Havillah Manufacturing Limited, engaged in manufacturing perfumes and other cosmetic products, has the following profit or loss statement for the year ended September 30, 2021:

Additional Information:

1. Turnover includes N64,350,000 from export sales and N141,900,000 from local sales.
2. Cost of Sales includes:
   • Opening inventory (VAT inclusive): N24,915,000
   • Closing inventory (VAT inclusive): N40,865,000
   • Purchase of raw materials: N94,600,000
   • Freight charges: N20,570,000
   • Other direct materials: N13,530,000
3. Plant and machinery purchased for N24,750,000 is included in opening inventory, VAT inclusive.
4. VAT and withholding tax remitted during the year amounted to N2,173,180 and N1,787,500, respectively.

Required: a. Compute the net VAT payable by Havillah Manufacturing Limited for the year. (10 Marks)
b. State FIVE VAT-exempt goods. (2½ Marks)
c. State FIVE VAT-exempt services. (2½ Marks)