You are the bookkeeper for a general medical practitioner, who submitted the following information for the month of March 2023: Personnel data: Hours worked Name Position Normal rate Normal Overtime N. Zwane Locum doctor R400 20 8 K. Patel Nurse R150 170 Y. Radebe Receptionist R50 10 170 220 Notes 1. Overtime is remunerated at one and half time the normal rate. 2. The general medical practitioner provides transport allowance 5% of the normal pay. 3. The following deductions are applicable: PAYE Pension Medical aid UIF 25% 7.5% R250 1% 4. The general medical practitioner contributes 7.5% to pension and R250 monthly for medical aid. 5. With the exception of PAYE and UIF, allowance, deductions, and contributions do not apply to the locum doctor. REQUIRED Prepare a payroll showing all detailed information including the gross incomes, taxable incomes, deductions, (10 Marks) and net incomes (include separate columns for each personnel and a final column of the total). 3.2 You are a business analyst at Pioneer Manufacturers, and you have been assigned the responsibility of establishing the regression equation of the relationship between the monthly level of activity (proxied by number of units manufactured monthly) and the total monthly manufacturing overheads for the year ended 31 December 2022. The following information is available: Month January Number of units manufactured Total manufacturing overheads, R 230 8 400 February 300 10 200 March 360 10 800 April 330 10 500 May 300 10 000 June 270 9400 July 250 9 200 August 240 9 000 September 230 8 400 October 220 8 200 November 230 8 300 December 200 8 000 REQUIRED 3.2.1 Using simple regression modelling, determine the variable and fixed manufacturing overheads. 3.2.2 Use the high low method to determine the variable and fixed manufacturing overheads. (6 Marks) (2 Marks)