a$)$ Compare and contrast Zero$-$Based Budgeting $($ZBB$)$ and Performance Budgeting $($PB$)$ in the context of the service sector. In your answer, address the following points:

$1.$ Concept and Definition: Define Zero$-$Based Budgeting $($ZBB$)$ and Performance Budgeting $($PB$)$ and explain their key principles. $(5$ Marks$)$

$2.$ Application in the Service Sector: Discuss how ZBB and PB are implemented in service sector organizations, such as healthcare, education, or public services. Provide real$-$life examples where applicable. $(5$ Marks$)$

$3.$ Advantages and Challenges: Analyze the benefits and challenges of using ZBB and PB in the service sector, particularly in relation to cost management, resource allocation, and improving service delivery. $(5$ Marks$)$

$4.$ Effectiveness in Achieving Organizational Goals: Evaluate how each budgeting method contributes to achieving organizational efficiency and performance improvement in service$-$oriented organizations. $(5$ Marks$)$

b$)$ Managua High School advertised for a tender for supply of $1,000$ school chairs. As small$-$scale proprietor in the industry, your company Smother Furniture Ltd expressed interest in the tender and won the bid. The job was no $1189$ and took $20$ days to complete from $1$ February, $2009.$ The following costs were incurred in the $3$ departments$-$ Carving, Joining and Finishing of your Furniture shop.

$($i$)$ Carving $-$Material cost per chair $$3,$ Material requisition no$.1576,$

Labour cost per hr $$15,$ Total hours $60,$ Ticket no$\mathrm{.}124$ and Overheads $(150\%$ of labor$)$

$($ii$)$ Joining$-$ Material cost per chair $ $2,$ Material requisition no$.4878,$ Labour cost per hr $$12,$ Total hours $60,$ Ticket no$\mathrm{.}368$ and Overheads $(200\%$ of labor$)$ and

$($iii$)$ Finishing $-$Material cost per chair $$2\mathrm{.}2,$ Material requisition no$.3879,$ Labour cost per hr $$10,$ Total hours $60.$ Ticket no$\mathrm{.}242$ and Overheads $(300\%$ of labor$)$

Required: $(20$ Marks$)$

$($i$)$ Prepare a fully linked Job Cost Sheet

$($ii$)$ If the administrative costs is $10\%$ and Selling & Distribution costs is also $10\%$ of the total manufacturing costs, and profit is $15\%$ of the total cost, what is the selling price?