Question $3$

$(15$ marks$)$

In $2022,$ following the post$-$pandemic closure of her employer's business which was a familyowned freight company in Swakopmund, Angela decided to put her skill in logistics and love for cooking to work and open a small business in the form of a food truck.

Fork' $n$ Pork is operated from an old school bus parked near the beach and offers customers breath$-$taking views as they enjoy their delights.

Angela does all the admin and logistics for the business, for this she pays herself a monthly salary of $N$$$16000.$ She employs $3$ additional workers a cook and two assistants who assemble and serve the meals. These employees are paid using a system that combines the meals served with a minimum living wage of $N$$$1000$ per week.

The units of output recorded for the week ended $13$ May $2023$:

$\backslash$table$[[,$Monday,Tuesday,Wednesday,Thursday,Friday,Saturday$],[$Number of meals,$300,295,250,150,280,140],[$Number of customers,$120,125,110,95,130,80]]$

Additionally, the cook is paid $N$$$1\mathrm{.}20$ per meal and the servers split the number of customers in half and get paid at a rate of $N$$$1\mathrm{.}80$ each.

The pension fund contribution is $5\%$ of basic pay for each employee and the employer matches the employee's contribution.

Assume each month is made up of four weeks.

$\backslash$table$[[$REQUIRED:$,$MARKS,,,,,,,,,,,,,$],[3\mathrm{.}1,\backslash$table$[[$Sub$-],[$total$]],$Total,,,,,,,,,,,,,,$],[,\backslash$table$[[$Name the two types of remuneration systems combined in the$],[$scenario above and explain why the company might opt for such a$],[$system$.]],2,2,,,,,,,,,,,,,],[3\mathrm{.}2,\backslash$table$[[$Calculate the taxable income for each of the employees for the$],[$week ended $13$ May $2023.]],12,14,,,,,,,,,,,,,],[3\mathrm{.}3,\backslash$table$[[$Distinguish the labor costs at Fork' n Pork into direct and indirect$],[$components$.]],1,1,,,,,,,,,,,,,],[$Total$,]]$