EXERCISES

$5\mathrm{.}1$ Special mail order

Protea Ltd$\text{'}$s current activity level is $55\%.$ The operating results for the past accounting period at a capacity of $55\%$ show the following:

$\backslash$table$[[,$R$],[$Sales $200000$ @ R$4\mathrm{.}95,990000],[$Less: Total cost,$(994000)$