QUESTION THREE

$[30]$

You have been presented below the annual budget for the Department of Home Affairs. They also provided you with additional information.

The department consists of three units. Unit A$,$ B and C$.$

$\backslash$table$[[$Items$,\backslash$table$[[$Total$],[$R$]],\backslash$table$[[$Unit A$],[$R$]],\backslash$table$[[$Unit B$],[$R$]],\backslash$table$[[$Unit C$],[$R$]]],[$Direct costs,$625000,,,],[$Salaries$,250000000,,,],[\backslash$table$[[$Direct labour costs$],[($general workers$)]],,,,],[\backslash$table$[[$Overtime $($applicable to$],[$general employees$)]],,,,],[$Depreciation $($vehicles$),450000,,,],[\backslash$table$[[$Depreciation$],[($equipment$)]],162500,,,],[$Administration costs,$125000,,,],[$Research and,$112500,,,]]$

$\backslash$table$[[$development$,,,,],[$Office rental,$225000,,,],[$Telephone expense,$37500,,,],[\backslash$table$[[$Marketing and$],[$communication$]],15000,,,],[$Traveling expense,$30000,,,]]$

Allocating measures: $)$

$\backslash$table$[[,$Unit A$,$Unit B$,$Unit C$],[$Floor space,$240$ sqm$,210$ sqm$,90$ sqm$],[\backslash$table$[[$Number of employees$],[($general employees$)]],100,80,20],[\backslash$table$[[$Number of employees$],[($salaried employees$)]],300,250,100],[\backslash$table$[[$Number of customers$],[$served$]],540,180,240]]$