Discounted cash flow analysis is being applied to a project with the following results: Rate of interest (% per annum) Net present value ($) 13 9,362 19 (2,015) Using the above results, what is the BEST approximation of the internal rate of return (IRR) of the project? 13.8% 14.1% 20.6% 17.9% Which of the following is the most appropriate basis for apportioning the canteen costs in a factory? Number of factory employees Indirect labour hours Direct labour hours Direct wages Which of the following may be used to support claims for overtime payments for salaried staff? HR employee record Payslips Timesheets Job cards