Focus Ltd is a company operating in manufacturing and distribution of electronic goods

and its operations are based in the Northwest. The company has a $31$ December year$-$

end.

All employees who work for Focus Ltd have been employed since incorporation of the

company in $2005,$ except for Lettie Smit, who was only employed from $1$ October $2023.$

All employees are entitled to two days leave per month employed at Focus Ltd$.$ The

company applies the first$-$in$-$first$-$out method on leave taken by employees, in that the

leave transferred from the previous year is taken first. Leave not taken during a financial

year, limited to a maximum of six days, can be transferred to the following financial year.

Any days exceeding the maximum days allowed to be carried forward are forfeited. The

leave days carried forward should be taken within the first three months of the following

financial year. If not taken, they will be paid out in cash to the employees on $31$ March of

each year.

Employees are entitled to a thirteenth cheque on $31$ December of every financial year.

This bonus pay$-$out is made in proportion to the number of months employed in a specific

financial year. The company has $252$ working days per year.

Information obtained

from the Human

Resources department

as at $31$ December

$2023,$ indicated the

following:

Gross

Annual

Salary

Closing balance

of leave on $31$

December $2022$

Leave days taken

during the year: $1$

Jan $202331$

December $2023$

Employee Group

Skilled workers R$1720000218$

Unskilled Workers R$930240726$

Lettie Smit R$9810006$

QUESTION $1$

The total gross salaries for the year ended $31$ December $2023$ amounted to:

$(1)$ R$2748340$

$(2)$ R$2674765$

$(3)$ R$687085$

$(4)$ R$229028$

$(5)$ R$2650240$

QUESTION $2$

The current year leave accrual as at $31$ December $2023$ amounted to:

$(1)$ R$55718$

$(2)$ R$69369$

$(3)$ R$59410$

$(4)$ R$39491$

$(5)$ R$61947$

QUESTION $3$

The total bonus paid out on $31$ December $2023$ amounted to:

$(1)$ R$205751$

$(2)$ R$229028$

$(3)$ R$222897$

$(4)$ Rnil

$(5)$ R$220853$