The stock is expected to rise in direct proportion to the Cost of Sales.

Calculate the missing figure $($to the nearest whole rand$)$:

Year $1$: Cost of sales R$289,600$

Year $1$: Stock R $77,775$

Year $2$: Cost of sales R$204\mathrm{.}205$

Year $2$: Stock?

$054\mathrm{.}841$

$445\mathrm{.}841$

$)54481$

$77\mathrm{.}775$