Firaz Sdn Bhd produces varieties of souvenir in Seremban. The business employs two types of labour: semi-skilled workers and unskilled workers. The semi-skilled workers are paid on hours worked while the unskilled workers are paid based on the number of units produced. The following data relates to three workers in the month of January 2021. 5 Hours Units Employees Labour type Rejected worked produced units Desi Semi-skilled 170 hours 1200 Lani Semi-skilled 150 hours 798 Joni Unskilled 140 hours 560 Semi-skilled worker: Normal hourly wage rate is RM20 per hour and overtime premium is paid at 60% of the normal rate. Normal working hour is 160 hours per month. The standard hour to produce one unit of product is 10 minutes. Unskilled worker: The worker is entitled for a guaranteed minimum wage of RM1,000 per month. The standard hour to produce one unit of product is 20 minutes. Wages are paid based on good units produced at differential rate as follows: Unit produce Rate per unit 1 to 200 units RM1.50 201 to 400 units RM2.00 Above 401 units RM2.60 Additional information: Both semi-skilled workers and unskilled workers are entitled for individual bonus to be paid at a rate of RM10 per hour saved. Bonus is calculated based on good units produced. a a. Required: Calculate gross wages paid for each worker for the month of January 2021. (13 marks) Briefly explain the classification by traceability (direct or indirect) for wages paid by Firaz Sdn Bhd to semi-skilled workers and unskilled workers. (2 marks) (Total: 15 marks) b