95000
Let: Sum of first 10 employees = A Sum of next 20 employees = B Sum of last 10 employees = C From given averages in 2022: First 30 employees: (A + B)/30 = 40000 → A + B = 1200000 Last 30 employees: (B + C)/30 = 60000 → B + C = 1800000 First 10 + last 10: (A + C)/20 = 50000 → A + C = 1000000 Solve for A, B, C: From A + B = 1200000 and A + C = 1000000 → B − C = 200000 From B + C = 1800000 → B = 1000000, C = 800000, A = 200000 Check: A + B = 200000 + 1000000 = 1200000 ✔ B + C = 1000000 + 800000 = 1800000 ✔ A + C = 200000 + 800000 = 1000000 ✔ Bonuses in 2023: First 10 ↑ 100% → 2 × 200000 = 400000 Last 10 ↑ 200% → 3 × 800000 = 2400000 Middle 20 unchanged → 1000000 Total sum in 2023 = 400000 + 1000000 + 2400000 = 3800000 Average for 40 employees = 3800000 / 40 = 95000