(a) Critically evaluate the remuneration policy of Appleday with reference to its manufacturing divisions. [No calculations are required.] (6) (b) Determine whether the Consumer Division qualifies for any performance bonuses for the year ended 30 September 2023. (8) (c) Calculate the following variances for the Consumer Division for the year ended 30 September 2023 assuming that a standard costing system is in place, and discuss possible reasons for such variances: i. Direct labour rate variance BioMade only (3 marks for calculation; 1 mark for comment). ii. Fixed manufacturing overhead volume variance (3 marks for calculation; 1 mark for comment). iii. Sales mix variance BioMade only, assuming a standard gross profit of R9,10 per unit of BioMade (3 marks for calculation; 1 mark for comment). (12) (d) Discuss two ethical concerns that the Appleday management team may have when it comes to the Consumer Division. (4) (e) Discuss three non-financial performance measures that can be used in managing and measuring customer satisfaction for the Consumer Division. (3) (f) Determine the Prescription Divisions budgeted optimal production mix for the financial year ending 30 September 2024. (12) (g) Discuss factors that the Prescription Division will have to consider in proposing an internal selling price of the Codyl product supplied to the Over-the-Counter Division in future transfer price negotiations. [No calculations are required.]