Applethorp is an Australian group of companies formed in July 2011 by the merger of Cherry Media Group and Gympie Group. The Group's parent company, Orion Media Group Limited, is listed on the Australian Stock Exchange. Applethorp television servioes cover most of regional Australia, with al'liliation arrangements 1with all the metropolitan commercial networks. They are currently reviewing their Remuneration and Incentive Plans and you have been engaged as an independent consultant to provide guidance to the board regarding how the plan should be structured. Currently, all employees receive a base salary plus 12.5% superannuation. Applethorpe'leED is proposing that they use one oompanywide incentive plan that all employees and managers participate in. The plan is based on equal sharing of a bonus pool determined on the basis of it) per cent of all pro'lit earned over $2 million. The CEO explains that the plan should be structured this way to encourage an organisational team view. The brief from the board is to \"develop an incentive plan in line with the company's strategy of revenue growth through highquality television production and regional aooess, and align the interests of the executive team with the shareholders