Information: The following transactions of Heron Ltd took place during January 2022 in respect of component X used in production: Calculate the value of closing inventory on 31 January 2022 using the: 2.1.1 First-in-first-out (FIFO) method (10 marks) 2.1.2 Weighted Average Cost Method (10 marks) 2.2 Information: The basic monthly salary of Freddy is R10 000. She is entitled to an annual bonus of R9 000 . Her employer contributes R9 000 per annum to her pension fund. She works for 9 hours per day from Monday to Friday each week. She is entitled to 28 days paid vacation leave. There are 12 public holidays in the year ( 365 days), 9 of which fall on weekdays. Required Calculate Freddy's labour rate per hour. ( 5 marks)