$4\mathrm{.}2$ Walumbola Ltd manufatures dishwashing machines for a large retail stores.

The company sells a dishwashing machine to these store for $N$$$25,000\mathrm{.}00$ and incurs the following manufacture costs:

$,$ Insurance $-$ N $$15,000\mathrm{.}00$

$,$ Fuel $-N$$$3,000\mathrm{.}00$

Raw Material $-$ N $$14,000\mathrm{.}00$

Salaries $-$ N$$80000$

Leases $-N$$$13,000\mathrm{.}00$

Rent $-$ N $$25,000\mathrm{.}00$

Telephone $-N$$$7,000\mathrm{.}00$

$($a$)$ How many dishwashing machines must Walumbola Ltd sell to break even?

$(5)$

Study the following information of Waikato Dealers and answers the questions that follow.

$4\mathrm{.}3$

Given below is the balance of EK investment Company for years $1$ and $2.$ The figures are in are quoted in thousands Namibian dollars. With the information provided, calculate.

a$)$ The liquidity ratios for years $1$ and $2$ and interpret the results of year $2$ only.

b$)$ Explain the use of a Debt ratio and calculate the ratio for both years

$(6)$

$\backslash$table$[[,,],[$Years$,$Year $1($in N$$000\text{'}$s$),$Year $2($in N$$000\text{'}$s$)],[$Cash$,4,20],[$Accounts receivable,$32,44],[$Inventory$,40,55],[$Total current Account,$76,119],[$Gross fixed Assets,$245,280],[$Less:Accum.Depreciation,$130,155],[$Net fixed assets,$115,125],[$Accounts payable,$30,40],[$Notes payable,$22,30],[$Total liabilities,$52,70],[$Long$-$term debt,$45,40],[$Owners Equity,$85,85],[$Retained Earnings,$9,44],[$Total liabilities and owners,$191,239],[,,]]$