(a) Elikem (Pty) Ltd manufactured inventories at a cost of R10 000 (VAT included). The inventories were sold for R15 000 (VAT included). If all inventory sales qualify as standard-rated supplies, determine the net VAT due to/ (refundable by) SARS. (b) Elikem (Pty) Ltd manufactured inventories at a cost of R15000 (VAT included). The inventories were sold for R25000 (VAT included). If all inventory sales qualify as zero-rated supplies determine the net VAT due to/ (refundable by) SARS. (c) Elikem (Pty) Ltd manufactured inventories at a cost of R12 000 (VAT included). The inventories were sold for R13000. If all inventory sales are exempt supplies for VAT purposes, determine the net VAT due to/ (refundable by) SARS