2. 3 4 13 1 See The Light Projected Income Statement For the Period Ending December 31, 20x1 15 6 7 6 7 8 MON 750.000.00 $ 375000.00 Sales 25.000 lamps @ $4500 Cost of Goods Sold $30.00 Gross Profit Selling Expenses Fixed Variable (Commission per unit) $3.00 Administrative Expenses Fixed Variable $2.00 Total Selling and Administrative Expenses Net Pront 75,000.00 $90,000.00 IN 50,000.00 92.000.00 2 3 190.000.00 $ 185,000.00 1 See The Light Projected Balance Sheet As of December 31, 20x1 $ 34,710 00 67 500.00 Current Assets Cash Accounts Receivable Inventory 1 15 161 1. Present Value Tables I See The Light Projected Balance Sheet As of December 31, 201 534,710.00 67.500.00 66 67 68 69 78 70 30 81 82 91 92 03 94 95 104 105 106 107 Current Assets Cash Accounts Receivable Inventory Raw Material Lamp Kits Work in Process Finished Goods Total Current Assets 8.000.00 500 @ $16.00 0 3000 53000 9000000 5 200 21000 Foed Assets Equipment Accumulated Depreciation Total Foed Assets Total Assets $ 20,000.00 6 800.00 13.200.00 5213.410.00 35400000 554000.00 117 118 19 20 21 22 23 24 Current Liabilities Accounts Payable Total Liabilities Stockholder's Equity Common Stock Retained Earnings Total Stockholder's Equity Total Liabilities and Stockholders Equity $ 12.000.00 147 41000 159 410.00 $ 213 410 00 15 16 17 13 30 11 12 . 3 Fixed and Variable Cost Determinations Unit Cost Calculations 15 16 17 The projected cost of a lamp is calculated based upon the projected nose or decreases to 18 current costs. The present costs to manufacture one lampe 19 Lampkit $160000000 per lamp 32 Direct Labor 2.000000D por lamp (4 lamput 33 Variable Overhead 2.0000000 per lamp 23 Food Overhead 10 0000000 per lamp based on normal capacity of 25.000 anos) 44 45 Cost per lamp 330.0000000 per lamp 45 47 Expected increases for 2012 57 When calculating projected increases round to TWO (50.00) decimal places 5B 59 1. Material Costs are expected to increase by 3.50% 60 2. Labor Costs are expected to increase by 4 50% 71 72 Variable Overhead is expected to increase by 250% 73 74 4 Foxed Overhead is expected to increase to 5270,000 75 85 5 Fored Administrative expenses are expected to increase to $60,000 86 87 12 13 10 3 7 5 2 Tate 15 16 6 Variable selling expenses measured on a per lamp basis) expected to increase by 6509 13 58 culating projected increases found to TWO (50.00) decimal places 1. Material Costs are expected to increase by 3.50% 2 Labor Costs are expected to increase by 4.50% 3. Variable Overhead is expected to increase by 2.50% 59 60 61 71 12 73 74 4. Foxed Overhead is expected to increase to $270,000 75 85 5. Fixed Administrative expenses are expected to increase to 560,000 86 87 6. Variable selling expenses (measured on a per lamp basis) are expected to increase 89 by 6.50% 89 99 7. Fixed selling expenses are expected to be $33.000 in 2002 100 101 8. Variable administrative expenses (measured a per lamp basis) are expected to 102 increase by 2.00% 103 113 on the following schedule develop the following figures 114 1. 20x2 Projected Variable Manufacturing Unit Cost of a lamp 115 116 2. 20x2 Projected Variable Unit Cost per lamp 117 127 3. 20x2 Projected Fixed Costs. 128 129 12 14 4 3 5 9 0 11 15 10 16 17 7 . Ready e O Type here to search f 1 5 I See The Inc Schedule of Projected Costs 13 14 15 Variable Manufacturing unit cost 20x Cost Projected Perceel Increase 2012 Cost Rounded to 2 Decimal Places :) 14022 mi 16 17 Lamp kit 24 Labor 25 Variable Overhead 25 27 Projected Variable Manufacturing Cost Per Unit 20 35 36 37 Total Variable Coster Unit 14.041 20x1 Cost Projected Percent Increase 2012 Coat Rounded to 2 Decimal Places 30 39 Variable Selling 46 Variable Administrative 47 Projected Vanable Manufacturing Unit Cost 1405 1406 1404 40 50 Projected Total Variable Cost Per Unit 1407 16 19 10 Clipboard 2 Wwe EEE Contes Font 5 - % 25 36 37 Total Vanable Coster Unit 2041 Cost Projeded Percent Increase 2012 Cost Rounded 2 Decimal Places 14051 1405 1404 38 39 Variable Selling 46 Variable Administrative 47 Projected Variable Manufacturing Unit Cost 48 49 50 Projected Total Variable Cost Per Unit 57 58 59 60 Schedule of Fixed Costs 1407 20x1 Cost 2012 Cost Projeded Percent Increase lamps@._) 61 68 Fixed Overhead 59 (normal capacity of 0 Fixed Selling "1 Fixed Administrative 2 Projected Total Fired Costs 1405 14101 14.11 5.% and 3 D 7 9 10 11 12 Cost Volume Relationships - Profit Planning Alis shout to begin won the Indget for 2012 and they have all your based on the towing us Note Reber, that we will part of a therefore to find theme of you have to up to the womentario, to find the required sales in der number of uits and the ugly by the sing price perut For 2010 the price per amp wil 545.00. Wiste procedcord con marginate for each od 151 17 19 21 22 23 501 25 27 28 Contribution Margin perunt (Round to two places 52) 29 30 Contribution Margin Ratio (Round to four places is two of those places 31 33 34.2 For 20x2 the selling price per la webe 545.00. The desired to in 2012 i 200.000 W 36 wou sa nutshebben 2 torch the profour? 37 39 40 41 42 45 47 Breakevens in una novela un potended 5093 342 For 20x2 the selling price per lamp will be 345 00 The desired recome in 2002 is $200.000 What 35 wouksesin units have to be in 202 to reach pogoa 15 37 39 40 41 42 43 45 46 47 Breakeven sales in uns since we canner el patio duplo there 40 49 51 59 633 For 20x2 the selling price per lamp will be $45.00 of the feed cost increase by 545,000 how many 54 must be sold to breakeven? 55 57 50 59 60 31 52 33 14 5 1504 Breakeven sales in units (Since ve cannot sel put of a unit round up to the neturi needed 5801 3 44 For 2012 the selling price per lamp will be $45.00. If the variable cost increase by $450 a unit how many lamps 5 must be sold to breakeven? 6 11 12 13 14 15 18 19 20 21 2 575 6 7 Breakeven sales in units (Since we cannot sell part of a unit round up to the needed 16.01) For 20x2 the selling price per lamp will be $45.00 If the variable cost decreased by $450 a unit how many lamps must be sold to breakeven? Breakeven sales in units (Since we cannot sell part of a unit round up to the next uniti del (500 for 20x2 the selling price per lamp is increased to $49.50 a unit how many tamps must be sold to breakeven? 14 13 15 16 17 9 10 11 B for 202 the selling price per lamp is increased to $49.50 a unit how many lamps must be sold to breakeven? Breakeven sales in units (Since we cannot sell part of a unit round up to the next und needed 605) 36 3916 40 41 42 43 46 47 48 49 50 53 54 55 56 7 57 60 61 62 63 64 67 68 69 70 71 72 73 74 75 If for 20x2 the selling price per lamp is decreased to $10.50 a unit how many lamps must be sold a to breakeven? (604 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unteeded PART 3 Budgets 5 15 7 Din N has decided to develop its budget used upon proces 41.000 06.00 per lamp 13. The company has requested to you prepwe a master budget for the yw. This budget is to be used 14 for planning and control of operations and should be composed of 10 1 Production Budget 17 21 2 Material Budget 22 21 3 Direct Labor Budget 24 25 4 Factory Overhead Budget 29 30 5 Selling and Administrative Budget 31 32 8. Cost of Goods Sold Budget 33 37 7. Budgeted Income Statement 38 39 8. Cash Budget 40 41 Notes for Budgeting 45 48 11 13 14 15 16 17 10 STE courty B 32 6. Cost of Goods Sold Budget 33 37 7 Budgeted Income Statement 39 39 8 Cash Budget 40 41 Notes for Budgeting 45 46 47 The company wants to maintain the same number of units in the beginning and ending inventories of 48 work in process, and electrical parts while increasing the inventory of Lamps to 650 pieces and 49 decreasing the finished goods by 20% 53 54 Complete the following budgets 55 56 1 Production Budget 57 61 Planned Sales 62 Desired Ending Inventory of Finished Goods 63 Total Needed 04 Less Beginning Inventory 65 69 Total Production 70 71 72 73 77 78 79 700 17 18 1 11 15 10 13 10 4 Dom Bane 25801 2 Materials Budget Lamp Kirs Needed for Production Desired Ending Inventory Total Needed Less: Beginning Inventory Total Purchases Cost per piece Cost of Purchases (Round to two places, S.) (801) (802) (803) (804 (805) (809 3 Direct Labor Budget Labor Cost Per Lamp Production Total Labor Cost (Round to two places, SW.) (0.07) (8087 4 Factory Overhead Budget Variable Factory Overhead Variable Factory Overhead Cost Per Unit Number of Units to be produced Total Variable Factory Overhead (Round to two places, SA Fixed Factory Overhead Total Factory Overhead (Round to two places, Sw) (109 (810) (011 13 17 13 - Cheboard Mery Center - Anment $ - % 29 Fone CO A1 X IA B D E 4 actory Owewhead Budget 7 Overhead Allocation rate based on 8 1. Number of Units 3 Total Factory Overhead/Number of Units 10 (Round to two places, SW.00) 1 7 5 Cost of making one ni next year Cost of one Lampor Labor Cost Per Lamp Factory overhead per unit Total cost of one unit (Round to two places. S#8) 1:01 (302) 903 6 Selling and Admin Budget 1904 Fixed Selling Variable Selling (Round to two places, $88) Fixed Administrative Vanable Administrative (Round to two places, $ ) Total Selling and Administrative (Round to two places. S.) {05 1966) Roond dollars to places 5 (30) Goods 11 Sold Budget Beginning inventory. Finished Goods Production Costs Malena Lamp Kits Beginning Inventory 0 D E 41 6 Selling and Admin Budget 48 19 50 51 7 8 Fixed Selling Variable Selling (Round to two places, Sow) Fixed Administrative Variable Administrative (Round to two places, Sw) Total Selling and Administrative (Round to two places, st) 19.05) (906) 7 9 Round dollars to two places, so 19.07) 1 SOLA Goods. Sold Budget Beginning Inventory, Finished Goods Production Costs: Materials: Lamp Kits Beginning Inventory Purchased Available for Use Ending Inventory of Lamp Kits Lamp Kits Used In Production (9.08) Total Materials Labor Overhead Cost of Goods Available Less Ending Inventory, Finished Goods Cost of Goods Sold (909) 1910) (311) 1912) (913) (914 3 5 5 7 7 Budgeted Income Statement 3 Sales 0 Cost of Goods Sold 1 Gross Profit 2 Selling Expenses & Admin. Expenses 9 Net Income 0 1 2 3 3 18 Cash Budget (10.01) ... in the nattern below. (Note Receivables and Stre AAC D 30 31 8 Cash Budget 32 33. Assume actual cash receipts and disbursements will follow the patter below (Note: Recevables and 34 Payables of 12/31/x1 will have a cash impact in 20x2) 41 42 1. 21.00% of sales for the year are made in November and December. Since our customers have 60 day terms 43 those funds will be collected be collected in January and February 14 2 83.00% of material purchases will be paid during the year, the remaining portion will be paid in Jurway or February 45 3 All other manufacturing and operating costs are paid for when incurred 52 4 The budgeted depreciation expense is equal to 0.6% of the fixed manufacturing, selling and administrative expenses. 53 5. Minimum Cash Balance needed for 20x2. $140,000 54 1 See The Light 55 Projected Cash Budget 56 For the Year Ending December 31, 20x2 Round dollars to two places SA 63 888 Beginning Cash Balance Cash Inflows Sales Collections Account Receivable (Sales last year not collected) Sales made and collected in 20x2 Cash Available 11002) (1000) 11004 65 66 67 74 75 76 77 78 85 86 87 88 005 Cash Outflows Purchases Accounts Payable (Purchases last year) Purchases made and paid for in 20x2 Other Manufacturing Costs Direct Labor Total Manufacturing Overhead A1 Alignment X Styles 14 3 G H K ABC D E Beginning Cash Balance Cash Inflows Sales Collections Account Receivable (Sales last year not collected) Sales made and collected in 20x2 Cash Available 11002) (10.03) (1004 10.05) Cash Outflows Purchases Accounts Payable (Purchases last year) Purchases made and paid for in 20x2 Other Manufacturing Costs Direct Labor Total Manufacturing Overhead Selling and Administrative Less: Depreciation Total Cash Outflows (1006) (1007) 1008) Budgeted Cash Balance before financing Needed Minimum Balance (10.09 Amount to be borrowed (if any) (1010) Budgeted Cash Balance B D Job Order Costing 15 16 17 18 19 20 30 To keep records of the actual cost of a special order job, a Job Order Cost System has been developed 31 Overhead is applied at the rate of 50% of the direct labor cost. 32 33 43 44 Job Order Costing Section 45 46 On January 1, 20x2. Division S began Job 2407 for the client, THE BIG CHILDREN STORE. The 47 job called for 4,000 customized lamps The following set of transactions occurred from 57 January 5 until the job was completed 58 59 60 BAR 61 71 72 73 74 75 85 36 B7 88 89 5-Jan Purchased 4.125 Lamp Kits $16.25 per kit 9-Jan 4, 175 sets of Lamp Kits were requisitioned 17-Jan Payroll of 600 Direct Labor Hours $9.45 per hour 30 Jan Payroll of 650 Direct Labor Hours $9 70 per hour 30-Jan 3.990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing Mont End Overneed Information Actual Variable Manufacturing Overhead $ 1.275.00 Actual Fixed Manufacturing Overhead $40.373 45 Actual Fbed Manufacturing Overhead $ 1.275.00 $40,373.45 7 8 9 20 11 Round to two places, S. Cost of Direct Material incurred in Manufacturing Job 2407 (1301) Cost of Direct Labor incurred in Manufacturing Job 2407 (1302) Cost of Manufacturing Overhead Applied to Job 2407 TUT (1303). Cost of manufacturing one lamp (1100 6 Standard Job Order Costing - 13 Variance Analysis 14 15 16 17 24 Special order lamps are manufactured in division S Because of the precise nature of the process a 25 standard cost system has been developed the following standards are used for the special orders 26 27 28 35 Standards 36 Lamp Kits $16000000 per lamp 37 Direct Labor 2.400000 per lamp (4 lump/1 30 Variable Overhead 0.250000 per lamp (lampu 39 ** Fixed Overhead 10.000000 perlamp 46 Total $20.650000 47 48 Fixed overhead is based on expected production of 4.000 customized lampe eth month 49 50 To keep records of the actual cost of a job, a Job Order Cost System has been developed Entries 57 are made to the Job Order System at actual cost overhead is applied based on actual labor hours) 58 while entries are made to the accounting system at standard Variance analysis is used to analyze the 59 differences 60 61 68 69 Job Order Costing Section 70 71 On January 1 20x2 Division S began Job 1101 for the Client THE BIG CHILDREN STORE The 72 job called for 4,000 customized lamps The following set of transactions occurred from 79 January 5 until the job was completed G $28.650000 8 9 ** Faced overhead is based on expected production of 4,008 customized lamps each month To keep records of the actual cost of a job, a Job Order Cost System has been developed Entries are made to the Job Order System at actual cost (overhead is applied based on actual labor hours) 3 while entries are made to the accounting system at standard. Varance analysis is used to analyze the differences Job Order Costing Section On January 1, 20x2. Division S began Job 1101 for the client, THE BIG CHILDREN STORE The job called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed 5 Jan Purchased 4,125 Lamp Kits @ 516 25 per kot 9 Jan 4, 175 sets of Lamp Kits were requisitioned 17-Jan Payroll of 600 Direct Labor Hours @ $9.45 per hour 30 Jan Payroll of 650 Direct Labor Hours @ $9.70 per hour 30 Jan 3,992 lamps were completed and shipped All materials requisitioned were used or scrapped Moath End Overhead Information Actual Variable Overhead Actual Fixed Overhead $ 1,275.00 $ 40.373.45 C 1 Dom Basile 25801 5. 5 How many Lamps were completed? 9 10 Note: Show favorable variances as negative numbers 11 Round dollars to two places, se 12 13 15 16. What was the total material price variance for the Lamp Kits purchased? (1501) 37 18 19 1 What was the material usage variance for Lamp Kits? (1502) 3 4 7 (15.03) What was the direct labor officiency variance ? (1504) What was the direct labor rate variance? 14 15 16 17 18 Present Value Tables (1601) 6 Note: Show favorable variances as negative numbers 7 8 11 12 13 14 15 18 What was the variable overhead efficiency vanance ? 19 20 21 22 25 What was the variable OH spending variance? 25 27 28 29 2 23 14 5 6 What is the fixed OH volume (denominator) variance? 115.02) (1503) 416.04 What is the forced OH spending variance? 14 15 16 17 10 10 16 Present Table B CD 6 Capital Decision Making 7 8 9 Big Al gives his worker's a one hour lunch and two teen minute breaks each day. He believes that a 13 cold soda machine would be appreciated by his workers, and an appreciated worker is a good worker 14 He has priced a machine at a national member only warehouse for $1,950. The machine should be 15 usable for 6 years, after which it would be inefficient, obsolete and would have to be disposed of at the 16 dump Big Al believes that 8 cans a day will be purchased. The plant is open five days a week. 50 17 weeks per year. A case of soda (24 cans) costs $5.52 and Big Al believes that a price of $ 60 per 21 can would win him good will 22 23 What is the estimated annual sales in cans of soda? 24 25 29 30 What is the contribution margin per can of soda? (rounded to two places S.28) 31 32 33 37 38 39 How many cans of soda must be sold each year to breakeven? (Round up to 200 places, os cans) 10 1 85 36 7 98 Annual incremental cash inflows from the soda machine rounded to two places, S. 19 3 (1701) (17.02) 1703) (1704) Value Table B D E Annual incremental cash inflows from the soda machine?(rounded to two places SE 01704 What is the payback period in years? (rounded to two places 3 years) 49 53 54 55 55 57 61 62 63 64 65 69 70 71 72 73 77 {17.05) If the time value of money is 12% per year what is the net present value? Use the tables on page 18 (1706) What is the internal rate of toturn Pick the closest interest rate from the tables on page 18 80 81 82 30 84 05 86 87 88 09 30 91 (1707) 8 2 3 Interest D E G Present Value of Annuity $1.00 in Arrears Periods Interest M N P. Pendis 20% Rate 30% 5109 51.5% 52.0% 525% 540 4 Rate 3 4 5 2884 3 808 6 25% 2 856 3762 7 30% 2.829 3./17 8 35% 2802 3.6/3 9 4.0% 2775 3630 10 4.5% 2.749 3.588 11 5.09% 2.723 3.546 12 5.5% 2698 3 505 13 6.0% 2673 3465 14 65% 2.648 3426 15 70% 2624 3.387 16 75% 2.601 3.349 17 80% 2.577 3.312 18 85% 2554 3.276 19 9.0% 2.531 3.240 20 9.5% 2.509 3 204 21 10.0% 2 487 3 170 22 10.5% 2.465 3.136 23 110% 2.444 3102 24 2423 3.070 25 12 0% 2.402 3.037 26 12.5% 2381 3006 27 13.0% 2.361 2974 28 13 5% 2341 2944 29 14.0% 2322 2.914 30 14 59 2884 31 15 096 2.855 32 1552 21264 2826 33 16096 2240 2798 34 16 % 2228 2770 17.09. 35 2210 2743 5 5 4.713 5.601 4,546 5 508 4580 5.417 4 515 5 329 4452 5242 4.390 5.15 4329 5076 4270 4.996 4.212 4.912 4.156 4 841 4 100 4.767 4.046 4.694 3.993 4623 3.941 4554 3.890 4486 3840 4420 3.791 4.355 3743 4.292 3.696 4231 3650 4.170 3.505 4 111 37561 4054 3.517 3.998 3475 3.943 3433 3809 3.392 3836 312 3784 3313 32734 3274 3635 3236 37636 3.199 37589 50% 4 154 1681 1573 1563 1.563 1542 1512 1623 1513 1.500 1494 1484 1475 1.456 1457 1.447 1439 1.430 3 1399 1:391 1.383 1375 1.360 53.0% 1360 535% 1352 1.45 545% 1231 1330 556% 1.323 1315 565% 1.306 570% 57.555 11294 58.0% 1207 1280 19.0 1273 595% 1266 600% 1260 60.55 1 253 610% 1247 615% 1210 12.05 1234 6239 1227 63 01 1221 1214 6403 64531 650% 6531 5 1.724 1711 1.630 1686 1674 1662 1650 163 1626 1,615 1.604 1592 1.581 1570 11460 1549 1539 1.528 G 1810 1795 1.781 1767 1753 1740 1.726 1713 1.700 1637 1674 162 1.649 1,637 1,625 1615 1602 1.590 1.579 1.567 1556 1545 1:54 1524 11 103 1,892 1482 1412 126 123 TWITT 1421 115% 1,412 1407 1395 1387 1970 1871 1508 12.90 1488 1478 1 468 1469 1449 1440 1231 1422 11 1204 2 302 2283 1208 1202 112 1190 152 1354 1 1:19 1231 12 ET Table 2 Mega Center 5 - %995 IM CO 15% F M M 670 R 19.5% 22589 6104 225% 1:51 12 1300 123 board Font AL 6 A D C 36 D E 2 192 2716 37 180X 3163 2174 3540 2690 30 18.5% 3127 3490 2157 39 3032 190% 2140 3453 2639 3058 40 3410 2123 2613 41 3.024 20.0% 3.367 2 106 2991 42 20.5% 3 125 2090 2564 2958 43 21.0% 3285 2074 2 540 2926 44 215% 3.245 2058 2517 2895 45 3.205 220% 2042 2494 2.864 3167 46 2027 2471 2833 3129 47 20% 2011 2443 2 303 3.092 40 23.5% 1.996 27226 2774 3056 49 24.0% 1.981 2404 2.745 3.000 50 2453 1.967 23.3 22/17 2.986 51 25.09% 1952 2362 2689 2951 52 265% 1.938 2341 2662 2918 53 26.0% 1923 2320 2635 2.885 54 265% 1.909 2 300 2609 2853 55 2703 1.896 27200 2583 56 275 1882 27250 2567 2790 57 28.0% 1860 2241 2532 2769 50 28.5% 1.855 2222 22:07 2729 59 29.09 1842 2 203 2003 2700 60 20.6% 1829 22785 2409 2671 61 300W 1816 2 166 2436 2600 62 305 1803 2140 2412 276159 63 310% 1791 2.130 2390 2560 64 3159 12779 22115 2107 2011 65 320N 1/60 2016 2345 264 66 125 1.154 2079 214 2.500 67 FOI 1742 2002 202 240 60 3351 1730 2015 12201 27450 69 SON 1710 2025 2200 2233 70 345 11/07 2017 71 30 1694 1997 222012 73 ST G H 1 56.0 K 1.14 1316 1 1443 1.170 1300 1386 1433 1.172 1301 675% 1378 1.166 1424 1293 53.6% 1069 1410 160 125% 1361 685% 1403 1155 12/9 135 1396 1145 1272 194 69.5% 1337 1.143 125 106 70 0% 1370 1.138 1258 1328 105% 136 1132 1251 1370 110% 1.27 1241 1362 7150 1.121 123 144 7209 1.11 1 297 1735 72355 1111 124 1203 1:27 7304 1105 1217 1.231 1395 73 1.100 1210 1274 1311 140 1095 1.204 1767 130) 745 1090 1198 1255 1295 750 TOS 1.191 122 1287 7535 1.079 1165 1.245 1229 75.0% 1.074 1 230 1272 76 59 1069 1231 1264 MONT 1.064 1/16 124 123 2735 1000 1160 1217 1249 VOS 1055 1514 1210 1 242 7053 1050 11146 1204 1.235 790% 1005 1103 15197 112227 79.5% 1.040 11372 1190 1220 BOTON 1036 1131 1184 121 6033 1011 11 10 010 TO 11 615 1022 1114 1165 110 20 10112 1100 62 101 1103 11 16721 BY 1000 1097 1004 023 104 1140 1714 TO TH 20 2265 18 P Value Table Cobed A $ - %9 and ml 350 F 1613 N O 2316 3507 16:30 39.09 6978 4070% LESS Fan A1 X 4 A C 71 D 1696 1937 12 3559 2220 1605 1981 2305 73 360% 2200 230 16 74 36.5% 2.181 21 1562 1951 75 37 0% 2162 1662 76 375% 2143 1641 1921 17 380 2124 2272 1206 78 38 3% 2106 2251 1620 1892 79 2015 2229 1609 1877 2070 80 395% 2209 1599 1863 2052 81 2180 2005 2168 82 407% 1.579 1836 2010 83 470% 2.140 1669 1822 2001 2.129 84 41.5% 1559 1.809 1.385 2 103 05 4205 1.549 1798 1969 2.091 85 42.6% 1.540 1.782 1953 2072 87 2009 1530 1.769 1.937 2054 08 435% 1.521 1757 1321 2006 89 44.0% 1.512 1.744 1.900 2018 90 24% 1502 1732 1.090 2.000 31 45.0% 1493 1.720 1076 1983 92 455% 1.707 1861 1906 93 460% 14475 1695 1816 1949 94 46.5 1467 1684 1832 1933 95 3709 1458 1612 1010 1.017 96 475% 14 1660 1004 1901 97 4.ON 1441 1619 3790 135 90 48.5 1432 1638 1776 1870 99 490% 1424 162 176 104 100 29.3% 1410 1610 1700 101 30.0 1407 11605 177 102 10 104 105 106 107 G 1 B5% 3 100% 102 BAON 1160 09 1001 16 MOS 134 1001 1178 1931 1076 1155 1535 1122 0986 1.147 1071 860% 1 116 0902 1.141 1055 065% 1061 BZON 1.10% 1128 0.974 11035 10 1123 09 105 TO ON 1117 ORA 1005 10 0161 1.00 102 890% 1105 67957 10 1077 1.099 6915% 095 15031 1072 00% 1090 02949 1026 100 903 007 09 1021 1.051 910% 100 090 1010 104 1076 915% 0937 1012 1050 1071 920% 0933 1002 1045 1055 5255 0.930 1000 1040 100 10% 096 09 1035 1054 935 OS22 099 1.000 1019 SONO 98 09 7625 1044 091 0500 100 1039 0911 6980 1015 1030 9558 07 0075 1010 ON HON DOU 0971 1000 10 365 0900 1001 1010 9704 02336 09 0996 101 973 0.893 09 11 980 OB 0954 090 11001 987 09 9909 0821 OING EXION 99300 02 100005 OY 00 of the chartse 100% 13 Present Valuable 2. 3 4 13 1 See The Light Projected Income Statement For the Period Ending December 31, 20x1 15 6 7 6 7 8 MON 750.000.00 $ 375000.00 Sales 25.000 lamps @ $4500 Cost of Goods Sold $30.00 Gross Profit Selling Expenses Fixed Variable (Commission per unit) $3.00 Administrative Expenses Fixed Variable $2.00 Total Selling and Administrative Expenses Net Pront 75,000.00 $90,000.00 IN 50,000.00 92.000.00 2 3 190.000.00 $ 185,000.00 1 See The Light Projected Balance Sheet As of December 31, 20x1 $ 34,710 00 67 500.00 Current Assets Cash Accounts Receivable Inventory 1 15 161 1. Present Value Tables I See The Light Projected Balance Sheet As of December 31, 201 534,710.00 67.500.00 66 67 68 69 78 70 30 81 82 91 92 03 94 95 104 105 106 107 Current Assets Cash Accounts Receivable Inventory Raw Material Lamp Kits Work in Process Finished Goods Total Current Assets 8.000.00 500 @ $16.00 0 3000 53000 9000000 5 200 21000 Foed Assets Equipment Accumulated Depreciation Total Foed Assets Total Assets $ 20,000.00 6 800.00 13.200.00 5213.410.00 35400000 554000.00 117 118 19 20 21 22 23 24 Current Liabilities Accounts Payable Total Liabilities Stockholder's Equity Common Stock Retained Earnings Total Stockholder's Equity Total Liabilities and Stockholders Equity $ 12.000.00 147 41000 159 410.00 $ 213 410 00 15 16 17 13 30 11 12 . 3 Fixed and Variable Cost Determinations Unit Cost Calculations 15 16 17 The projected cost of a lamp is calculated based upon the projected nose or decreases to 18 current costs. The present costs to manufacture one lampe 19 Lampkit $160000000 per lamp 32 Direct Labor 2.000000D por lamp (4 lamput 33 Variable Overhead 2.0000000 per lamp 23 Food Overhead 10 0000000 per lamp based on normal capacity of 25.000 anos) 44 45 Cost per lamp 330.0000000 per lamp 45 47 Expected increases for 2012 57 When calculating projected increases round to TWO (50.00) decimal places 5B 59 1. Material Costs are expected to increase by 3.50% 60 2. Labor Costs are expected to increase by 4 50% 71 72 Variable Overhead is expected to increase by 250% 73 74 4 Foxed Overhead is expected to increase to 5270,000 75 85 5 Fored Administrative expenses are expected to increase to $60,000 86 87 12 13 10 3 7 5 2 Tate 15 16 6 Variable selling expenses measured on a per lamp basis) expected to increase by 6509 13 58 culating projected increases found to TWO (50.00) decimal places 1. Material Costs are expected to increase by 3.50% 2 Labor Costs are expected to increase by 4.50% 3. Variable Overhead is expected to increase by 2.50% 59 60 61 71 12 73 74 4. Foxed Overhead is expected to increase to $270,000 75 85 5. Fixed Administrative expenses are expected to increase to 560,000 86 87 6. Variable selling expenses (measured on a per lamp basis) are expected to increase 89 by 6.50% 89 99 7. Fixed selling expenses are expected to be $33.000 in 2002 100 101 8. Variable administrative expenses (measured a per lamp basis) are expected to 102 increase by 2.00% 103 113 on the following schedule develop the following figures 114 1. 20x2 Projected Variable Manufacturing Unit Cost of a lamp 115 116 2. 20x2 Projected Variable Unit Cost per lamp 117 127 3. 20x2 Projected Fixed Costs. 128 129 12 14 4 3 5 9 0 11 15 10 16 17 7 . Ready e O Type here to search f 1 5 I See The Inc Schedule of Projected Costs 13 14 15 Variable Manufacturing unit cost 20x Cost Projected Perceel Increase 2012 Cost Rounded to 2 Decimal Places :) 14022 mi 16 17 Lamp kit 24 Labor 25 Variable Overhead 25 27 Projected Variable Manufacturing Cost Per Unit 20 35 36 37 Total Variable Coster Unit 14.041 20x1 Cost Projected Percent Increase 2012 Coat Rounded to 2 Decimal Places 30 39 Variable Selling 46 Variable Administrative 47 Projected Vanable Manufacturing Unit Cost 1405 1406 1404 40 50 Projected Total Variable Cost Per Unit 1407 16 19 10 Clipboard 2 Wwe EEE Contes Font 5 - % 25 36 37 Total Vanable Coster Unit 2041 Cost Projeded Percent Increase 2012 Cost Rounded 2 Decimal Places 14051 1405 1404 38 39 Variable Selling 46 Variable Administrative 47 Projected Variable Manufacturing Unit Cost 48 49 50 Projected Total Variable Cost Per Unit 57 58 59 60 Schedule of Fixed Costs 1407 20x1 Cost 2012 Cost Projeded Percent Increase lamps@._) 61 68 Fixed Overhead 59 (normal capacity of 0 Fixed Selling "1 Fixed Administrative 2 Projected Total Fired Costs 1405 14101 14.11 5.% and 3 D 7 9 10 11 12 Cost Volume Relationships - Profit Planning Alis shout to begin won the Indget for 2012 and they have all your based on the towing us Note Reber, that we will part of a therefore to find theme of you have to up to the womentario, to find the required sales in der number of uits and the ugly by the sing price perut For 2010 the price per amp wil 545.00. Wiste procedcord con marginate for each od 151 17 19 21 22 23 501 25 27 28 Contribution Margin perunt (Round to two places 52) 29 30 Contribution Margin Ratio (Round to four places is two of those places 31 33 34.2 For 20x2 the selling price per la webe 545.00. The desired to in 2012 i 200.000 W 36 wou sa nutshebben 2 torch the profour? 37 39 40 41 42 45 47 Breakevens in una novela un potended 5093 342 For 20x2 the selling price per lamp will be 345 00 The desired recome in 2002 is $200.000 What 35 wouksesin units have to be in 202 to reach pogoa 15 37 39 40 41 42 43 45 46 47 Breakeven sales in uns since we canner el patio duplo there 40 49 51 59 633 For 20x2 the selling price per lamp will be $45.00 of the feed cost increase by 545,000 how many 54 must be sold to breakeven? 55 57 50 59 60 31 52 33 14 5 1504 Breakeven sales in units (Since ve cannot sel put of a unit round up to the neturi needed 5801 3 44 For 2012 the selling price per lamp will be $45.00. If the variable cost increase by $450 a unit how many lamps 5 must be sold to breakeven? 6 11 12 13 14 15 18 19 20 21 2 575 6 7 Breakeven sales in units (Since we cannot sell part of a unit round up to the needed 16.01) For 20x2 the selling price per lamp will be $45.00 If the variable cost decreased by $450 a unit how many lamps must be sold to breakeven? Breakeven sales in units (Since we cannot sell part of a unit round up to the next uniti del (500 for 20x2 the selling price per lamp is increased to $49.50 a unit how many tamps must be sold to breakeven? 14 13 15 16 17 9 10 11 B for 202 the selling price per lamp is increased to $49.50 a unit how many lamps must be sold to breakeven? Breakeven sales in units (Since we cannot sell part of a unit round up to the next und needed 605) 36 3916 40 41 42 43 46 47 48 49 50 53 54 55 56 7 57 60 61 62 63 64 67 68 69 70 71 72 73 74 75 If for 20x2 the selling price per lamp is decreased to $10.50 a unit how many lamps must be sold a to breakeven? (604 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unteeded PART 3 Budgets 5 15 7 Din N has decided to develop its budget used upon proces 41.000 06.00 per lamp 13. The company has requested to you prepwe a master budget for the yw. This budget is to be used 14 for planning and control of operations and should be composed of 10 1 Production Budget 17 21 2 Material Budget 22 21 3 Direct Labor Budget 24 25 4 Factory Overhead Budget 29 30 5 Selling and Administrative Budget 31 32 8. Cost of Goods Sold Budget 33 37 7. Budgeted Income Statement 38 39 8. Cash Budget 40 41 Notes for Budgeting 45 48 11 13 14 15 16 17 10 STE courty B 32 6. Cost of Goods Sold Budget 33 37 7 Budgeted Income Statement 39 39 8 Cash Budget 40 41 Notes for Budgeting 45 46 47 The company wants to maintain the same number of units in the beginning and ending inventories of 48 work in process, and electrical parts while increasing the inventory of Lamps to 650 pieces and 49 decreasing the finished goods by 20% 53 54 Complete the following budgets 55 56 1 Production Budget 57 61 Planned Sales 62 Desired Ending Inventory of Finished Goods 63 Total Needed 04 Less Beginning Inventory 65 69 Total Production 70 71 72 73 77 78 79 700 17 18 1 11 15 10 13 10 4 Dom Bane 25801 2 Materials Budget Lamp Kirs Needed for Production Desired Ending Inventory Total Needed Less: Beginning Inventory Total Purchases Cost per piece Cost of Purchases (Round to two places, S.) (801) (802) (803) (804 (805) (809 3 Direct Labor Budget Labor Cost Per Lamp Production Total Labor Cost (Round to two places, SW.) (0.07) (8087 4 Factory Overhead Budget Variable Factory Overhead Variable Factory Overhead Cost Per Unit Number of Units to be produced Total Variable Factory Overhead (Round to two places, SA Fixed Factory Overhead Total Factory Overhead (Round to two places, Sw) (109 (810) (011 13 17 13 - Cheboard Mery Center - Anment $ - % 29 Fone CO A1 X IA B D E 4 actory Owewhead Budget 7 Overhead Allocation rate based on 8 1. Number of Units 3 Total Factory Overhead/Number of Units 10 (Round to two places, SW.00) 1 7 5 Cost of making one ni next year Cost of one Lampor Labor Cost Per Lamp Factory overhead per unit Total cost of one unit (Round to two places. S#8) 1:01 (302) 903 6 Selling and Admin Budget 1904 Fixed Selling Variable Selling (Round to two places, $88) Fixed Administrative Vanable Administrative (Round to two places, $ ) Total Selling and Administrative (Round to two places. S.) {05 1966) Roond dollars to places 5 (30) Goods 11 Sold Budget Beginning inventory. Finished Goods Production Costs Malena Lamp Kits Beginning Inventory 0 D E 41 6 Selling and Admin Budget 48 19 50 51 7 8 Fixed Selling Variable Selling (Round to two places, Sow) Fixed Administrative Variable Administrative (Round to two places, Sw) Total Selling and Administrative (Round to two places, st) 19.05) (906) 7 9 Round dollars to two places, so 19.07) 1 SOLA Goods. Sold Budget Beginning Inventory, Finished Goods Production Costs: Materials: Lamp Kits Beginning Inventory Purchased Available for Use Ending Inventory of Lamp Kits Lamp Kits Used In Production (9.08) Total Materials Labor Overhead Cost of Goods Available Less Ending Inventory, Finished Goods Cost of Goods Sold (909) 1910) (311) 1912) (913) (914 3 5 5 7 7 Budgeted Income Statement 3 Sales 0 Cost of Goods Sold 1 Gross Profit 2 Selling Expenses & Admin. Expenses 9 Net Income 0 1 2 3 3 18 Cash Budget (10.01) ... in the nattern below. (Note Receivables and Stre AAC D 30 31 8 Cash Budget 32 33. Assume actual cash receipts and disbursements will follow the patter below (Note: Recevables and 34 Payables of 12/31/x1 will have a cash impact in 20x2) 41 42 1. 21.00% of sales for the year are made in November and December. Since our customers have 60 day terms 43 those funds will be collected be collected in January and February 14 2 83.00% of material purchases will be paid during the year, the remaining portion will be paid in Jurway or February 45 3 All other manufacturing and operating costs are paid for when incurred 52 4 The budgeted depreciation expense is equal to 0.6% of the fixed manufacturing, selling and administrative expenses. 53 5. Minimum Cash Balance needed for 20x2. $140,000 54 1 See The Light 55 Projected Cash Budget 56 For the Year Ending December 31, 20x2 Round dollars to two places SA 63 888 Beginning Cash Balance Cash Inflows Sales Collections Account Receivable (Sales last year not collected) Sales made and collected in 20x2 Cash Available 11002) (1000) 11004 65 66 67 74 75 76 77 78 85 86 87 88 005 Cash Outflows Purchases Accounts Payable (Purchases last year) Purchases made and paid for in 20x2 Other Manufacturing Costs Direct Labor Total Manufacturing Overhead A1 Alignment X Styles 14 3 G H K ABC D E Beginning Cash Balance Cash Inflows Sales Collections Account Receivable (Sales last year not collected) Sales made and collected in 20x2 Cash Available 11002) (10.03) (1004 10.05) Cash Outflows Purchases Accounts Payable (Purchases last year) Purchases made and paid for in 20x2 Other Manufacturing Costs Direct Labor Total Manufacturing Overhead Selling and Administrative Less: Depreciation Total Cash Outflows (1006) (1007) 1008) Budgeted Cash Balance before financing Needed Minimum Balance (10.09 Amount to be borrowed (if any) (1010) Budgeted Cash Balance B D Job Order Costing 15 16 17 18 19 20 30 To keep records of the actual cost of a special order job, a Job Order Cost System has been developed 31 Overhead is applied at the rate of 50% of the direct labor cost. 32 33 43 44 Job Order Costing Section 45 46 On January 1, 20x2. Division S began Job 2407 for the client, THE BIG CHILDREN STORE. The 47 job called for 4,000 customized lamps The following set of transactions occurred from 57 January 5 until the job was completed 58 59 60 BAR 61 71 72 73 74 75 85 36 B7 88 89 5-Jan Purchased 4.125 Lamp Kits $16.25 per kit 9-Jan 4, 175 sets of Lamp Kits were requisitioned 17-Jan Payroll of 600 Direct Labor Hours $9.45 per hour 30 Jan Payroll of 650 Direct Labor Hours $9 70 per hour 30-Jan 3.990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing Mont End Overneed Information Actual Variable Manufacturing Overhead $ 1.275.00 Actual Fixed Manufacturing Overhead $40.373 45 Actual Fbed Manufacturing Overhead $ 1.275.00 $40,373.45 7 8 9 20 11 Round to two places, S. Cost of Direct Material incurred in Manufacturing Job 2407 (1301) Cost of Direct Labor incurred in Manufacturing Job 2407 (1302) Cost of Manufacturing Overhead Applied to Job 2407 TUT (1303). Cost of manufacturing one lamp (1100 6 Standard Job Order Costing - 13 Variance Analysis 14 15 16 17 24 Special order lamps are manufactured in division S Because of the precise nature of the process a 25 standard cost system has been developed the following standards are used for the special orders 26 27 28 35 Standards 36 Lamp Kits $16000000 per lamp 37 Direct Labor 2.400000 per lamp (4 lump/1 30 Variable Overhead 0.250000 per lamp (lampu 39 ** Fixed Overhead 10.000000 perlamp 46 Total $20.650000 47 48 Fixed overhead is based on expected production of 4.000 customized lampe eth month 49 50 To keep records of the actual cost of a job, a Job Order Cost System has been developed Entries 57 are made to the Job Order System at actual cost overhead is applied based on actual labor hours) 58 while entries are made to the accounting system at standard Variance analysis is used to analyze the 59 differences 60 61 68 69 Job Order Costing Section 70 71 On January 1 20x2 Division S began Job 1101 for the Client THE BIG CHILDREN STORE The 72 job called for 4,000 customized lamps The following set of transactions occurred from 79 January 5 until the job was completed G $28.650000 8 9 ** Faced overhead is based on expected production of 4,008 customized lamps each month To keep records of the actual cost of a job, a Job Order Cost System has been developed Entries are made to the Job Order System at actual cost (overhead is applied based on actual labor hours) 3 while entries are made to the accounting system at standard. Varance analysis is used to analyze the differences Job Order Costing Section On January 1, 20x2. Division S began Job 1101 for the client, THE BIG CHILDREN STORE The job called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed 5 Jan Purchased 4,125 Lamp Kits @ 516 25 per kot 9 Jan 4, 175 sets of Lamp Kits were requisitioned 17-Jan Payroll of 600 Direct Labor Hours @ $9.45 per hour 30 Jan Payroll of 650 Direct Labor Hours @ $9.70 per hour 30 Jan 3,992 lamps were completed and shipped All materials requisitioned were used or scrapped Moath End Overhead Information Actual Variable Overhead Actual Fixed Overhead $ 1,275.00 $ 40.373.45 C 1 Dom Basile 25801 5. 5 How many Lamps were completed? 9 10 Note: Show favorable variances as negative numbers 11 Round dollars to two places, se 12 13 15 16. What was the total material price variance for the Lamp Kits purchased? (1501) 37 18 19 1 What was the material usage variance for Lamp Kits? (1502) 3 4 7 (15.03) What was the direct labor officiency variance ? (1504) What was the direct labor rate variance? 14 15 16 17 18 Present Value Tables (1601) 6 Note: Show favorable variances as negative numbers 7 8 11 12 13 14 15 18 What was the variable overhead efficiency vanance ? 19 20 21 22 25 What was the variable OH spending variance? 25 27 28 29 2 23 14 5 6 What is the fixed OH volume (denominator) variance? 115.02) (1503) 416.04 What is the forced OH spending variance? 14 15 16 17 10 10 16 Present Table B CD 6 Capital Decision Making 7 8 9 Big Al gives his worker's a one hour lunch and two teen minute breaks each day. He believes that a 13 cold soda machine would be appreciated by his workers, and an appreciated worker is a good worker 14 He has priced a machine at a national member only warehouse for $1,950. The machine should be 15 usable for 6 years, after which it would be inefficient, obsolete and would have to be disposed of at the 16 dump Big Al believes that 8 cans a day will be purchased. The plant is open five days a week. 50 17 weeks per year. A case of soda (24 cans) costs $5.52 and Big Al believes that a price of $ 60 per 21 can would win him good will 22 23 What is the estimated annual sales in cans of soda? 24 25 29 30 What is the contribution margin per can of soda? (rounded to two places S.28) 31 32 33 37 38 39 How many cans of soda must be sold each year to breakeven? (Round up to 200 places, os cans) 10 1 85 36 7 98 Annual incremental cash inflows from the soda machine rounded to two places, S. 19 3 (1701) (17.02) 1703) (1704) Value Table B D E Annual incremental cash inflows from the soda machine?(rounded to two places SE 01704 What is the payback period in years? (rounded to two places 3 years) 49 53 54 55 55 57 61 62 63 64 65 69 70 71 72 73 77 {17.05) If the time value of money is 12% per year what is the net present value? Use the tables on page 18 (1706) What is the internal rate of toturn Pick the closest interest rate from the tables on page 18 80 81 82 30 84 05 86 87 88 09 30 91 (1707) 8 2 3 Interest D E G Present Value of Annuity $1.00 in Arrears Periods Interest M N P. Pendis 20% Rate 30% 5109 51.5% 52.0% 525% 540 4 Rate 3 4 5 2884 3 808 6 25% 2 856 3762 7 30% 2.829 3./17 8 35% 2802 3.6/3 9 4.0% 2775 3630 10 4.5% 2.749 3.588 11 5.09% 2.723 3.546 12 5.5% 2698 3 505 13 6.0% 2673 3465 14 65% 2.648 3426 15 70% 2624 3.387 16 75% 2.601 3.349 17 80% 2.577 3.312 18 85% 2554 3.276 19 9.0% 2.531 3.240 20 9.5% 2.509 3 204 21 10.0% 2 487 3 170 22 10.5% 2.465 3.136 23 110% 2.444 3102 24 2423 3.070 25 12 0% 2.402 3.037 26 12.5% 2381 3006 27 13.0% 2.361 2974 28 13 5% 2341 2944 29 14.0% 2322 2.914 30 14 59 2884 31 15 096 2.855 32 1552 21264 2826 33 16096 2240 2798 34 16 % 2228 2770 17.09. 35 2210 2743 5 5 4.713 5.601 4,546 5 508 4580 5.417 4 515 5 329 4452 5242 4.390 5.15 4329 5076 4270 4.996 4.212 4.912 4.156 4 841 4 100 4.767 4.046 4.694 3.993 4623 3.941 4554 3.890 4486 3840 4420 3.791 4.355 3743 4.292 3.696 4231 3650 4.170 3.505 4 111 37561 4054 3.517 3.998 3475 3.943 3433 3809 3.392 3836 312 3784 3313 32734 3274 3635 3236 37636 3.199 37589 50% 4 154 1681 1573 1563 1.563 1542 1512 1623 1513 1.500 1494 1484 1475 1.456 1457 1.447 1439 1.430 3 1399 1:391 1.383 1375 1.360 53.0% 1360 535% 1352 1.45 545% 1231 1330 556% 1.323 1315 565% 1.306 570% 57.555 11294 58.0% 1207 1280 19.0 1273 595% 1266 600% 1260 60.55 1 253 610% 1247 615% 1210 12.05 1234 6239 1227 63 01 1221 1214 6403 64531 650% 6531 5 1.724 1711 1.630 1686 1674 1662 1650 163 1626 1,615 1.604 1592 1.581 1570 11460 1549 1539 1.528 G 1810 1795 1.781 1767 1753 1740 1.726 1713 1.700 1637 1674 162 1.649 1,637 1,625 1615 1602 1.590 1.579 1.567 1556 1545 1:54 1524 11 103 1,892 1482 1412 126 123 TWITT 1421 115% 1,412 1407 1395 1387 1970 1871 1508 12.90 1488 1478 1 468 1469 1449 1440 1231 1422 11 1204 2 302 2283 1208 1202 112 1190 152 1354 1 1:19 1231 12 ET Table 2 Mega Center 5 - %995 IM CO 15% F M M 670 R 19.5% 22589 6104 225% 1:51 12 1300 123 board Font AL 6 A D C 36 D E 2 192 2716 37 180X 3163 2174 3540 2690 30 18.5% 3127 3490 2157 39 3032 190% 2140 3453 2639 3058 40 3410 2123 2613 41 3.024 20.0% 3.367 2 106 2991 42 20.5% 3 125 2090 2564 2958 43 21.0% 3285 2074 2 540 2926 44 215% 3.245 2058 2517 2895 45 3.205 220% 2042 2494 2.864 3167 46 2027 2471 2833 3129 47 20% 2011 2443 2 303 3.092 40 23.5% 1.996 27226 2774 3056 49 24.0% 1.981 2404 2.745 3.000 50 2453 1.967 23.3 22/17 2.986 51 25.09% 1952 2362 2689 2951 52 265% 1.938 2341 2662 2918 53 26.0% 1923 2320 2635 2.885 54 265% 1.909 2 300 2609 2853 55 2703 1.896 27200 2583 56 275 1882 27250 2567 2790 57 28.0% 1860 2241 2532 2769 50 28.5% 1.855 2222 22:07 2729 59 29.09 1842 2 203 2003 2700 60 20.6% 1829 22785 2409 2671 61 300W 1816 2 166 2436 2600 62 305 1803 2140 2412 276159 63 310% 1791 2.130 2390 2560 64 3159 12779 22115 2107 2011 65 320N 1/60 2016 2345 264 66 125 1.154 2079 214 2.500 67 FOI 1742 2002 202 240 60 3351 1730 2015 12201 27450 69 SON 1710 2025 2200 2233 70 345 11/07 2017 71 30 1694 1997 222012 73 ST G H 1 56.0 K 1.14 1316 1 1443 1.170 1300 1386 1433 1.172 1301 675% 1378 1.166 1424 1293 53.6% 1069 1410 160 125% 1361 685% 1403 1155 12/9 135 1396 1145 1272 194 69.5% 1337 1.143 125 106 70 0% 1370 1.138 1258 1328 105% 136 1132 1251 1370 110% 1.27 1241 1362 7150 1.121 123 144 7209 1.11 1 297 1735 72355 1111 124 1203 1:27 7304 1105 1217 1.231 1395 73 1.100 1210 1274 1311 140 1095 1.204 1767 130) 745 1090 1198 1255 1295 750 TOS 1.191 122 1287 7535 1.079 1165 1.245 1229 75.0% 1.074 1 230 1272 76 59 1069 1231 1264 MONT 1.064 1/16 124 123 2735 1000 1160 1217 1249 VOS 1055 1514 1210 1 242 7053 1050 11146 1204 1.235 790% 1005 1103 15197 112227 79.5% 1.040 11372 1190 1220 BOTON 1036 1131 1184 121 6033 1011 11 10 010 TO 11 615 1022 1114 1165 110 20 10112 1100 62 101 1103 11 16721 BY 1000 1097 1004 023 104 1140 1714 TO TH 20 2265 18 P Value Table Cobed A $ - %9 and ml 350 F 1613 N O 2316 3507 16:30 39.09 6978 4070% LESS Fan A1 X 4 A C 71 D 1696 1937 12 3559 2220 1605 1981 2305 73 360% 2200 230 16 74 36.5% 2.181 21 1562 1951 75 37 0% 2162 1662 76 375% 2143 1641 1921 17 380 2124 2272 1206 78 38 3% 2106 2251 1620 1892 79 2015 2229 1609 1877 2070 80 395% 2209 1599 1863 2052 81 2180 2005 2168 82 407% 1.579 1836 2010 83 470% 2.140 1669 1822 2001 2.129 84 41.5% 1559 1.809 1.385 2 103 05 4205 1.549 1798 1969 2.091 85 42.6% 1.540 1.782 1953 2072 87 2009 1530 1.769 1.937 2054 08 435% 1.521 1757 1321 2006 89 44.0% 1.512 1.744 1.900 2018 90 24% 1502 1732 1.090 2.000 31 45.0% 1493 1.720 1076 1983 92 455% 1.707 1861 1906 93 460% 14475 1695 1816 1949 94 46.5 1467 1684 1832 1933 95 3709 1458 1612 1010 1.017 96 475% 14 1660 1004 1901 97 4.ON 1441 1619 3790 135 90 48.5 1432 1638 1776 1870 99 490% 1424 162 176 104 100 29.3% 1410 1610 1700 101 30.0 1407 11605 177 102 10 104 105 106 107 G 1 B5% 3 100% 102 BAON 1160 09 1001 16 MOS 134 1001 1178 1931 1076 1155 1535 1122 0986 1.147 1071 860% 1 116 0902 1.141 1055 065% 1061 BZON 1.10% 1128 0.974 11035 10 1123 09 105 TO ON 1117 ORA 1005 10 0161 1.00 102 890% 1105 67957 10 1077 1.099 6915% 095 15031 1072 00% 1090 02949 1026 100 903 007 09 1021 1.051 910% 100 090 1010 104 1076 915% 0937 1012 1050 1071 920% 0933 1002 1045 1055 5255 0.930 1000 1040 100 10% 096 09 1035 1054 935 OS22 099 1.000 1019 SONO 98 09 7625 1044 091 0500 100 1039 0911 6980 1015 1030 9558 07 0075 1010 ON HON DOU 0971 1000 10 365 0900 1001 1010 9704 02336 09 0996 101 973 0.893 09 11 980 OB 0954 090 11001 987 09 9909 0821 OING EXION 99300 02 100005 OY 00 of the chartse 100% 13 Present Valuable
