?QUESTION FOUR $[25]$ ?

$4\mathrm{.}1$ ?Heldla Ltd purchases a particular item in lots of $1250$ ?units. Annual usage of this item is

$6250$ ?units. Ordering costs are R$200$ ?per order and the carrying $($holding$)$ ?costs are R$10$ ?per

unit per year.

Calculate the following:

$4\mathrm{.}1\mathrm{.}1$ ?The Economic Order Quantity $($EOQ$)$ ?in units $(5)$

$4\mathrm{.}1\mathrm{.}2$ ?Number of orders $(2)$

$4\mathrm{.}1\mathrm{.}3$ ?Cost of orders $($Order costs$)(2)$

$3$

$4\mathrm{.}1\mathrm{.}4$ ?Average inventory held $(2)$

$4\mathrm{.}1\mathrm{.}5$ ?Cost of holding stock $(2)$

$4\mathrm{.}1\mathrm{.}6$ ?Total cost $(2)$

$4\mathrm{.}2$ ?Study the following extract from the statement of comprehensive income of Aqualt Ltd for $2022$

and $2023$ ?and answer the questions that follow:

$2022$

R

$2023$

R

Sales $600000720000$

Gross profit $200000280000$

Expenses $185000206000$

Net profit $150007400$

$4\mathrm{.}2\mathrm{.}1$ ?By how much did sales increase in $2023?(2)$

$4\mathrm{.}2\mathrm{.}2$ ?Calculate the cost of sales for $2022(2)$

$4\mathrm{.}2\mathrm{.}3$ ?Calculate the mark$-$up $\%$ ?on cost for $2022(2)$

$4\mathrm{.}2\mathrm{.}4$ ?Calculate the gross margin for the year $2023(2)$

$4\mathrm{.}2\mathrm{.}5$ ?Calculate the expenses as a percentage of sales for the year $2023(2)$