Mr Njuuko is a manufacturer who is a registered VAT member

He purchased raw materials at a cost of kKshs $8,000,000$ exclusive of VAT. He incurred additional costs as follows:

Transportation costs $10\%$ of the material cost

Storage costs $5\%$ of the material cost

Conversion cost is $20\%$ of the material cost

He later included a profit margin of $25\%$

The above manufacturer sold all his goods to a wholesaler called Ms$.$ Wanjiru who incurred additional costs as follows

Transportation and storage cost $20\%$ of the cost price

Conversion cost $15\%$ of the cost price

She later included a markup of $331/3\%$

Required

Compute VAT payable by both traders