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? 4 . 1 ? ( 2 0 ) ? ( 5 ) ? [ 2 5 ] ? Heldla Ltd purchases a particular item

?4.1 ?
(20) ?
(5) ?
[25] ?
Heldla Ltd purchases a particular item in lots of 1250 ?units. Annual usage of this item is
6250 ?units. Ordering costs are R200 ?per order and the carrying (holding) ?costs are R10 ?per
unit per year.
Calculate the following:
4.1.1 ?The Economic Order Quantity (EOQ) ?in units
4.1.2 ?Number of orders
4.1.3 ?Cost of orders (Order costs) ?
(5) ?
(2) ?
(2) ?
2 ?
4.1.4 ?Average inventory held
4.1.5 ?Cost of holding stock
4.1.6 ?Total cost
(2) ?
(2) ?
(2) ?
4.2 ?Study the following extract from the statement of comprehensive income of Aqualt Ltd for 2022 ?
and 2023 ?and answer the questions that follow:
2022 ?
R
Sales
600000 ?
2023 ?
R
Gross profit
720000 ?
200000 ?
Expenses
280000 ?
185000 ?
Net profit
206000 ?
15000 ?
4.2.1 ?By how much did sales increase in 2023? ?
4.2.2 ?Calculate the cost of sales for 2022 ?
4.2.3 ?Calculate the mark-up % ?on cost for 2022 ?
4.2.4 ?Calculate the gross margin for the year 2023 ?
7400 ?
4.2.5 ?Calculate the expenses as a percentage of sales for the year 2023

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