Learning Goal: I’m working on a accounting question and need an explanation and answer to help me learn.Q3. Hatem Garment Industry workers produce T- Shirts. The three basic processes of garment production are cutting, sewing and pressing. According to the Labour department there are 5 sewing operator, 10 cutting operators and 8 pressing operators. the Standard rate per hour for operators is OMR 8, Normal rate per unit is OMR 1.5, Working hours per day are 8 hours, Standard Output per hour is 90 units. Five workers Khalid, Rashid, Ahmed, Khamis and Nasir were engaged in the Sewing work and receives earnings by using Merrick Differential Piece Rate System. The Output is as follows Khalid 200 units, Rashid 450 units, Ahmed 800 units, Khamis 750 units and Nasir 1,000 units. You are required to calculate the earnings of all the five workers of sewing operators and also identify which of the workers performance is more than 100% among all.