and Mozambique respectively. In the UK, the Byrne Group (a subsidiary of WHBO) is based in London, while RussellWHBO (another subsidiary of WHBO) operates from Manchester". REQUIRED: On the following page, you are provided with a link to WBHO's 2022 Annual Audited Financial Statements as well as the entity's official website. Utilise these sources and supplement them with your own research to perform the following tasks: 1. Perform a detailed analysis in which you identify and explain all the various costs which one can expect to be incurred by WHBO (operational and other). Classify these costs into the following categories and motivate the classification: - Direct material - Direct labour - Variable manufacturing overheads - Fixed manufacturing overheads - Variable non-manufacturing overheads - Fixed non-manufacturing overheads 2. Propose a suitable cost-driver for each of the identified overheads (as best as your research allows you) should WBHO wish to implement an activity-based costing method. Motivate each cost-driver proposed. 109 HMAC330-1_Jan-Jun2023_SA2_ES_V4_05122022 ANNEXURE J: SUMMATIVE ASSESSMENT 2 3. Based on all that you have learnt about WHBO through the above analysis and research, propose the pricing strategy which will be best suited for WHBO's business and market. Motivate why the proposed pricing strategy will suit WHBO the best. SOURCES: - WHBO.2022.Home page. Retrieved from: https://www.wbho.co.za/ [Accessed 12 October 2022] - WHBO.2022.Home page. Retrieved from: https://www. wbho.co.za/wp-content/uploads/2022/09/WBHO-Full-Audited- Financial-Statements-for-the-year-ended-30-June-2022.pdf [Accessed 12 October 2022]