The table below shows the summary of the Income and Expenses statement with notes of the South African National Blood Service (SANBS) for the financial year ending 31 March 2016. Some of the amounts have been omitted.

SUMMARY OF INCOME STATEMENT AND EXPENDITURE STATEMENT FOR THE YEAR ENDED 31 MARCH 2016
\begin{tabular}{|l|r|r|r|}
\cline { 2 - 4 }
\multicolumn{1}{c|}{} & \begin{tabular}{r}
Note \\
5
\end{tabular} & \begin{tabular}{r}
2016 \\
[tex]$R^{\prime} 000$[/tex]
\end{tabular} & \begin{tabular}{r}
2015 \\
[tex]$R^{\prime} 000$[/tex]
\end{tabular} \\
\hline Primary income & 1 & 2,403,509 & 2,250,041 \\
\hline Other income & & 120,915 & 86,609 \\
\hline Primary expenses & & [tex]$(2,163,571)$[/tex] & [tex]$(1,993,476)$[/tex] \\
\hline Other expenses. Interest paid & & [tex]$(362)$[/tex] & [tex]$(172)$[/tex] \\
\hline Total annual profit & & 360,651 & 362,634 \\
\hline
\end{tabular}

NOTES TO THE ANNUAL FINANCIAL STATEMENTS
\begin{tabular}{|c|c|c|}
\hline & \begin{tabular}{l}
\begin{tabular}{r}
2016 \\
R.000
\end{tabular}
\end{tabular} & \begin{tabular}{l}
\begin{tabular}{r}
2015 \\
[tex]$R^2 000$[/tex] \\
\hline
\end{tabular}
\end{tabular} \\
\hline \multicolumn{3}{|l|}{ 1. Primary income } \\
\hline Service fees & & 2,249,081 \\
\hline Product sales & & 960 \\
\hline Total annual primary income & 2,403,509 & 2,250,041 \\
\hline \multirow{2}{*}{\multicolumn{3}{|c|}{ 2. Primary expenses }} \\
\hline & & \\
\hline Advertising and promotions & [tex]$(67,251)$[/tex] & [tex]$(56,401)$[/tex] \\
\hline Communication costs & & [tex]$(32,187)$[/tex] \\
\hline Consumables & [tex]$(640,601)$[/tex] & [tex]$(582,823)$[/tex] \\
\hline Depreciation & [tex]$(69,866)$[/tex] & [tex]$(64,748)$[/tex] \\
\hline Employee benefits & [tex]$(953,592)$[/tex] & [tex]$(888,652)$[/tex] \\
\hline Freight & [tex]$(135,768)$[/tex] & [tex]$(125,736)$[/tex] \\
\hline Rent & [tex]$(34,087)$[/tex] & [tex]$(30,115)$[/tex] \\
\hline Product testing & [tex]$(55,267)$[/tex] & [tex]$(54,252)$[/tex] \\
\hline \begin{tabular}{l}
Other expenses - Includes bad debts written off, \\
computer costs, foreign exchange variance, \\
insurance, repairs and maintenance
\end{tabular} & [tex]$(176,383)$[/tex] & [tex]$(158,552)$[/tex] \\
\hline Total annual primary expenses & [tex]$(2,163,571)$[/tex] & [tex]$(1,993,476)$[/tex] \\
\hline
\end{tabular}

NOTE: Brackets ( ) indicate deduction.
Source: adapted from SANBS annual report

Use the table and the information above to answer the questions that follow:

2.1 Communication costs decreased by [tex]$4.402 \%$[/tex] from 2015 to 2016. Calculate, to the nearest thousand rand, the communication costs for 2016.

2.2 The SANBS expects a [tex]$17.5 \%$[/tex] increase in the costs of its product testing materials and consumables. Explain what possible impact this could have on their profit for the year.

2.3 Compare, showing all calculations, the 2015 and 2016 percentage profit for the SANBS.