Classic Uniforms Limited (CUL) specialises in manufacture of school uniforms on order and it has three departments namely: production, administration and marketing. CUL employs 20 employees who arecontracted on different terms depending on the department of deployment. Employees in the production, administration and marketing departments are paid basing on output, time worked and commission on sales respectively. CUL pays a wage of Shs5,000 per a set of uniforms produced, Shs2,000 per hour worked and commission is paid at 10% of sales revenue for each set of uniforms sold. CUL has a policy of rewarding bonus equivalent to Shs 2,000 per extra set of uniforms produced and 5% of selling price per extra set of uniforms sold. The policy does not cover employees in the administration department since they are recognised as support staff. The budgeted output for the quarter ended 31 December 2021was 12,000 sets of uniforms while the budgeted sales were 90% of the budgeted output.Each set of uniform is sold at Shs50,000. relates to the actual performance for the quarter The following information ended 31 December 2021: Department No. of employees Output (Sets) Hours worked per employee Sales (Sets) Production Administration 12 12,500 1,058 5 1,080 Marketing 3 1,067 11,700 Additionally, CUL uses the economic order quantity (EOQ)technique to manage inventory, however, its management resolved recently to adopt perpetual inventory system with immediate effect. Required: (a) Prepare CUL's payroll for the quarter ended 31 December 2021(excluding statutory deductions). (10marks) (b) Explain any three advantages of adopting perpetual inventory control system to an organisation like CUL. (6 marks)