(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).