A student, Mariam, wants to wallpaper a wall measuring 3m by 2.4m. She has 4.7m² of wallpaper. If wallpaper is sold in rolls of 10m² costing shs. 32,000 per roll, how many rolls must she buy and how m

Urefu wa ukuta = $300 \text{ cm} = 3 \text{ m}$
Upana wa ukuta = $240 \text{ cm} = 2.4 \text{ m}$
Eneo la ukuta = $3 \text{ m} \times 2.4 \text{ m} = 7.2 \text{ m}^2$

Karatasi ya ukuta aliyonayo Mariam = $4.7 \text{ m}^2$
Karatasi ya ukuta ya ziada inayohitajika = $7.2 \text{ m}^2 - 4.7 \text{ m}^2 = 2.5 \text{ m}^2$
Mariam anahitaji kununua 2.5 m² zaidi ya karatasi ya ukuta.

Kila roli ina $10 \text{ m}^2$. Kwa kuwa anahitaji $2.5 \text{ m}^2$ na roli zinauzwa nzima, atalazimika kununua roli moja.
Idadi ya roli za kununua = 1 roli.

Gharama ya roli moja = shs. 32,000
Gharama ya roli 1 = $1 \times 32,000 = \text{shs. } 32,000$
Mariam atalipa shs. 32,000 kwa karatasi ya ukuta ya ziada.

Mshahara ghafi kwa mfanyakazi = shs. 350,000
Posho ya usafiri isiyotozwa kodi = shs. 90,000
Mapato yanayotozwa kodi = $350,000 - 90,000 = \text{shs. } 260,000$

• Bendi ya kwanza (0 - 100,000): Kiasi = shs. 100,000 Kiwango cha kodi = 0% Kodi = $100,000 \times 0\% = \text{shs. } 0$

• Bendi ya pili (100,001 - 200,000): Kiasi = $200,000 - 100,000 = \text{shs. } 100,000$ Kiwango cha kodi = 5% Kodi = $100,000 \times 0.05 = \text{shs. } 5,000$

• Bendi ya tatu (200,001 - 300,000): Kiasi = $260,000 - 200,000 = \text{shs. } 60,000$ Kiwango cha kodi = 15% Kodi = $60,000 \times 0.15 = \text{shs. } 9,000$

Jumla ya kodi ya mapato kwa mfanyakazi mmoja = $0 + 5,000 + 9,000 = \text{shs. } 14,000$

Idadi ya wafanyakazi = 3
Jumla ya kodi ya mapato = $14,000 \times 3 = \text{shs. } 42,000$
Jumla ya kodi ya mapato Mariam atakayokata ni shs. 42,000.

Mshahara halisi = Mshahara ghafi - Kodi ya mapato kwa mfanyakazi
Mshahara halisi = $350,000 - 14,000 = \text{shs. } 336,000$
Mariam atamlipa kila mfanyakazi shs. 336,000 kama mshahara halisi.