Any new valuations, page-58

TGA is entitled to charge 4% per month on a non-declining-balance basis as interest, plus it is allowed to recover the retail price. On a $750 retail price, that is $1,080 + $750 = $1,830, not $1,080.

To get $1,940, the retail price must be $795 in rounded dollars, so that may be what TGA's retail price for a Thorn 353L top mount fridge is. An Internet search suggests one can get a Samsung SR254MW 253L Top Mount Fridge for $488 – reputedly, $311 off RRP of $799. The Government is not going to force all firms to discount, so TGA would be fairly safe if its retail price for a Thorn-brand fridge is about the RRP of a Samsung equivalent, with delivery and extended warranty tossed in at no extra charge. Customer who want better value for money than TGA offers should shop around for a better deal.