The following transactions were recorded for the years 2016 to 2020: Year Spare parts Total cost (units) (K) 2016 1,000 120,000 2017 1,600 240,000 2018 2,200 473,000 2019 2,000 480,000 2020 2,500 520,000 Required: (d) Calculate the total cost in the year 2021 assuming that APEL had 2,175 units. (4 marks) (e) Describe (Four) different cost behaviours. (4 marks) APEL's costing department is in the process of determining salaries and wages for December 2022. The following information is available for four workers: Activity Kalombo Sitali Chigangu Muleya Actual units produced 350 units 600 Units 500 Units 450 Actual hours worked 60 Hours K10 45 Hours K12 48 Hours K15 50 Hours Time and half Time and half 50 Hours Time and half 55 hours K11.5 50 Wage rate per hour Expected work hours Over time paid @ 50 Hours Time and half The standard time per unit for each worker is 12 minutes and the bonus is paid at 60% of time saved. Required: (f) Calculate the total pay for each of the employees clearly showing the bonus pay, overtime premium and basic wage figures. (10 marks) (g) Explain the advantages and disadvantages of group bonus schemes. (8 marks) [Total 55 marks]