(b) ACC1113/ Page 6 of 7 Marini's on 57, an exclusive and elegant Italian restaurant located in Kuala Lumpur provides excellent dining experience daily for the walk-in guests and hosts sumptuous wedding banquet only for its Diamond-Circle VIP members. The following information is provided by restaurant: RM (i) (ii) (iii) (iv) Basic salary paid to chefs who were sent for cooking competition. Overtime premium paid to waiters during peak meal hours. Allowance paid to restaurant supervisors who helped out at kitchen Part-time wages paid to maintenance workers who service refrigerators and air coolers in the dining hall. 21,500 2,600 1,100 3,800 (v) Shift allowance paid to junior chefs signed up for night shift voluntarily. 3,100 (vi) Salary and allowance paid to the teams of interior decorators who choose the themes and decoration once every quarter for the dining hall. 210,300 (vii) Basic salaries paid to chefs who worked overtime. 10,400 (viii) Basic salary and allowance paid to stuff who carried out food delivery. 15,100 (ix) Salary paid to body guards for the wedding banquet. 34,000 (x) Salary and allowance were paid to both part-time Masters of Ceremonies (MC) and live-bands. 45,300 (xi) Overtime premium paid to chefs who work to recover dishes due to sudden barbecue grills failure. 5,300 (xii) Basic wages paid to valet. 7,700 (xiii) Overtime premium paid to chefs who work for wedding banquet. 15,600 (xiv) Basic wages paid to cleaners who clean up the restaurant. 14,500 (xv) Basic salary paid to the Master chefs who perform as advisers only for the head chefs. 587,360 (xvi) Tips paid to waiters by diners 1,290 (xvii) Salary paid to guest chefs who create new dishes for the wedding 13,020 banquets. Additional information: (i) (ii) Cleaners normally spend 30% of their times to help cleaning up the dirty dishes and kitchen. Master chefs spend approximately 80% of their times to help the chefs for the dishes served in the wedding banquet. (iii) MC and live-band spends 70% of their times performing for the wedding banquets and remaining times for daily dining service respectively. (iv) (v) Stuff, performing food-delivery service, also spend 55% of their times being the drivers for the wedding vehicle. Total allowance received from the owners of wedding banquets amounted to RM13,300. The interior decorators invested 70% of their times on setting up the dining hall for wedding banquets. Required: Calculate the total of direct labour costs and indirect labour costs. Note: (i) All your workings carry marks. (ii) ONE (1) mark will be deducted (up to maximum 3 marks) for each item wrongly classified. (10 marks) (Total: 25 marks)