I did all the calculation and the result never matches please help
update- i have figured this out
You posted this to the wrong community (this page is for DipIFR) but I can help you. Assuming you are referring to MA1 Specimen Exam as currently published on ACCA's www it concerns a worker's total wages for three days.
Day 1 is $50 (100 x 0.5)
Day 2 is also $50 because this is the guaranteed minimum
Day 3 is $56 ((100 x 0.5) + (10 x 0.6))