Required: (a) Calculate the bonus as a percentage of salary earned by each business unit executives for financial year ended 31 December 2018. (Note: % is to round down to the nearest whole number) (5 marks) (b) What factors might explain the different improvement rate for net income and customer satisfaction in the three business divisions? (3 marks) (c ) Emu Ltd board of directors is concerned that the 2018 bonus award may not actually reflect the overall performance of the executives. In particular, it is concerned that executives can earn big bonuses by doing well in one performance indicator but underperforming on the other. What changes can it make to the bonus plan to prevent this from happening in the future? Briefly explain. (3 marks) (Total: 1 1 marks)