Turnover $=$ R $51000000\mathrm{.}00$

Cost of sales $=$ R $17500000\mathrm{.}00$

Operational Expenditure $=$ R $15000000\mathrm{.}00$

Capital Expenditure $=$ R $175000\mathrm{.}00$

Depreciation $=$ R $300000\mathrm{.}00$

Imported goods $$ requirements met $=$ R $2200000\mathrm{.}00$

Salaries $=$ R $3400000\mathrm{.}00$

Provision for bad debts $=$ R $1050000\mathrm{.}00$

Cleaning $=$ R $150000\mathrm{.}00$

Printing and stationery $=$ R $200000\mathrm{.}00$

Training $=$ R $350000\mathrm{.}00$

Repairs and maintenance $=$ R $880000\mathrm{.}00$

Computer expenses $=$ R $160000\mathrm{.}00$

Water and Electricity $=$ R $600000\mathrm{.}00$

The following formula will be used to determine the TMPS: