Answer and commentary
The cost column will be quantity multiplyed by unit cost. So the first one will be 24 x 0.07 = 1.68.
The Vat will be the cost multiplyed by 0.175. So, the first one will be 1.68 x 1.175 = 0.294 (don't round it up at this stage or the total could be out).
Add up the columns to give the totals and round out to the nearest penny at this stage.
The VAT total adds up to 1.4175. So, we write £1.42.

Answer:

Item	Quantity	Unit Cost	Cost	VAT
Fuses	24	0.07	1.68	0.294
Plugs	24	0.18	4.32	0.756
Adapter	6	0.35	2.10	0.3675
		Totals	£8.10	£1.42