45\ Which one of the following group incentive plans is suitable for reducing total actual expenditure of a business?

a\ Time wage system

b\ Budgeted expense bonus plan

c\ Scanlon Plan

d\ Priest man bonus plan

46\ Which one of the following is not a non-manufacturing cost?

a\ Rent of factory building

b\ Rent of delivery vehicle

c\ sAll of these

d\ Rent of admin building

choose the correct answer . Give me the question number and answer code. I hope that you will help me and solve all the questions. Thank.