcome to the Business Mathematics Module on Computation of Overtime
Pay!
This module was collaboratively designed, developed and reviewed by
educators from Schools Division Office of Pasig City headed by its Officer-In-Charge
Schools Division Superintendent, Ma. Evalou Concepcion A. Agustin in partnership
with the Local Government of Pasig through its mayor, Honorable Victor Ma. Regis
N. Sotto. The writers utilized the standards set by the K to 12 Curriculum using the
Most Essential Learning Competencies (MELC) while overcoming their personal,
social, and economic constraints in schooling.
This learning material hopes to engage the learners into guided and
independent learning activities at their own pace and time. Further, this also aims
to help learners acquire the needed 21st century skills especially the 5 Cs namely:
Communication, Collaboration, Creativity, Critical Thinking and Character while
taking into consideration their needs and circumstances.
In addition to the material in the main text, you will also see this box in the
body of the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator you are expected to orient the learners on how to use this
module. You also need to keep track of the learners' progress while allowing them
to manage their own learning. Moreover, you are expected to encourage and assist
the learners as they do the tasks included in the module.
 For the learner:
Welcome to the Business Mathematics Module on Computation of Overtime
Pay!
The hand is one of the most symbolized part of the human body. It is often
used to depict skill, action and purpose. Through our hands we may learn, create
and accomplish. Hence, the hand in this learning resource signifies that you as a
learner is capable and empowered to successfully achieve the relevant
competencies and skills at your own pace and time. Your academic success lies in
your own hands!
This module was designed to provide you with fun and meaningful
opportunities for guided and independent learning at your own pace and time. You
will be enabled to process the contents of the learning material while being an
active learner.
This module has the following parts and corresponding icons:
Expectations - These are what you will be able to know after
completing the lessons in the module

Pretest - This will measure your prior knowledge and the

concepts to be mastered throughout the lesson.

Recap - This section will measure what learnings and skills

that you understand from the previous lesson.

Lesson - This section will discuss the topic for this module.

Activities - This is a set of activities you will perform.

Wrap Up - This section summarizes the concepts and

applications of the lessons.

Valuing - This part will check the integration of values in the

learning competency.

Posttest - This will measure how much you have learned from
the entire module.
 EXPECTATIONS
At the end of the lesson, you must be able to:
1. familiarize with the different workdays in the Philippines (i.e. regular day,
regular holiday, special holiday);
2. compute overtime pay; and
3. compute daily gross earnings with overtime pay.

PRETEST
Read and answer carefully the following by choosing the letter that corresponds to
your answer.
1. This is when an employee works for less than 8 hours in a day.
a. undertime c. underpaid
b. overtime d. overpaid
2. This is when an employee works for more than 8 hours in a day.
a. undertime c. underpaid
b. overtime d. overpaid
3. This is what employees are entitled to for working beyond the required
number of hours.
a. overtime pay c. overtime premium
b. overtime rate d. overtime fine
4. This is also considered as the compensation that an employee receives for a
day of work.
a. gross earnings c. overtime pay
b. overtime rate d. net pay
5. Gross earnings can be a sum of the following except?
a. payment for 8 hours of work and overtime pay
b. payment for the number of pieces produced
c. payment for work under 8 hours
d. payment for the number of pieces started

RECAP
Give the percents for the following workdays in terms of their hourly rate and
overtime rate.
1. Regular day
2. Special holiday
3. Regular holiday
 4. Rest day on a special holiday
5. Rest day on a regular holiday

LESSON
Definition of Terms
➢ Regular Hourly Rate is the hourly compensation of an employee during
regular working days;
➢ Hourly Rate is the hourly compensation of an employee during any working
day (i.e. regular hourly rate times the corresponding multiplier);
➢ Overtime Rate is the amount an employee will receive for every hour he/she
works beyond the required number of hours;
➢ Overtime Pay is the total amount an employee will receive for the hour/s
he/she works beyond the required number of hours; and
➢ Gross earnings is the total compensation an employee receives for his/her
work. Also, it can be the sum of payment for normal hours of work and
overtime pay.
➢ Normal hours of work pertains to the number of hours of work that is 8
hours and below. It is less than 8 hours when an employee logs in late for
work or logs out from work early.

How do we compute the overtime pay and gross earnings for that day?
To compute the overtime pay, we follow the steps below.
Step 1. Identify the regular hourly rate. That is
𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑑𝑎𝑖𝑙𝑦 𝑟𝑎𝑡𝑒 ÷ 8
Step 2. Identify the workday an employee reported to work. The regular
hourly rate shall be multiplied by the corresponding % to obtain the hourly
rate and overtime rate. Refer to the table below.
Type of Workday Hourly Rate % Overtime Rate %
Regular Day 100% 125%
Special Holiday 130% 169%
Rest Day on a Special Holiday 150% 195%
Regular Holiday 200% 260%
Rest Day on a Regular Holiday 260% 338%

Step 3. Compute the hourly rate. That is

ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑟𝑒𝑠𝑝𝑒𝑐𝑡𝑖𝑣𝑒 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 %
Step 4. Compute the overtime rate. That is
𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑟𝑒𝑠𝑝𝑒𝑐𝑡𝑖𝑣𝑒 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 %
Step 5. Obtain the number of hours of overtime or work beyond 8 hours.
Then, compute the overtime pay. That is,
𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 × 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 ℎ𝑜𝑢𝑟𝑠 𝑜𝑓 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒
Step 6. Compute the gross earnings for that day. That is
𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 = ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑛𝑜𝑟𝑚𝑎𝑙 ℎ𝑜𝑢𝑟𝑠 𝑜𝑓 𝑤𝑜𝑟𝑘
𝑔𝑟𝑜𝑠𝑠 𝑒𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 + 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦
Note: In some companies, employees are paid if they report to work during their
scheduled rest days or during Sundays. In such case, the rates to be followed is the
same with special holiday.
Examples:
In these examples, we assume that the employees here are not late for work.
A. Marcus works at an accounting firm earning a minimum wage of P537.00
daily. Determine his overtime pay and gross earnings if he works on a
regular day for 9 hours.

Simply follow the formulas written above.

Step 1. Compute the regular hourly rate.
𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑑𝑎𝑖𝑙𝑦 𝑟𝑎𝑡𝑒 ÷ 8
𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃537.00 ÷ 8 = 𝑃67.125
Step 2. During regular days, hourly rate and overtime rate are 100% and
125% of the regular hourly rate, respectively.
Step 3. Compute the hourly rate. That is
ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑟𝑒𝑠𝑝𝑒𝑐𝑡𝑖𝑣𝑒 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 %
ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃67.125 × 100% = 𝑃67.125
Step 4. Compute the overtime rate. That is
𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑟𝑒𝑠𝑝𝑒𝑐𝑡𝑖𝑣𝑒 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 %
𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 = 𝑃67.125 × 125% = 𝑃83.90625
Step 5. Compute the overtime pay. Since Marcus worked for 9 hours, he has
8 hours in normal hours of work, and 1 hour in overtime. That is
𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 × 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 ℎ𝑜𝑢𝑟𝑠 𝑜𝑓 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒
𝒐𝒗𝒆𝒓𝒕𝒊𝒎𝒆 𝒑𝒂𝒚 = 𝑷𝟖𝟑. 𝟗𝟎𝟔𝟐𝟓 × 𝟏 = 𝑷𝟖𝟑. 𝟗𝟎𝟔𝟐𝟓
Step 6. Compute gross earnings. Marcus worked 8 hours That is
𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 = ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑛𝑜𝑟𝑚𝑎𝑙 ℎ𝑜𝑢𝑟𝑠 𝑜𝑓 𝑤𝑜𝑟𝑘
𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 = 𝑃67.125 × 8 = 𝑃537.00
𝑔𝑟𝑜𝑠𝑠 𝑒𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 + 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦
𝒈𝒓𝒐𝒔𝒔 𝒆𝒂𝒓𝒏𝒊𝒏𝒈𝒔 = 𝑷𝟓𝟑𝟕. 𝟎𝟎 + 𝑷𝟖𝟑. 𝟗𝟎𝟔𝟐𝟓 = 𝑷𝟔𝟐𝟎. 𝟗𝟎𝟔𝟐𝟓

Therefore, Marcus will earn P83.91 in overtime and P620.91 gross earnings
if he works for 9 hours on a regular day.

Note: Make sure to have your answers correct to at least 2 decimal places. Our
practice here is to avoid rounding off the numbers until the final answer. So when
we are asked to solve the overtime pay, we do not round off numbers until the
overtime pay.

B. Ms. Jenzen Luna earns P850.00 daily as a sales assistant. She reported for
work for 8 ½ hours on April 9, which happened to be her scheduled rest day.
Compute her overtime pay and gross earnings.

Since April 9 is a regular holiday and incidentally her rest day, her hourly
rate and overtime rate are 260% and 338% of her regular hourly rate,
 respectively. And since Ms. Jenzen Luna worked for 8 ½ hours, she has 8
hours in normal hours of work, and ½ hour in overtime.

We can simplify the computation as follows:

Step 1: 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃850.00 ÷ 8 = 𝑃106.25
Step 2: ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃106.25 × 260% = 𝑃276.25
Step 3: 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 = 𝑃106.25 × 338% = 𝑃359.125
Step 4: 𝒐𝒗𝒆𝒓𝒕𝒊𝒎𝒆 𝒑𝒂𝒚 = 𝑷𝟑𝟓𝟗. 𝟏𝟐𝟓 × 𝟏⁄𝟐 = 𝑷𝟏𝟕𝟗. 𝟓𝟔𝟐𝟓
Step 5: 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 = 𝑃276.25 × 8 = 𝑃2,210.00
Step 6: 𝒈𝒓𝒐𝒔𝒔 𝒆𝒂𝒓𝒏𝒊𝒏𝒈𝒔 = 𝑷𝟐, 𝟐𝟏𝟎. 𝟎𝟎 + 𝑷𝟏𝟕𝟗. 𝟓𝟔𝟐𝟓 = 𝑷𝟐, 𝟑𝟖𝟗. 𝟓𝟔𝟐𝟓

Therefore, Ms. Jenzen Luna earned P179.56 in overtime and P2,389.56

gross earnings for her work on April 9 which is also her rest day.

C. Mr. Wyatt Rodriguez earns P1,750.00 daily as a marketing research analyst

at a food manufacturing campany. He went to work on Ninoy Aquino Day.
He logged out from work 30 mins earlier. Compute his overtime pay and
gross earnings.

Since Ninoy Aquino Day is a special holiday, Mr. Rodriguez’s hourly rate and
overtime rate are 130% and 169% of his regular hourly rate, respectively.
And since he logged out from work 30 minutes earlier, he has 7.5 hours in
normal hours of work, and obviously zero overtime. Therefore, we have
Step 1: 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃1,750.00 ÷ 8 = 𝑃218.75
Step 2: ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃218.75 × 130% = 𝑃284.375
Step 3: 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 = 𝑃218.75 × 169% = 𝑃369.6875
Step 4: 𝒐𝒗𝒆𝒓𝒕𝒊𝒎𝒆 𝒑𝒂𝒚 = 𝑷𝟑𝟔𝟗. 𝟔𝟖𝟕𝟓 × 𝟎 = 𝑷𝟎. 𝟎𝟎
Step 5: 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 = 𝑃284.375 × 7.5 = 𝑃2,132.8125
Step 6: 𝒈𝒓𝒐𝒔𝒔 𝒆𝒂𝒓𝒏𝒊𝒏𝒈𝒔 = 𝑷𝟐, 𝟏𝟑𝟐. 𝟖𝟏𝟐𝟓 + 𝑷𝟎. 𝟎𝟎 = 𝑷𝟐, 𝟏𝟑𝟐. 𝟖𝟏𝟐𝟓

Therefore, Mr. Wyatt Rodriguez earned P2,132.81 gross earnings for his
work on Ninoy Aquino Day.

ACTIVITIES
I. Identify the respective percent of hourly rate and overtime rate in the
following situation.
1. Norma earns P537.00 daily in a garment factory. She went to work on
her rest day, February 25.
2. Danna earns a daily salary of P550.00 as sales lady. She went to work on
May 3 for a total of 9 hours.
3. Mr. Ulysses earns P880.00 daily as an operations manager. He went to
work on November 30, which happened to be his scheduled rest day.
 4. Mrs. Greta Katigbak is a finance supervisor earning P1,450.00 daily. She
went to work on December 8 for 8 hours.
5. Sir Greg is working in a procurement department of a drug company. He
earns P600.00 daily. He went to work on his birthday, June 12.

II. Solve the overtime pay and gross earnings in the following problems. Show
your solution. Make your answers correct to at least 2 decimal places.
1. Ms. Aida Salandanan is a product development specialist in a technology
company where she earns a daily rate of P1,450.00. She went to work on
June 12 which incidentally was her scheduled rest day. She worked for a
total of 9.5 hours.
2. Sir Jonas Toledo earns daily salary of P890.00 as an accountant. He
worked for 8.75 hours on December 30.

WRAP-UP
Before we summarize the lesson, answer the following questions:
1. What are the variables needed in the computation of overtime pay?
2. How do we solve for overtime pay and gross earnings? Enumerate the steps.

The lesson can be summarized as follows:

The overtime pay and gross earnings can be solved following the steps and
formulas below.
Step 1. Compute the regular hourly rate.
𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑑𝑎𝑖𝑙𝑦 𝑟𝑎𝑡𝑒 ÷ 8
Step 2. Identify the corresponding hourly rate % and overtime % based on
the type of workday. Refer to the table above.
Step 3. Compute the hourly rate.
ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑟𝑒𝑠𝑝𝑒𝑐𝑡𝑖𝑣𝑒 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 %
Step 4. Compute the overtime rate.
𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑟𝑒𝑠𝑝𝑒𝑐𝑡𝑖𝑣𝑒 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 %
Step 5. Compute the overtime pay.
𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 × 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 ℎ𝑜𝑢𝑟𝑠 𝑜𝑓 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒
Step 6. Compute gross earnings.
𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 = ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑛𝑜𝑟𝑚𝑎𝑙 ℎ𝑜𝑢𝑟𝑠 𝑜𝑓 𝑤𝑜𝑟𝑘
𝑔𝑟𝑜𝑠𝑠 𝑒𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 + 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦

VALUING
The working hours in ABC Tech Firm is from 8:00 AM to 5:00 PM, with
lunch break at 12:00 NN to 1:00 PM. Melissa works there as a junior accountant
earning P880.00 daily. Last Monday, she logged in for work at 8:20 AM because of
heavy traffic from where she lives. And to offset her 20-minute late, she worked
extra minutes just enough to avoid deduction in her gross earnings before she
logged out from work. As a student, what can you say about what Melissa did and
what would you say to ABC Tech Firm’s management in relation to the action of at
least one of their employees?

POSTTEST
Read and answer the questions carefully by choosing the letter that corresponds to
your answer.

Mr. Canlas earns a daily salary of P700.00 as an HR officer at a recruitment

agency. He went to work on May 1 for a total of 8 hours and 24 minutes.

1. How many percent of regular hourly rate is Mr. Canlas’ hourly rate and
overtime rate?
a. 260% and 200% c. 130% and 169%
b. 200% and 260% d. 169% and 130%
2. How much is Mr. Canlas’ hourly rate?
a. P227.50 c. P175.00
b. P272.50 d. P157.00
3. How much is Mr. Canlas’ overtime rate?
a. P227.50 c. P175.00
b. P272.50 d. P157.00
4. How much is Mr. Canlas’ overtime pay?
a. P91.00 c. P191.00
b. P119.00 d. P1,119.00
5. How much is Mr. Canlas’ gross earnings?
a. P1,149.00 c. P1,419.00
b. P1,491.00 d. P1,194.00
Pretest
1. a 2. b 3. a 4. a 5. d
Recap
1. Regular day: 100% and 125%
2. Special holiday: 130% and 169%
3. Regular holiday: 200% and 260%
4. Rest day on a special holiday: 150% and 195%
5. Rest day on a regular holiday: 260% and 338%
Activities
I. Identification
1. 150% and 195%
2. 100% and 125%
3. 260% and 338%
4. 130% and 169%
5. 200% and 260%
II. Problem Solving
1. Step 1: 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃1,450.00 ÷ 8 = 𝑃181.25
Step 2: ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃181.25 × 260% = 𝑃471.25
Step 3: 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 = 𝑃181.25 × 338% = 𝑃612.625
Step 4: 𝒐𝒗𝒆𝒓𝒕𝒊𝒎𝒆 𝒑𝒂𝒚 = 𝑷𝟔𝟏𝟐. 𝟔𝟐𝟓 × 𝟏. 𝟓 = 𝑷𝟗𝟏𝟖. 𝟗𝟑𝟕𝟓
Step 5: 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 = 𝑃471.25 × 8 = 𝑃3,770.00
Step 6: 𝒈𝒓𝒐𝒔𝒔 𝒆𝒂𝒓𝒏𝒊𝒏𝒈𝒔 = 𝑷𝟑, 𝟕𝟕𝟎. 𝟎𝟎 + 𝑷𝟗𝟏𝟖. 𝟗𝟑𝟕𝟓 = 𝑷𝟒, 𝟔𝟖𝟖. 𝟗𝟑𝟕𝟓
2. Step 1: 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃890.00 ÷ 8 = 𝑃111.25
Step 2: ℎ𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 = 𝑃111.25 × 200% = 𝑃222.50
Step 3: 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 = 𝑃111.25 × 260% = 𝑃289.25
Step 4: 𝒐𝒗𝒆𝒓𝒕𝒊𝒎𝒆 𝒑𝒂𝒚 = 𝑷𝟐𝟖𝟗. 𝟐𝟓 × 𝟎. 𝟕𝟓 = 𝑷𝟐𝟏𝟔. 𝟗𝟑𝟕𝟓
Step 5: 𝑟𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 = 𝑃222.50 × 8 = 𝑃1,780.00
Step 6: 𝒈𝒓𝒐𝒔𝒔 𝒆𝒂𝒓𝒏𝒊𝒏𝒈𝒔 = 𝑷𝟏, 𝟕𝟖𝟎. 𝟎𝟎 + 𝑷𝟐𝟏𝟔. 𝟗𝟑𝟕𝟓 = 𝑷𝟏, 𝟗𝟗𝟔. 𝟗𝟑𝟕𝟓
Posttest
1. b 2. c 3. a 4. a 5. b
KEY TO CORRECTION
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