TIVITY 2 INCREASE AND DECREASE A VALUE BY A PERCENTAGE An article cost R 25,00 without VAT of \( 15 \% \). Calculate The VAT payable on the article. How much the article will cost with VAT included. Thabiso earns a salary of R25 000 per month. His salary increases by 7,5\%. Calcula The amount by which his salary increases. His new monthly salary per month. Cyril is given a \( 5,5 \% \) discount on a shirt that cost R349,99. Calculate: The discount Cyril receives on the shirt. The price of the shirt after the discount.

Below are the step‐by‐step calculations for each part: ────────────────────────────── 1. Article Price with VAT ────────────────────────────── • Base price of the article: R25.00 • VAT rate: 15% a) VAT payable:   VAT = 15% of R25.00     = 0.15 × R25.00     = R3.75 b) Price including VAT:   Total price = Base price + VAT     = R25.00 + R3.75     = R28.75 ────────────────────────────── 2. Thabiso’s Salary Increase ────────────────────────────── • Original monthly salary: R25,000 • Increase rate: 7.5% a) Amount of increase:   Increase = 7.5% of R25,000     = 0.075 × R25,000     = R1,875 b) New monthly salary:   New salary = Original salary + Increase     = R25,000 + R1,875     = R26,875 ────────────────────────────── 3. Cyril’s Shirt Discount ────────────────────────────── • Price of the shirt: R349.99 • Discount rate: 5.5% a) Discount received:   Discount = 5.5% of R349.99     = 0.055 × R349.99     ≈ R19.25   (rounded to two decimal places) b) Price after discount:   Discounted price = Original price – Discount     ≈ R349.99 – R19.25     ≈ R330.74 ────────────────────────────── Summary of Answers: ────────────────────────────── • VAT on the article: R3.75 • Cost of the article with VAT: R28.75 • Thabiso’s salary increase: R1,875; New monthly salary: R26,875 • Cyril’s discount on the shirt: Approximately R19.25; Price after discount: Approximately R330.74