36,011 is the wrong answer.

PV Table:

The Taylor Company Limited reported a cost of goods sold of $718,040 last year, when 23,200 units were produced and sold. The cost of goods sold was 36% materials, 40% direct labour, and 24% overhead. The company is considering the purchase of a machine costing $191,400, with an expected useful life of five years and a salvage value at that time of $29,000. The machine would have a maximum capacity of 34,800 units per year and is expected to reduce direct labour costs by 30%; however, it would require an additional supervisor at a cost of $52,200 per year. The machine would be depreciated over the five years using the straight-line method. Production and sales for the next five years are expected to be as follows: Year 2020 2021 2022 2023 2024 Production and Sales 23,200 units 23,200 units 25,520 units 25,520 units 25,520 units Click here to view PV table. (a) Your answer is partially correct. Determine whether the company should purchase the machine if the company has a minimum desired rate of return of 12%. (If the net present value is negative, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). For calculation purposes, use 5 decimal places as displayed in the factor table provided, e.g. 1.25124 and final answer to 0 decimal places, e.g. 5,275.) Click here to view PV table. Net present value $ 36,011 The company should not purchase the equipment. TABLE 1 Future Value of 1 (Future Value of a Single Sum) 2.5% FVFni = (1 + i)" (n) Periods 2% 3% 4% 5% 6% 8% 9% 10% 11% 12% 15% 1 1.02000 1.02500 1.03000 1.04000 1.05000 1.06000 1.08000 1.09000 1.10000 1.11000 1.12000 1.15000 2 1.04040 1.05063 1.06090 1.08160 1.10250 1.12360 1.16640 1.18810 1.21000 1.23210 1.25440 1.32250 3 1.06121 1.07689 1.09273 1.12486 1.15763 1.19102 1.25971 1.29503 1.33100 1.36763 1.40493 1.52088 4 1.08243 1.10381 1.12551 1.16986 1.21551 1.26248 1.36049 1.41158 1.46410 1.51807 1.57352 1.74901 5 1.10408 1.13141 1.15927 1.21665 1.27628 1.33823 1.46933 1.53862 1.61051 1.68506 1.76234 2.01136 6 1.12616 1.15969 1.19405 1.26532 1.34010 1.41852 1.58687 1.67710 1.77156 1.87041 1.97382 2.31306 7 1.14869 1.18869 1.22987 1.31593 1.40710 1.50363 1.71382 1.82804 1.94872 2.07616 2.21068 2.66002 8 1.17166 1.21840 1.26677 1.36857 1.47746 1.59385 1.85093 1.99256 2.14359 2.30454 2.47596 3.05902 9 1.19509 1.24886 1.30477 1.42331 1.55133 1.68948 1.99900 2.17189 2.35795 2.55803 2.77308 3.51788 10 1.21899 1.28008 1.34392 1.48024 1.62889 1.79085 2.15892 2.36736 2.59374 2.83942 3.10585 4.04556 11 1.24337 1.31209 1.38423 1.53945 1.71034 1.89830 2.33164 2.58043 2.85312 3.15176 3.47855 4.65239 12 1.26824 1.34489 42576 1.60103 1.79586 2.01220 2.51817 2.81267 3.13843 3.49845 3.89598 5.35025 13 1.29361 1.37851 1.46853 1.66507 1.88565 2.13293 2.71962 3.06581 3.45227 3.88328 4.36349 6.15279 14 1.31948 1.41297 1.51259 1.73168 1.97993 2.26090 2.93719 3.34173 3.79750 4.31044 4.88711 7.07571 15 1.34587 1.44830 1.55797 1.80094 2.07893 2.39656 3.17217 3.64248 4.17725 4.78459 5.47357 8.13706 16 1.37279 1.48451 1.60471 1.87298 2.18287 2.54035 3.42594 3.97031 4.59497 5.31089 6.13039 9.35762 17 1.40024 1.52162 1.65285 1.94790 2.29202 2.69277 3.70002 4.32763 5.05447 5.89509 6.86604 10.76126 18 1.42825 1.55966 1.70243 2.02582 2.40662 2.85434 3.99602 4.71712 5.55992 6.54355 7.68997 12.37545 19 1.45681 1.59865 1.75351 2.10685 2.52695 3.02560 4.31570 5.14166 6.11591 7.26334 8.61276 14.23177 20 1.48595 1.63862 1.80611 2.19112 2.65330 3.20714 4.66096 5.60441 6.72750 8.06231 9.64629 16.36654 21 1.51567 1.67958 1.86029 2.27877 2.78596 3.39956 5.03383 6.10881 7.40025 8.94917 10.80385 18.82152 22 1.54598 1.72157 1.91610 2.36992 2.92526 3.60354 5.43654 6.65860 8.14028 9.93357 12.10031 21.64475 23 1.57690 1.76461 1.97359 2.46472 3.07152 3.81975 5.87146 7.25787 8.95430 11.02627 13.55235 24.89146 24 1.60844 1.80873 2.03279 2.56330 3.22510 4.04893 6.34118 7.91108 9.84973 12.23916 15.17863 28.62518 25 1.64061 1.85394 2.09378 2.66584 3.38635 4.29187 6.84847 8.62308 10.83471 13.58546 17.00006 32.91895 26 1.67342 1.90029 2.15659 2.77247 3.55567 4.54938 7.39635 9.39916 11.91818 15.07986 19.04007 37.85680 27 1.70689 1.94780 2.22129 2.88337 3.73346 4.82235 7.98806 10.24508 13.10999 16.73865 21.32488 43.53532 28 1.74102 1.99650 2.28793 2.99870 3.92013 5.11169 8.62711 11.16714 14.42099 18.57990 23.88387 50.06561 29 1.77584 2.04641 2.35657 3.11865 4.11614 5.41839 9.31727 12.17218 15.86309 20.62369 26.74993 57.57545 30 1.81136 2.09757 2.42726 3.24340 4.32194 5.74349 10.06266 13.26768 17.44940 22.89230 29.95992 66.21177 31 1.84759 2.15001 2.50008 3.37313 4.53804 6.08810 10.86767 14.46177 19.19434 25.41045 33.55511 76.14354 32 1.88454 2.20376 2.57508 3.50806 4.76494 6.45339 11.73708 15.76333 21.11378 28.20560 37.58173 87.56507 33 1.92223 2.25885 2.65234 3.64838 5.00319 6.84059 12.67605 17.18203 23.22515 31.30821 42.09153 100.69983 34 1.96068 2.31532 2.73191 3.79432 5.25335 7.25103 13.69013 18.72841 25.54767 34.75212 47.14252 115.80480 35 1.99989 2.37321 2.81386 3.94609 5.51602 7.68609 14.78534 20.41397 28.10244 38.57485 52.79962 133.17552 36 2.03989 2.43254 2.89828 4.10393 5.79182 8.14725 15.96817 22.25123 30.91268 42.81808 59.13557 153.15185 37 2.08069 2.49335 2.98523 4.26809 6.08141 8.63609 17.24563 24.25384 34.00395 47.52807 66.23184 176.12463 38 2.12230 2.55568 3.07478 4.43881 6.38548 9.15425 18.62528 26.43668 37.40434 52.75616 74.17966 202.54332 39 2.16474 2.61957 3.16703 4.61637 6.70475 9.70351 20.11530 28.81598 41.14479 58.55934 83.08122 232.92482 40 2.20804 2.68506 3.26204 4.80102 7.03999 10.28572 21.72452 31.40942 45.25926 65.00087 93.05097 267.86355 TABLE 2 TABLE 2 Present Value of 1 (Present Value of a Single Sum) PVFri = = (1 + i)" (1+i)" (n) Periods 2% 2.5% 3% 4% 5% 6% 8% 9% 10% 11% 12% 15% 1 0.98039 0.97561 0.97087 0.96154 0.95238 0.94340 0.92593 0.91743 0.90909 0.90090 0.89286 0.86957 2 0.96117 0.95181 0.94260 0.92456 0.90703 0.89000 0.85734 0.84168 0.82645 0.81162 0.79719 0.75614 3 0.94232 0.92860 0.91514 0.88900 0.86384 0.83962 0.79383 0.77218 0.75132 0.73119 0.71178 0.65752 4 0.92385 0.90595 0.88849 0.85480 0.82270 0.79209 0.73503 0.70843 0.68301 0.65873 0.63552 0.57175 5 0.90573 0.88385 0.86261 0.82193 0.78353 0.74726 0.68058 0.64993 0.62092 0.59345 0.56743 0.49719 6 0.88797 0.86230 0.83748 0.79031 0.74622 0.70496 0.63017 0.59627 0.56447 0.53464 0.50663 0.43233 7 0.87056 0.84127 0.81309 0.75992 0.71068 0.66506 0.58349 0.54703 0.51316 0.48166 0.45235 0.37594 8 0.85349 0.82075 0.78941 0.73069 0.67684 0.62741 0.54027 0.50187 0.46651 0.43393 0.40388 0.32690 9 0.83676 0.80073 0.76642 0.70259 0.64461 0.59190 0.50025 0.46043 0.42410 0.39092 0.36061 0.28426 10 0.82035 0.78120 0.74409 0.67556 0.61391 0.55839 0.46319 0.42241 0.38554 0.35218 0.32197 0.24718 11 0.80426 0.76214 0.72242 0.64958 0.58468 0.52679 0.42888 0.38753 0.35049 0.31728 0.28748 0.21494 12 0.78849 0.74356 0.70138 0.62460 0.55684 0.49697 0.39711 0.35554 0.31863 0.28584 0.25668 0.18691 13 0.77303 0.72542 0.68095 0.60057 0.53032 0.46884 0.36770 0.32618 0.28966 0.25751 0.22917 0.16253 14 0.75788 0.70773 0.66112 0.57748 0.50507 0.44230 0.34046 0.29925 0.26333 0.23199 0.20462 0.14133 15 0.74301 0.69047 0.64186 0.55526 0.48102 0.41727 0.31524 0.27454 0.23939 0.20900 0.18270 0.12289 16 0.72845 0.67362 0.62317 0.53391 0.45811 0.39365 0.29189 0.25187 0.21763 0.18829 0.16312 0.10687 17 0.71416 0.65720 0.60502 0.51337 0.43630 0.37136 0.27027 0.23107 0.19785 0.16963 0.14564 0.09293 18 0.70016 0.64117 0.58739 0.49363 0.41552 0.35034 0.25025 0.21199 0.17986 0.15282 0.13004 0.08081 19 0.68643 0.62553 0.57029 0.47464 0.39573 0.33051 0.23171 0.19449 0.16351 0.13768 0.11611 0.07027 20 0.67297 0.61027 0.55368 0.45639 0.37689 0.31180 0.21455 0.17843 0.14864 0.12403 0.10367 0.06110 21 0.65978 0.59539 0.53755 0.43883 0.35894 0.29416 0.19866 0.16370 0.13513 0.11174 0.09256 0.05313 22 0.64684 0.58086 0.52189 0.42196 0.34185 0.27751 0.18394 0.15018 0.12285 0.10067 0.08264 0.04620 23 0.63416 0.56670 0.50669 0.40573 0.32557 0.26180 0.17032 0.13778 0.11168 0.09069 0.07379 0.04017 24 0.62172 0.55288 0.49193 0.39012 0.31007 0.24698 0.15770 0.12641 0.10153 0.08170 0.06588 0.03493 25 0.60953 0.53939 0.47761 0.37512 0.29530 0.23300 0.14602 0.11597 0.09230 0.07361 0.05882 0.03038 26 0.59758 0.52623 0.46369 0.36069 0.28124 0.21981 0.13520 0.10639 0.08391 0.06631 0.05252 0.02642 27 0.58586 0.51340 0.45019 0.34682 0.26785 0.20737 0.12519 0.09761 0.07628 0.05974 0.04689 0.02297 28 0.57437 0.50088 0.43708 0.33348 0.25509 0.19563 0.11591 0.08955 0.06934 0.05382 0.04187 0.01997 29 0.56311 0.48866 0.42435 0.32065 0.24295 0.18456 0.10733 0.08216 0.06304 0.04849 0.03738 0.01737 30 0.55207 0.47674 0.41199 0.30832 0.23138 0.17411 0.09938 0.07537 0.05731 0.04368 0.03338 0.01510 31 0.54125 0.46511 0.39999 0.29646 0.22036 0.16425 0.09202 0.06915 0.05210 0.03935 0.02980 0.01313 32 0.53063 0.45377 0.38834 0.28506 0.20987 0.15496 0.08520 0.06344 0.04736 0.03545 0.02661 0.01142 33 0.52023 0.44270 0.37703 0.27409 0.19987 0.14619 0.07889 0.05820 0.04306 0.03194 0.02376 0.00993 34 0.51003 0.43191 0.36604 0.26355 0.19035 0.13791 0.07305 0.05340 0.03914 0.02878 0.02121 0.00864 35 0.50003 0.42137 0.35538 0.25342 0.18129 0.13011 0.06763 0.04899 0.03558 0.02592 0.01894 0.00751 36 0.49022 0.41109 0.34503 0.24367 0.17266 0.12274 0.06262 0.04494 0.03235 0.02335 0.01691 0.00653 37 0.48061 0.40107 0.33498 0.23430 0.16444 0.11579 0.05799 0.04123 0.02941 0.02104 0.01510 0.00568 38 0.47119 0.39128 0.32523 0.22529 0.15661 0.10924 0.05369 0.03783 0.02674 0.01896 0.01348 0.00494 39 0.46195 0.38174 0.31575 0.21662 0.14915 0.10306 0.04971 0.03470 0.02430 0.01708 0.01204 0.00429 40 0.45289 0.37243 0.30656 0.20829 0.14205 0.09722 0.04603 0.03184 0.02210 0.01538 0.01075 0.00373 TABLE 3 TABLE 3 Future Value of an ordinary Annuity of 1 (1+1)"-1 AVF - OAni = (n) Periods 2% 2.5% 3% 4% 5% 6% 8% 9% 10% 11% 12% 15% 1 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 2 2.02000 2.02500 2.03000 2.04000 2.05000 2.06000 2.08000 2.09000 2.10000 2.11000 2.12000 2.15000 3 3.06040 3.07563 3.09090 3.12160 3.15250 3.18360 3.24640 3.27810 3.31000 3.34210 3.37440 3.47250 4 4.12161 4.15252 4.18363 4.24646 4.31013 4.37462 4.50611 4.57313 4.64100 4.70973 4.77933 4.99338 5 5.20404 5.25633 5.30914 5.41632 5.52563 5.63709 5.86660 5.98471 6.10510 6.22780 6.35285 6.74238 6 6.30812 6.38774 6.46841 6.63298 6.80191 6.97532 7.33592 7.52334 7.71561 7.91286 8.11519 8.75374 7 7.43428 7.54743 7.66246 7.89829 8.14201 8.39384 8.92280 9.20044 9.48717 9.78327 10.08901 11.06680 8 8.58297 8.73612 8.89234 9.21423 9.54911 9.89747 10.63663 11.02847 11.43589 11.85943 12.29969 13.72682 9 9.75463 9.95452 10.15911 10.58280 11.02656 11.49132 12.48756 13.02104 13.57948 14.16397 14.77566 16.78584 10 10.94972 11.20338 11.46388 12.00611 12.57789 13.18079 14.48656 15.19293 15.93743 16.72201 17.54874 20.30372 11 12.16872 12.48347 12.80780 13.48635 14.20679 14.97164 16.64549 17.56029 18.53117 19.56143 20.65458 24.34928 12 13.41209 13.79555 14.19203 15.02581 15.91713 16.86994 18.97713 20.14072 21.38428 22.71319 24.13313 29.00167 13 14.68033 15.14044 15.61779 16.62684 17.71298 18.88214 21.49530 22.95339 24.52271 26.21164 28.02911 34.35192 14 15.97394 16.51895 17.08632 18.29191 19.59863 21.01507 24.21492 26.01919 27.97498 30.09492 32.39260 40.50471 15 17.29342 17.93193 18.59891 20.02359 21.57856 23.27597 27.15211 29.36092 31.77248 34.40536 37.27971 47.58041 16 18.63929 19.38022 20.15688 21.82453 23.65749 25.67253 30.32428 33.00340 35.94973 39.18995 42.75328 55.71747 17 20.01207 20.86473 21.76159 23.69751 25.84037 28.21288 33.75023 36.97371 40.54470 44.50084 48.88367 65.07509 18 21.41231 22.38635 23.41444 25.64541 28.13238 30.90565 37.45024 41.30134 45.59917 50.39593 55.74971 75.83636 19 22.84056 23.94601 25.11687 27.67123 30.53900 33.75999 41.44626 46.01846 51.15909 56.93949 63.43968 88.21181 20 24.29737 25.54466 26.87037 29.77808 33.06595 36.78559 45.76196 51.16012 57.27500 64.20283 72.05244 102.44358 21 25.78332 27.18327 28.67649 31.96920 35.71925 39.99273 50.42292 56.76453 64.00250 72.26514 81.69874 118.81012 22 27.29898 28.86286 30.53678 34.24797 38.50521 43.39229 55.45676 62.87334 71.40275 81.21431 92.50258 137.63164 23 28.84496 30.58443 32.45288 36.61789 41.43048 46.99583 60.89330 69.53194 79.54302 91.14788 104.60289 159.27638 24 30.42186 32.34904 34.42647 39.08260 44.50200 50.81558 66.76476 76.78981 88.49733 102. 17415 118.15524 184.16784 25 32.03030 34.15776 36.45926 41.64591 47.72710 54.86451 73.10594 84.70090 98.34706 114.41331 133.33387 212.79302 26 33.67091 36.01171 38.55304 44.31174 51.11345 59.15638 79.95442 93.32398 109.18177 127.99877 150.33393 245.71197 27 35.34432 37.91200 40.70963 47.08421 54.66913 63.70577 87.35077 102.72314 121.09994 143.07864 169.37401 283.56877 28 37.05121 39.85980 42.93092 49.96758 58.40258 68.52811 95.33883 112.96822 134.20994 159.81729 190.69889 327.10408 29 38.79223 41.85630 45.21885 52.96629 62.32271 73.63980 103.96594 124.13536 148.63093 178.39719 214.58275 377.16969 30 40.56808 43.90270 47.57542 56.08494 66.43885 79.05819 113.28321 136.30754 164.49402 199.02088 241.33268 434.74515 31 42.37944 46.00027 50.00268 59.32834 70.76079 84.80168 123.34587 149.57522 181.94343 221.91317 271.29261 500.95692 32 44.22703 48.15028 52.50276 62.70147 75.29883 90.88978 134.21354 164.03699 201.13777 247.32362 304.84772 577.10046 33 46.11157 50.35403 55.07784 66.20953 80.06377 97.34316 145.95062 179.80032 222.25154 275.52922 342.42945 664.66553 34 48.03380 52.61289 57.73018 69.85791 85.06696 104.18376 158.62667 196.98234 245.47670 306.83744 384.52098 765.36535 35 49.99448 54.92821 60.46208 73.65222 90.32031 111.43478 172.31680 215.71076 271.02437 341.58955 431.66350 881.17016 36 51.99437 57.30141 63.27594 77.59831 95.83632 119.12087 187.10215 236.12472 299.12681 380.16441 484.46312 1,014.34568 37 54.03425 59.73395 66.17422 81.70225 101.62814 127.26812 203.07032 258.37595 330.03949 422.98249 543.59869 1,167.49753 38 56.11494 62.22730 69.15945 85.97034 107.70955 135.90421 220.31595 282.62978 364.04343 470.51056 609.83053 1,343.62216 39 58.23724 64.78298 72.23423 90.40915 114.09502 145.05846 238.94122 309.06646 401.44778 523.26673 684.01020 1,546.16549 40 60.40198 67.40255 75.40126 95.02552 120.79977 154.76197 259.05652 337.88245 442.59256 581.82607 767 09142 1,779.09031 TABLE 4 TABLE 4 Present Value of an Ordinary Annuity of 1 1=1 PVF - OAni = (n) Periods 2% 2.5% 3% 4% 5% 6% 8% 9% 10% 11% 12% 15% 1 0.98039 0.97561 0.97087 0.96154 0.95238 0.94340 0.92593 0.91743 0.90909 0.90090 0.89286 0.86957 2 1.94156 1.92742 1.91347 1.88609 1.85941 1.83339 1.78326 1.75911 1.73554 1.71252 1.69005 1.62571 3 2.88388 2.85602 2.82861 2.77509 2.72325 2.67301 2.57710 2.53129 2.48685 2.44371 2.40183 2.28323 4 3.80773 3.76197 3.71710 3.62990 3.54595 3.46511 3.31213 3.23972 3.16986 3.10245 3.03735 2.85498 5 4.71346 4.64583 4.57971 4.45182 4.32948 4.21236 3.99271 3.88965 3.79079 3.69590 3.60478 3.35216 6 5.60143 5.50813 5.41719 5.24214 5.07569 4.91732 4.62288 4.48592 4.35526 4.23054 4.11141 3.78448 7 6.47199 6.34939 6.23028 6.00205 5.78637 5.58238 5.20637 5.03295 4.86842 4.71220 4.56376 4.16042 8 7.32548 7.17014 7.01969 6.73274 6.46321 6.20979 5.74664 5.53482 5.33493 5.14612 4.96764 4.48732 9 8.16224 7.97087 7.78611 7.43533 7.10782 6.80169 6.24689 5.99525 5.75902 5.53705 5.32825 4.77158 10 8.98259 8.75206 8.53020 8.11090 7.72173 7.36009 6.71008 6.41766 6.14457 5.88923 5.65022 5.01877 11 9.78685 9.51421 9.25262 8.76048 8.30641 7.88687 7.13896 6.80519 6.49506 6.20652 5.93770 5.23371 12 10.57534 10.25776 9.95400 9.38507 8.86325 8.38384 7.53608 7.16073 6.81369 6.49236 6.19437 5.42062 13 11.34837 10.98319 10.63496 9.98565 9.39357 8.85268 7.90378 7.48690 7.10336 6.74987 6.42355 5.58315 14 12.10625 11.69091 11.29607 10.56312 9.89864 9.29498 8.24424 7.78615 7.36669 6.98187 6.62817 5.72448 15 12.84926 12.38138 11.93794 11.11839 10.37966 9.71225 8.55948 8.06069 7.60608 7.19087 6.81086 5.84737 16 13.57771 13.05500 12.56110 11.65230 10.83777 10.10590 8.85137 8.31256 7.82371 7.37916 6.97399 5.95423 17 14.29187 13.71220 13.16612 12. 16567 11.27407 10.47726 9.12164 8.54363 8.02155 7.54879 7.11963 6.04716 18 14.99203 14.35336 13.75351 12.65930 11.68959 10.82760 9.37189 8.75563 8.20141 7.70162 7.24967 6.12797 19 15.67846 14.97889 14.32380 13.13394 12.08532 11.15812 9.60360 8.95012 8.36492 7.83929 7.36578 6.19823 20 16.35143 15.58916 14.87747 13.59033 12.46221 11.46992 9.81815 9.12855 8.51356 7.96333 7.46944 6.25933 21 17.01121 16.18455 15.41502 14.02916 12.82115 11.76408 10.01680 9.29224 8.64869 8.07507 7.56200 6.31246 22 17.65805 16.76541 15.93692 14.45112 13.16300 12.04158 10.20074 9.44243 8.77154 8.17574 7.64465 6.35866 23 18.29220 17.33211 16.44361 14.85684 13.48857 12.30338 10.37106 9.58021 8.88322 8.26643 7.71843 6.39884 24 18.91393 17.88499 16.93554 15.24696 13.79864 12.55036 10.52876 9.70661 8.98474 8.34814 7.78432 6.43377 25 19.52346 18.42438 17.41315 15.62208 14.09394 12.78336 10.67478 9.82258 9.07704 8.42174 7.84314 6.46415 26 20.12104 18.95061 17.87684 15.98277 14.37519 13.00317 10.80998 9.92897 9.16095 8.48806 7.89566 6.49056 27 20.70690 19.46401 18.32703 16.32959 14.64303 13.21053 10.93516 10.02658 9.23722 8.54780 7.94255 6.51353 28 21.28127 19.96489 18.76411 16.66306 14.89813 13.40616 11.05108 10.11613 9.30657 8.60162 7.98442 6.53351 29 21.84438 20.45355 19.18845 16.98371 15.14107 13.59072 11.15841 10.19828 9.36961 8.65011 8.02181 6.55088 30 22.39646 20.93029 19.60044 17.29203 15.37245 13.76483 11.25778 10.27365 9.42691 8.69379 8.05518 6.56598 31 22.93770 21.39541 20.00043 17.58849 15.59281 13.92909 11.34980 10.34280 9.47901 8.73315 8.08499 6.57911 32 23.46833 21.84918 20.38877 17.87355 15.80268 14.08404 11.43500 10.40624 9.52638 8.76860 8.11159 6.59053 33 23.98856 22.29188 20.76579 18.14765 16.00255 14.23023 11.51389 10.46444 9.56943 8.80054 8.13535 6.60046 34 24.49859 22.72379 21.13184 18.41120 16.19290 14.36814 11.58693 10.51784 9.60858 8.82932 8.15656 6.60910 35 24.99862 23.14516 21.48722 18.66461 16.37419 14.49825 11.65457 10.56682 9.64416 8.85524 8.17550 6.61661 36 25.48884 23.55625 21.83225 18.90828 16.54685 14.62099 11.71719 10.61176 9.67651 8.87859 8.19241 6.62314 37 25.96945 23.95732 22.16724 19.14258 16.71129 14.73678 11.77518 10.65299 9.70592 8.89963 8.20751 6.62882 38 26.44064 24.34860 22.49246 19.36786 16.86789 14.84602 11.82887 10.69082 9.73265 8.91859 8.22099 6.63375 39 26.90259 24.73034 22.80822 19.58448 17.01704 14.94907 11.87858 10.72552 9.75696 8.93567 8.23303 6.63805 40 27.35548 25.10278 23.11477 19.79277 17.15909 15.04630 11.92461 10.75736 9.77905 8.95105 8.24378 6.64178