Marco Polo Restaurant, an exclusive and elegant western restaurant located in Ipoh provides excellent dining experience daily for the walk-in guests and hosts sumptuous wedding banauet only (a) Classify the above and calculate the total of following for the wedding banquet. (i) direct costs (8 marks) (ii) indirect costs (8 marks) (b) Due to the rapid increase of new infection cases of Covid-19, Marco Polo restaurant plans to set up a cleaning department, which is mainly responsible for the cleanliness and sanitization of all its work offices and restaurant. Required: Recommend ONE (1) suitable remuneration method (taught in this course) for the Cleaning Department that with which it will provide TWO (2) advantages and THREE (3) potential challenges to its manager in charge. (9 marks)