Earning in Rowan system\[=R\times {{T}_{\alpha }}+\frac{{{T}_{s}}-{{T}_{a}}}{{{T}_{s}}}\,{{T}_{\alpha }}R,\] Earning in \[50%\] Halsey plan \[=R\times {{T}_{\alpha }}+p({{T}_{s}}-{{T}_{a}})\,R,\] where R = hourly rate, \[{{T}_{\alpha }}\]actual completion time of tank, \[{{T}_{s}}\]= standard time of task, p = percentage allowed. Both Rowan system and \[50%\] Halsey plane will provided the same bearing when the actual time is:

• A. Equal to standard time
• B. Half the standard time
• C. One-quarter of standard time
• D. Twice the standard time.