Question 5 Estimate the cost of building a plant for a company that uses the following hand factors: (5) Process plant Hand Individual equipment factor components of a process plant Electric motors 9 R70 000.00 Instruments 3.5 R13 000.00 Fracturing 3 R115 000.00 columns, pressure vessels, pumps Heat exchangers 2.8 R40 000.00 Compressors 2 R55 000.00 Centrifuges 1.3 R28 000.00 Question 6 Your firm has sales of R628 000.00, and cost of goods sold of R402 000.00. At the beginning of the year, your inventory was R31 000.00. At the end of the year, the inventory balance was R33 000.00 6.1) What is the inventory turnover rate? (5) 6.2) Explain what the calculated inventory turnover rate means in relation to your firm? (1)