9.4 A project analyst is performing work on the duratiori estimate for an activity. The analyst has determined that the distribution of possible durations is a symmetrical bell curve. The optimistic estimate is 26 , and the analyst used PERT to determine that the TE estimate (using the PERT formula) was 55. What was the pessimistic estimate? Hint, draw a 10 second sketch, remember this is a symmetrical distribution. 2. Vijaya Brothers has the following refrigerator in inventory as on March 31,2023 Discuss the Accounting Standard \& applicability of the Accounting Standard which talks about inventory valuation. Also, find out the overall value of inventories under each item as per the applicable accounting standard (10marks) Break up: 4 marks for identifying value of inventory 6 marks for - Discuss the Accounting Standard \& applicability of the Accounting Standard which talks about inventory valuation