The accompanying table shows Sipho's electricity statement from a local municipality. Study the table and answer the questions that follow. Table 1 Electricity statement DATE 18/08/2015 18/08/2015 18/08/2015 18/08/2015 18/08/2015 18/08/2015 18/08/2015 120 days + 0.00 Meter no. 0000140447 CODE 000501 000501 000501 000201 000801 011700 011700 90 days 0.00 Meter type ACCOUNT TRANSACTIONS DESCRIPTION OPENING BALANCE Block 1 (0 to 50 KWH) Block 2 (51 to 350 KWH) Block 3 (351 to 600 KWH) Basic Electricity Refuse Basic charge Rates Discount 60 days 0.00 30 days 309.58- METER READINGS Old reading New reading 31693 UNITS 32128 50 300 85 1 1 700 000 24 565 TARIFF .7541 .9714 1.3736 158.9 44.1 .007 - .007 VAT Current 1 133.58 Reading date 10/06/2015 VALUE 309.58 - 37,71 291.42 116.76 158.90 Electricity Explain why the tariff for the last 85 units used is different from the tariff for the first 50 units used. 435 44.10 408.33 14.33 - Total due 824.00 consumption 15% Value added tax (VAT) is paid on the items whose codes start with 000. Hence determine the VAT that Sipho should pay. Determine the total due if Sipho had been using only 382 units of electricity. Explain why the Total due is R824.00, while the Current amount is R1 133.58. (3) (4) (4) (3) [14]