2.3. Prepare a flexible budget for Mr Trim (Pty) Ltd for the financial year ending 30 September 2022.

2.4. Discuss, with supporting reasons, whether a bonus should be paid to the production manager.

2.5. Calculate the total wage incentive that will be split amongst the factory workers. You can assume that all variable labour costs are related to factory workers.

Mr. Trim (Pty) Ltd ("Mr. Trim"), a manufacturer of lawnmowers, has a financial yearend of 30 September. The budget for the financial year ending 30 September 2022 is shown below, together with the actual results achieved: The director of Mr. Trim (Pty) Ltd would like to give out financial rewards to employees for their performance during the year. The first financial reward is a bonus that he would like to give to the production manager for the actual expenses being lower than the budgeted expenses. The second financial reward that he would like to give is a wage reward to all factory workers - he would like to calculate the total incentive to be paid using the Rowan premium method and split this equally amongst the factory workers. Factory workers earn R40 per hour