1 Overtime is remunerated at time-and-a-half of the normal rate. Notes 2. The following deductions are applicable: \begin{tabular}{ll} Income tax & 20% \\ Pension & 7.5% \\ \hline & R50 per person \end{tabular} contributes 7.5% to pension and R80 for medical aid. . Required (a) Prepare a payro and net wages. (b) Analyse the labour cost into direct and indirect labour cost. (c) Journalise the necessary entries. (d) Prepare ledger accounts