1. Excel company operates two lines of business. Business A is subject to VAT, while Business B is not.

Data
for the month are as follows:

Sales-
VAT business, VAT included 560,000
Non-VAT business 100,000
Purchases-
Merchandise, VAT business, VAT included 154,000
Merchandise, non VAT business, VAT included 67,100
Capital goods, VAT business, VAT included 34,776
Capital goods, non VAT business, VAT included 27,500
Capital goods, for use in both business, VAT included 56,000
Rent of store, VAT business, VAT included 14,560
Rent of warehouse, VAT & non-VAT business, VAT excluded 6,200
Freight of goods, (VAT and non VAT business), VAT included 2,576
Telephone bills, VAT and non-VAT, VAT included 1,624

The input tax on Business A is-

a. 27,281 c. 23,267
b. 23,747 d. 18,875
2. In no. 71, the VAT payable by Excel company is-
a. 19,035
b. 20,733
c. 20,253
d. 32,219