Answer:
エ Katakana "E" or KOU, KU - artisan, skill, work
ナ Katakana "Na"
ニ Katakana "Ni" or NI, futa(tsu), futa - two
ノ Katakana "No" or The "No" radical - diagonal sweeping stroke
ハ Katakana "Ha" or HACHI, ya(ttsu), ya(tsu), ya, yo - eight
ロ Katakana "Ro" or KOU, kuchi - mouth
Arrange them like this: ニ+ニ+ロ+ナ ロ+ナ+ナ+ハ ノ+エ+ナ+ノ
計 KEI, haka(ru), haka(rau) - plan, total, measure
果 KA, ha(tasu) - fruit, result, come to an end
用 YOU, mochi(iru) - use, business