Introduction Comfort Home Sdn. Bhd. (CH) designs, manufactures and assembles various furniture for home use. Therefore, the furniture varies considerably in size and value. CH closes its financial account on 30 September every year. Past and Recent History of The Company CH originally operated from a rented shop lot in Sungai Buloh and was managed by Mr William and his wife in the early years. The business grew steadily over the early years and enjoyed high profits and excellent cash flow. However, in the last few years Company's performance deteriorated due to keen competition from both local furniture manufacturers and those from China, the company also suffers from rising operating cost. Mr. William feels that as the business environment has changed tremendously, CH must be able to adapt to the new business environment to remain competitive, he had decided to engage you as a consultant for advice. Currently, the company does not adopt any budget control systems except the sales budget, in which the sales forecast and targets are done by William, based on his subjective views about the market, with no input from the company's sales team as a result, the company had failed to achieved the sales target for the last few years and hence no bonus was paid to staff. Budgetary control system is an important tool used in evaluating the performance of the company, which is done through variance analysis by assessing possible reasons that have caused actual results to be different from what was budgeted and taking necessary corrective actions to rectify the problems. Those possible reasons could be due to factors that are within or outside the company's control (controllable or uncontrollable factors); management must focus on those that can be controlled and minimize it from happen again in the future.3. Discuss the advantages and disadvantages of using non-financial performance indicator (NFPI) to evaluate staff performance and recommend three NFPI performance measures that is suitable for CH trading Sdn. Bhd.. Justify your recommendation. (20 marks)