ro $($Pty$)$ Ltd $($Bro$)$ is a company based in Mpumalanga, South Africa. The company is a registered VAT vendor with a $28$ February financial year$-$end. One of the company$$s strategic objectives is to train and upskill its employees. $($The impact of VAT can be ignored$)$

Bro entered into two learnership agreements. The first agreement was entered into $1$ January $2022,$ for a period of $12$ months with a disabled learner with a NQF$4$ qualification. The second agreement was entered into on $1$ April $2022$ for a period of $18$ months with an able$-$bodied learner with a NQF$6$ qualification. Both learnership agreements are registered with the Skills Development Act $1998$ and entered into in the course of the company$$s trade.

The Financial Manager requested your help in calculating the learnership allowance on the above two agreements. Round your answers to the nearest Rand.

Question $13$Answer

a$.$

R$86667$

b$.$

R$70000$

c$.$

R$160000$

d$.$

R$146667$

e$.$

R$33333$