$66$ HMAC$230-1-$Jul$-$Dec$2025-$FA$1-$V$3-$PM$-01072025$ QUESTION $4(31$ marks$)$ Masekela Precision $($Pty$)$ Ltd $($Masekela$)$ is a South African company that manufactures brass instruments. The company has seen a surge in demand for its trumpets and trombones due to the growing appreciation for Jazz music and the rise of brass ensembles in contemporary music. To meet the normal requirement of $100$ units per week, Masekela recently hired two new employees in the production division: Mr$.$ G Riff and Mr$.$ S Tune. Mr Riff is a grinder responsible for smoothing the edges of all brass components and refining the shape of the instruments to ensure perfect acoustic. He is paid at a rate of R$100$ per hour. Mr$.$ Tune is a specialist metal smith who heats and shapes the brass tubing in a high$-$temperature furnace to strengthen and mould the instruments. He is paid at a rate of R$150$ per hour. Masekela$$s Finance department updates all accounting systems, including wages and salaries, on a weekly basis. Due to high production demands, employees$$ attendance and hours worked are captured and tracked using timesheets, which are submitted to the Finance department on a weekly basis to process payroll. The Finance team analyses and journals the entries. The timesheet for the week of $3$ August to $9$ August $2025.$ A standard workweek consists of $5$ days, running from Monday to Friday, with $8$ hours worked each day. However, the Joy of Jazz festival recently placed a special order, requiring Mr$.$ Riff to work $6$ hours of overtime per day on both Wednesday and Thursday. Mr$.$ Riff was so exhausted that he took unpaid leave on Friday. Mr Tune worked $5$ hours on Saturday $9$ August $2025$ to complete the order; the $9$th of August is Women$$s day in South Africa. Normal overtime rate of pay is one and a half times, while special overtime rate of pay is double time $($Sundays and Public Holidays only$).$ Masekela$$s policy is to award R$8$ bonus pay for every unit manufactured over and above the normal weekly requirement. The team manufactured a total of $135$ units by the end of the week. ANNEXURE F: FORMATIVE ASSESSMENT $167$ HMAC$230-1-$Jul$-$Dec$2025-$FA$1-$V$3-$PM$-01072025$ All employees contribute $7,5\%$ of their base wages to the pension fund, but overtime compensation is exempt from pension contributions. Both the employer and the employee contribute an equal amount to the pension fund. PAYE is deducted at $18\%,$ with pension fund contributions being tax deductible. Mr$.$ Riff and Mr$.$ Tune contribute R$180$ weekly to medical aid due to the hazardous nature of their work. $2\%$ of normal wages are contributed to the unemployment insurance fund. Masekela contributes $50\%$ and the employee contributes the other $50\%$ REQUIRED: $4\mathrm{.}1.$ Evaluate the importance of effective labour control for an organisation like Masekela Precision $($Pty$)$ Ltd$.(3$ marks$)$