Cilantro, a fine dining restaurant located in Klang Valley provides excellent dining experience daily for the walk-in guest, and hosts sumptuous wedding banquet only for its VVIP members. The following information is provided by restaurant: RM (1) 96,240 12,222 Basic salary paid to chefs who were sent for monthly training. Overtime premium paid to waiters during daily peak meal hours. Allowance paid to restaurant supervisors who helped out at kitchen during wedding banquet. (iii) 14,800 (iv) 8,888 Part-time wages paid to maintenance workers who service refrigerators and air conditioners in the dining hall. (v) 11,400 Shift allowance paid to junior chefs signed up for night shift voluntarily. Basic salary paid to the restaurant managers. 12,000 (vii) 300,000 Salary and allowance paid to the teams of interior decorators who choose the themes and decoration once every quarter for the dining hall. (viii) Basic salaries paid to cook helps who worked overtime. 35,100 (ix) 25,500 (x) Overtime premium paid to chefs who work for wedding banquet. Basic salary and allowance paid to stuff who carried out food delivery. 23,500 (xi) Basic salary paid to the cashiers. 28,500 (xii) Fees paid to consultants for the wedding banquet. 51,800 xiii) Overtime premium paid to chefs who work to recover dishes due 14,900 to sudden barbecue grills failure. (xiv) Salary and allowance were paid to both part-time Masters of 55,600 Ceremonies (MC) and live-bands. Basic wages paid to valet. 14,900 (xvi) Basic salary paid to front-desk receptionists. 25,100 17,700 (xvii) Basic wages paid to cleaners who clean up the restaurant. (xviii) Tips paid to waiters by diners 1,290 (xix) Basic salary paid to the Master chefs who supervise the head 385,560 chefs. (XX) Fees paid to guest chefs who create new dishes. 16,320 Additional information: 1. MC and live-band spends 35% of their times performing for the wedding banquets and remaining times for daily dining service respectively. 2. Stuff, performing food-delivery service, receives additional allowance RM12,900 from the guests of wedding banquets. 3. Cleaners normally spend 40% of their times to help cleaning up the restaurant for the wedding banquets. 4. Half of total monthly training hours will spend on designing new dishes for wedding banquet. 5. Master chefs spend approximately 80% of their times to help the head chefs to cook the dishes served in the wedding banquet. 6. The interior decorators normally spend 60% of their times on setting up the dining hall for wedding banquets. 7. 70% of the night shift is needed to prepare the dishes for the wedding banquet. Required: a. Calculate the total of direct labour costs for the wedding banquet. (17 marks) b. Due to the rapid increase of new infection cases of Covid-19, Titijaya Land Bhd plans to set up a Cleaning department, which is mainly responsible for the clean and sanitization of all its work offices and factories. Required: Recommend ONE (1) suitable remuneration method (taught in this course) for the Cleaning Department that with which it will provide ONE (1) advantage and ONE (1) potential challenge to its manager in charge. (5 marks) Cilantro, a fine dining restaurant located in Klang Valley provides excellent dining experience daily for the walk-in guest, and hosts sumptuous wedding banquet only for its VVIP members. The following information is provided by restaurant: RM (1) 96,240 12,222 Basic salary paid to chefs who were sent for monthly training. Overtime premium paid to waiters during daily peak meal hours. Allowance paid to restaurant supervisors who helped out at kitchen during wedding banquet. (iii) 14,800 (iv) 8,888 Part-time wages paid to maintenance workers who service refrigerators and air conditioners in the dining hall. (v) 11,400 Shift allowance paid to junior chefs signed up for night shift voluntarily. Basic salary paid to the restaurant managers. 12,000 (vii) 300,000 Salary and allowance paid to the teams of interior decorators who choose the themes and decoration once every quarter for the dining hall. (viii) Basic salaries paid to cook helps who worked overtime. 35,100 (ix) 25,500 (x) Overtime premium paid to chefs who work for wedding banquet. Basic salary and allowance paid to stuff who carried out food delivery. 23,500 (xi) Basic salary paid to the cashiers. 28,500 (xii) Fees paid to consultants for the wedding banquet. 51,800 xiii) Overtime premium paid to chefs who work to recover dishes due 14,900 to sudden barbecue grills failure. (xiv) Salary and allowance were paid to both part-time Masters of 55,600 Ceremonies (MC) and live-bands. Basic wages paid to valet. 14,900 (xvi) Basic salary paid to front-desk receptionists. 25,100 17,700 (xvii) Basic wages paid to cleaners who clean up the restaurant. (xviii) Tips paid to waiters by diners 1,290 (xix) Basic salary paid to the Master chefs who supervise the head 385,560 chefs. (XX) Fees paid to guest chefs who create new dishes. 16,320 Additional information: 1. MC and live-band spends 35% of their times performing for the wedding banquets and remaining times for daily dining service respectively. 2. Stuff, performing food-delivery service, receives additional allowance RM12,900 from the guests of wedding banquets. 3. Cleaners normally spend 40% of their times to help cleaning up the restaurant for the wedding banquets. 4. Half of total monthly training hours will spend on designing new dishes for wedding banquet. 5. Master chefs spend approximately 80% of their times to help the head chefs to cook the dishes served in the wedding banquet. 6. The interior decorators normally spend 60% of their times on setting up the dining hall for wedding banquets. 7. 70% of the night shift is needed to prepare the dishes for the wedding banquet. Required: a. Calculate the total of direct labour costs for the wedding banquet. (17 marks) b. Due to the rapid increase of new infection cases of Covid-19, Titijaya Land Bhd plans to set up a Cleaning department, which is mainly responsible for the clean and sanitization of all its work offices and factories. Required: Recommend ONE (1) suitable remuneration method (taught in this course) for the Cleaning Department that with which it will provide ONE (1) advantage and ONE (1) potential challenge to its manager in charge