ACCT 4112 Assignment. I attached the excel and word files.

ACCT 4112 Excel Assignment: Inventory Data Analysis The purpose of this assignment is to help you learn how to analyze data. It will require you to apply knowledge of inventory accounting in a realistic example. To complete this assignment you will need the excel worksheet titled \"ACCT4112 Excel Assignment\" available on Brightspace. Answer the questions below using the excel spreadsheet data provided. This assignment is to be completed completely on your own and any collaboration with other students or anyone outside the class will be considered academic misconduct. You are not allowed to ask questions of the instructor. You may, however, consult the help function in Excel and simple searches on the internet are also acceptable. No late assignments will be accepted. Your answers should be in the form of a well-written one-page memo. Introduction: You have completed your time here at GP and are now working as a staff accountant for a medical device reseller reporting directly to the CFO. Your current assignment is to analyze the firm's inventory and to double check that it is being accounted for correctly. Your firm has been using FIFO to value their inventory (and since LIFO is stupid- you figure it is best if the firm continues this practice). The CFO provides you with an excel file with all the inventory data from the past year. Your firm uses the periodic method of accounting for inventory so the dates items are sold is irrelevant. The firm has a December 31 yearend. Part 1. The first thing you want to check is to make sure that sales commissions are being correctly applied. You contact the sales department to double-check that sales commission is determined as follows: Sales of 2000 units or more receive 4% sales commission Sales under 2000 units receive 2% sales commission Required: Determine if any sales commissions are being misapplied. If there are mistakes, then determine what may be causing the misapplication. Calculate the amount of over or under applied sales commission (if any). Hint: It might be good to try an \"IF\" function in excel to find any exceptions to the rule. Part 2. Just prior to the end of the year all of the firm's supply of Item #1029 were lost in a fire. Your insurance company would like an estimate of the value of the inventory that was destroyed. Looking at last year's data the CFO estimates the expected gross profit percentage is 18% after the sales commission. Required: Use the gross profit method to estimate the value of the inventory that was destroyed in the fire. Hint: Try sorting the data to find the information required. Part 3. The CFO wants to double check that FIFO was correctly applied to the firm's inventory. Use Item #1018 as your example inventory and make sure FIFO was correctly applied to this inventory item. As of December 31, 2015 the firm recorded 5,831 units of this inventory remaining and calculated an ending inventory value of $58,527.70. (This is made up of 5,565 units at $10.11 and 267 units at $8.53) Required: Examine inventory item #1018 and make sure that the ending balance is correct in both units and dollars when FIFO is applied correctly. If it isn't, then determine the correct valuation and number of units for this inventory item. Write a one-page memo to the CFO describing your findings with regard to the correct accounting for the firm's inventory as represented by these three sections. Feel free to speculate with regard to how the firm should address any problems you discover. Item Count Jan 1, 2015 1015 7,841 1016 8,710 1017 9,560 1018 11,378 1019 12,718 1020 1,251 1021 2,671 1022 3,940 1023 4,822 1024 6,165 1025 7,122 1026 8,571 1027 10,027 1028 11,483 1029 11,961 1030 1,820 1031 2,704 1032 4,377 1033 5,069 1034 5,939 Price Per Unit $12.51 $8.90 $11.21 $7.22 $9.48 $22.40 $21.67 $22.08 $25.28 $24.04 $21.54 $24.06 $24.08 $25.53 $24.46 $34.58 $35.67 $34.02 $34.25 $36.51 Date 1/2/2015 1/2/2015 1/3/2015 1/3/2015 1/3/2015 1/4/2015 1/5/2015 1/5/2015 1/6/2015 1/6/2015 1/7/2015 1/7/2015 1/8/2015 1/9/2015 1/9/2015 1/10/2015 1/10/2015 1/11/2015 1/13/2015 1/16/2015 1/17/2015 1/17/2015 1/17/2015 1/17/2015 1/17/2015 1/18/2015 1/20/2015 1/21/2015 1/21/2015 1/21/2015 1/22/2015 1/23/2015 1/23/2015 1/25/2015 1/26/2015 1/26/2015 1/26/2015 1/27/2015 1/27/2015 1/27/2015 1/28/2015 1/28/2015 1/28/2015 1/28/2015 1/28/2015 1/29/2015 1/30/2015 1/30/2015 1/31/2015 1/31/2015 2/1/2015 2/1/2015 2/1/2015 2/2/2015 2/2/2015 2/3/2015 2/5/2015 2/7/2015 2/7/2015 2/7/2015 2/7/2015 2/9/2015 2/9/2015 2/10/2015 2/10/2015 2/11/2015 2/11/2015 2/11/2015 2/13/2015 2/17/2015 2/17/2015 2/18/2015 2/18/2015 2/18/2015 2/19/2015 2/19/2015 2/20/2015 2/21/2015 2/22/2015 2/22/2015 Item Quantity Unit Price 1020 137 $29.15 1032 707 $45.48 1019 2823 $15.27 1020 165 $30.52 1030 144 $49.13 1021 492 $29.76 1018 2573 $11.06 1025 1615 $28.90 1032 754 $50.49 1033 1128 $47.76 1022 747 $33.23 1023 1108 $28.41 1032 682 $48.74 1024 1337 $33.45 1027 2296 $33.40 1015 1676 $15.92 1022 660 $32.01 1030 37 $49.71 1017 2300 $15.69 1029 2929 $32.07 1015 1626 $11.15 1017 2288 $12.79 1029 2932 $29.43 1030 125 $46.97 1031 498 $46.94 1019 2941 $11.39 1023 1099 $30.61 1015 1704 $13.26 1029 2804 $33.63 1032 632 $46.45 1024 1415 $32.22 1015 1695 $16.19 1016 2014 $13.18 1029 2841 $30.96 1019 2888 $16.69 1026 1987 $30.48 1031 452 $46.17 1026 1971 $33.05 1027 2342 $33.96 1028 2533 $30.24 1015 1604 $13.19 1018 2491 $16.52 1019 2973 $12.50 1019 2895 $14.62 1031 328 $49.92 1030 53 $45.77 1017 2321 $12.18 1033 1027 $50.18 1025 1603 $28.85 1028 2632 $32.23 1029 2934 $30.17 1031 495 $49.67 1032 813 $49.86 1033 981 $46.20 1033 936 $47.36 1033 935 $46.98 1031 346 $49.12 1015 1611 $14.47 1020 39 $32.15 1022 811 $28.96 1023 966 $30.97 1024 1263 $29.90 1034 1290 $46.26 1015 1602 $14.64 1020 104 $29.90 1016 1970 $11.50 1020 141 $28.31 1022 626 $32.23 1026 1972 $32.20 1021 460 $30.72 1029 2856 $33.65 1016 2027 $14.82 1024 1260 $32.64 1025 1637 $31.55 1024 1304 $29.82 1029 2886 $30.60 1018 2594 $11.61 1024 1385 $28.45 1020 74 $32.66 1024 1329 $30.53 Total Revenue $3,993.15 $32,153.22 $43,097.59 $5,035.07 $7,075.23 $14,643.59 $28,459.88 $46,674.43 $38,072.32 $53,869.64 $24,826.31 $31,473.31 $33,238.98 $44,723.79 $76,696.84 $26,679.13 $21,128.30 $1,839.27 $36,090.28 $93,921.35 $18,136.05 $29,255.30 $86,277.33 $5,871.76 $23,375.63 $33,503.98 $33,643.36 $22,596.83 $94,309.35 $29,354.23 $45,585.38 $27,433.85 $26,548.41 $87,955.16 $48,206.70 $60,556.25 $20,866.76 $65,145.50 $79,542.90 $76,588.48 $21,159.21 $41,159.73 $37,148.57 $42,330.06 $16,372.60 $2,425.97 $28,264.08 $51,534.17 $46,240.94 $84,827.06 $88,510.82 $24,584.47 $40,532.30 $45,319.01 $44,325.25 $43,926.94 $16,995.61 $23,309.77 $1,254.03 $23,487.12 $29,912.94 $37,769.34 $59,669.30 $23,457.75 $3,110.01 $22,658.88 $3,991.69 $20,175.62 $63,496.21 $14,130.36 $96,108.48 $30,043.19 $41,130.30 $51,642.58 $38,890.23 $88,320.25 $30,111.89 $39,409.85 $2,416.93 $40,576.86 Sales Commission % 2% 2% 4% 2% 2% 2% 4% 2% 2% 2% 2% 2% 2% 2% 4% 2% 2% 2% 4% 4% 2% 4% 4% 2% 2% 4% 2% 2% 4% 2% 2% 2% 4% 4% 4% 4% 2% 4% 4% 4% 2% 4% 4% 4% 2% 2% 4% 2% 2% 4% 4% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 4% 2% 2% 4% 2% 2% 4% 2% 4% 4% 2% 2% 2% 4% 4% 2% 2% 2% Sales Comission Dollars $79.86 $643.06 $1,723.90 $100.70 $141.50 $292.87 $1,138.40 $933.49 $761.45 $1,077.39 $496.53 $629.47 $664.78 $894.48 $3,067.87 $533.58 $422.57 $36.79 $1,443.61 $3,756.85 $362.72 $1,170.21 $3,451.09 $117.44 $467.51 $1,340.16 $672.87 $451.94 $3,772.37 $587.08 $911.71 $548.68 $1,061.94 $3,518.21 $1,928.27 $2,422.25 $417.34 $2,605.82 $3,181.72 $3,063.54 $423.18 $1,646.39 $1,485.94 $1,693.20 $327.45 $48.52 $1,130.56 $1,030.68 $924.82 $3,393.08 $3,540.43 $491.69 $810.65 $906.38 $886.51 $878.54 $339.91 $466.20 $25.08 $469.74 $598.26 $755.39 $2,386.77 $469.15 $62.20 $906.36 $79.83 $403.51 $2,539.85 $282.61 $3,844.34 $1,201.73 $822.61 $1,032.85 $777.80 $3,532.81 $1,204.48 $788.20 $48.34 $811.54 Net Sale $3,913.29 $31,510.16 $41,373.69 $4,934.37 $6,933.72 $14,350.72 $27,321.49 $45,740.94 $37,310.87 $52,792.24 $24,329.79 $30,843.85 $32,574.20 $43,829.32 $73,628.97 $26,145.55 $20,705.74 $1,802.49 $34,646.67 $90,164.49 $17,773.33 $28,085.09 $82,826.23 $5,754.32 $22,908.12 $32,163.82 $32,970.49 $22,144.89 $90,536.98 $28,767.14 $44,673.68 $26,885.18 $25,486.47 $84,436.96 $46,278.43 $58,134.00 $20,449.42 $62,539.68 $76,361.19 $73,524.94 $20,736.02 $39,513.34 $35,662.62 $40,636.86 $16,045.15 $2,377.45 $27,133.52 $50,503.49 $45,316.12 $81,433.98 $84,970.38 $24,092.78 $39,721.65 $44,412.63 $43,438.75 $43,048.40 $16,655.70 $22,843.57 $1,228.95 $23,017.38 $29,314.68 $37,013.95 $57,282.53 $22,988.59 $3,047.81 $21,752.53 $3,911.86 $19,772.11 $60,956.36 $13,847.75 $92,264.14 $28,841.47 $40,307.69 $50,609.73 $38,112.42 $84,787.44 $28,907.42 $38,621.65 $2,368.59 $39,765.32 2/22/2015 2/22/2015 2/23/2015 2/23/2015 2/23/2015 2/24/2015 2/26/2015 2/26/2015 2/27/2015 3/1/2015 3/1/2015 3/2/2015 3/2/2015 3/2/2015 3/3/2015 3/4/2015 3/6/2015 3/7/2015 3/7/2015 3/8/2015 3/9/2015 3/10/2015 3/10/2015 3/11/2015 3/11/2015 3/12/2015 3/13/2015 3/13/2015 3/14/2015 3/14/2015 3/15/2015 3/15/2015 3/15/2015 3/16/2015 3/16/2015 3/17/2015 3/18/2015 3/18/2015 3/21/2015 3/21/2015 3/22/2015 3/23/2015 3/24/2015 3/24/2015 3/24/2015 3/25/2015 3/26/2015 3/26/2015 3/26/2015 3/26/2015 3/27/2015 3/27/2015 3/27/2015 3/28/2015 3/28/2015 3/28/2015 3/29/2015 3/29/2015 3/31/2015 3/31/2015 4/1/2015 4/3/2015 4/3/2015 4/4/2015 4/4/2015 4/4/2015 4/5/2015 4/5/2015 4/6/2015 4/7/2015 4/7/2015 4/7/2015 4/8/2015 4/9/2015 4/13/2015 4/13/2015 4/13/2015 4/15/2015 4/19/2015 4/19/2015 4/19/2015 1031 1033 1020 1025 1033 1023 1021 1032 1026 1020 1030 1030 1033 1033 1032 1021 1017 1018 1032 1018 1018 1017 1020 1016 1028 1017 1023 1024 1022 1025 1025 1027 1034 1020 1033 1015 1024 1030 1019 1030 1029 1029 1020 1023 1033 1023 1016 1017 1022 1028 1016 1022 1031 1018 1021 1030 1020 1028 1017 1030 1026 1015 1017 1016 1026 1028 1018 1033 1016 1015 1025 1034 1033 1017 1020 1022 1028 1019 1019 1021 1022 367 1063 182 1576 1096 1057 393 816 1901 68 36 59 962 960 777 473 2171 2645 730 2505 2638 2241 50 1896 2658 2232 988 1369 779 1662 1748 2229 1302 111 1029 1705 1409 186 2967 58 2978 2964 107 1096 967 1085 2058 2263 697 2578 2034 760 509 2657 496 72 34 2539 2188 179 1874 1678 2181 1959 2013 2628 2660 937 1915 1732 1646 1337 1014 2218 86 690 2543 2989 2831 452 694 $48.55 $47.11 $30.08 $31.82 $45.05 $33.24 $30.71 $50.99 $33.69 $31.06 $50.59 $46.41 $46.64 $45.61 $49.21 $30.95 $12.62 $14.84 $50.50 $15.44 $12.59 $11.68 $30.89 $14.02 $28.16 $11.95 $33.60 $31.34 $33.83 $32.68 $29.36 $31.86 $46.33 $31.25 $46.78 $14.51 $30.06 $46.18 $12.56 $49.86 $30.47 $28.17 $33.31 $30.98 $50.75 $29.82 $11.41 $14.49 $33.16 $33.38 $14.62 $28.55 $45.56 $13.53 $31.30 $47.08 $29.87 $33.66 $13.53 $47.88 $28.14 $15.48 $11.60 $11.50 $33.38 $29.82 $15.32 $45.88 $12.51 $11.64 $31.64 $47.29 $46.02 $13.65 $31.76 $32.03 $29.75 $15.46 $14.22 $33.79 $30.86 $17,816.92 $50,074.62 $5,474.79 $50,141.54 $49,374.73 $35,138.79 $12,069.71 $41,605.62 $64,039.67 $2,112.13 $1,821.23 $2,738.27 $44,872.09 $43,788.53 $38,236.45 $14,639.32 $27,389.49 $39,249.86 $36,865.15 $38,673.00 $33,218.67 $26,184.54 $1,544.55 $26,582.59 $74,847.17 $26,673.27 $33,196.54 $42,897.90 $26,353.47 $54,309.17 $51,320.75 $71,016.28 $60,316.72 $3,469.09 $48,133.68 $24,741.19 $42,356.49 $8,588.98 $37,280.33 $2,891.85 $90,732.66 $83,509.53 $3,563.97 $33,951.21 $49,077.56 $32,357.68 $23,474.04 $32,789.51 $23,111.55 $86,061.78 $29,730.36 $21,695.59 $23,192.46 $35,944.47 $15,525.29 $3,389.67 $1,015.68 $85,462.69 $29,613.40 $8,570.52 $52,741.97 $25,980.28 $25,302.32 $22,538.17 $67,203.40 $78,365.09 $40,759.42 $42,993.62 $23,954.38 $20,165.30 $52,085.97 $63,222.53 $46,667.14 $30,273.78 $2,731.08 $22,103.78 $75,658.85 $46,215.04 $40,259.92 $15,271.19 $21,418.30 2% 2% 2% 2% 2% 2% 2% 2% 4% 2% 2% 2% 2% 2% 2% 2% 4% 4% 2% 4% 4% 4% 2% 2% 4% 4% 2% 2% 2% 2% 2% 4% 4% 2% 2% 2% 2% 2% 4% 2% 4% 4% 2% 2% 2% 2% 4% 4% 2% 4% 4% 2% 2% 4% 2% 2% 2% 4% 4% 2% 2% 2% 4% 4% 4% 4% 4% 2% 4% 2% 2% 4% 2% 4% 2% 2% 4% 4% 4% 2% 2% $356.34 $1,001.49 $109.50 $1,002.83 $987.49 $702.78 $241.39 $832.11 $2,561.59 $42.24 $36.42 $54.77 $897.44 $875.77 $764.73 $292.79 $1,095.58 $1,569.99 $737.30 $1,546.92 $1,328.75 $1,047.38 $30.89 $531.65 $2,993.89 $1,066.93 $663.93 $857.96 $527.07 $1,086.18 $1,026.42 $2,840.65 $2,412.67 $69.38 $962.67 $494.82 $847.13 $171.78 $1,491.21 $57.84 $3,629.31 $3,340.38 $71.28 $679.02 $981.55 $647.15 $938.96 $1,311.58 $462.23 $3,442.47 $1,189.21 $433.91 $463.85 $1,437.78 $310.51 $67.79 $20.31 $3,418.51 $1,184.54 $171.41 $1,054.84 $519.61 $1,012.09 $901.53 $2,688.14 $3,134.60 $1,630.38 $859.87 $958.18 $403.31 $1,041.72 $2,528.90 $933.34 $1,210.95 $54.62 $442.08 $3,026.35 $1,848.60 $1,610.40 $305.42 $428.37 $17,460.58 $49,073.13 $5,365.29 $49,138.71 $48,387.24 $34,436.02 $11,828.31 $40,773.51 $61,478.08 $2,069.89 $1,784.81 $2,683.51 $43,974.65 $42,912.76 $37,471.72 $14,346.54 $26,293.91 $37,679.87 $36,127.84 $37,126.08 $31,889.92 $25,137.16 $1,513.66 $26,050.94 $71,853.29 $25,606.34 $32,532.61 $42,039.94 $25,826.40 $53,222.99 $50,294.34 $68,175.63 $57,904.05 $3,399.71 $47,171.01 $24,246.37 $41,509.36 $8,417.20 $35,789.12 $2,834.02 $87,103.36 $80,169.15 $3,492.69 $33,272.18 $48,096.01 $31,710.53 $22,535.08 $31,477.93 $22,649.32 $82,619.31 $28,541.14 $21,261.68 $22,728.61 $34,506.69 $15,214.79 $3,321.88 $995.36 $82,044.19 $28,428.86 $8,399.11 $51,687.13 $25,460.68 $24,290.23 $21,636.65 $64,515.27 $75,230.48 $39,129.04 $42,133.74 $22,996.21 $19,762.00 $51,044.25 $60,693.63 $45,733.80 $29,062.83 $2,676.46 $21,661.71 $72,632.49 $44,366.44 $38,649.52 $14,965.76 $20,989.94 4/19/2015 4/20/2015 4/23/2015 4/24/2015 4/25/2015 4/26/2015 4/26/2015 4/26/2015 4/26/2015 4/27/2015 4/27/2015 4/28/2015 4/29/2015 4/29/2015 4/30/2015 4/30/2015 4/30/2015 5/1/2015 5/3/2015 5/3/2015 5/3/2015 5/3/2015 5/4/2015 5/4/2015 5/4/2015 5/5/2015 5/5/2015 5/6/2015 5/7/2015 5/8/2015 5/9/2015 5/10/2015 5/11/2015 5/12/2015 5/12/2015 5/15/2015 5/15/2015 5/15/2015 5/15/2015 5/15/2015 5/16/2015 5/16/2015 5/17/2015 5/18/2015 5/18/2015 5/18/2015 5/19/2015 5/21/2015 5/22/2015 5/25/2015 5/26/2015 5/27/2015 5/29/2015 5/29/2015 5/29/2015 5/29/2015 5/30/2015 5/30/2015 5/31/2015 5/31/2015 6/2/2015 6/2/2015 6/3/2015 6/4/2015 6/4/2015 6/5/2015 6/5/2015 6/6/2015 6/6/2015 6/7/2015 6/8/2015 6/9/2015 6/9/2015 6/11/2015 6/11/2015 6/12/2015 6/12/2015 6/12/2015 6/12/2015 6/13/2015 6/14/2015 1027 1019 1022 1019 1019 1023 1024 1026 1030 1022 1029 1022 1024 1032 1025 1027 1031 1030 1030 1031 1032 1034 1019 1026 1030 1020 1022 1024 1015 1031 1020 1015 1015 1020 1023 1015 1019 1020 1021 1025 1028 1028 1022 1023 1024 1025 1028 1022 1018 1031 1032 1022 1015 1020 1028 1031 1024 1026 1019 1028 1018 1019 1019 1022 1030 1024 1034 1030 1031 1027 1018 1019 1024 1027 1029 1030 1030 1032 1032 1025 1030 2231 2797 699 2892 2873 1070 1302 1948 20 805 2936 665 1336 639 1642 2194 366 18 72 404 745 1266 2949 2032 172 7 640 1409 1697 409 176 1730 1611 90 958 1612 2979 192 318 1646 2659 2531 777 1046 1274 1713 2481 791 2528 453 718 677 1615 25 2675 453 1419 1969 2828 2652 2608 2958 2894 753 37 1281 1356 141 508 2221 2506 2917 1252 2277 2936 15 10 795 757 1637 184 $33.88 $16.88 $29.28 $16.31 $14.76 $31.81 $28.74 $29.69 $47.31 $29.76 $32.62 $29.29 $29.88 $50.06 $31.43 $31.38 $46.29 $50.66 $45.31 $47.52 $48.76 $50.13 $13.06 $32.02 $47.59 $29.81 $32.37 $33.81 $14.40 $46.24 $29.05 $16.94 $11.39 $32.15 $33.06 $11.90 $13.45 $32.80 $32.61 $33.37 $29.17 $32.02 $30.68 $28.31 $29.62 $29.81 $33.06 $31.45 $11.90 $46.59 $47.77 $33.64 $14.86 $29.38 $31.21 $47.65 $33.56 $28.28 $11.38 $33.67 $15.92 $13.60 $11.99 $28.31 $50.40 $33.92 $46.72 $47.43 $50.15 $30.78 $11.52 $11.68 $28.46 $29.47 $29.75 $47.17 $48.00 $46.48 $49.18 $33.14 $49.86 $75,576.97 $47,212.05 $20,463.60 $47,156.91 $42,417.16 $34,041.64 $37,420.36 $57,832.00 $946.27 $23,953.54 $95,776.08 $19,475.75 $39,923.57 $31,986.18 $51,613.75 $68,850.63 $16,941.59 $911.89 $3,262.37 $19,199.81 $36,327.68 $63,462.22 $38,501.40 $65,058.73 $8,184.79 $208.64 $20,715.59 $47,638.43 $24,442.57 $18,911.41 $5,112.78 $29,300.78 $18,347.26 $2,893.32 $31,671.37 $19,177.99 $40,071.66 $6,298.16 $10,369.91 $54,922.63 $77,562.21 $81,049.53 $23,841.94 $29,614.57 $37,729.94 $51,058.67 $82,017.67 $24,877.43 $30,091.28 $21,106.90 $34,301.74 $22,775.94 $24,004.77 $734.44 $83,489.28 $21,584.78 $47,618.50 $55,686.25 $32,185.06 $89,297.84 $41,506.37 $40,221.96 $34,685.42 $21,316.78 $1,864.87 $43,452.31 $63,355.03 $6,688.16 $25,477.78 $68,367.74 $28,857.46 $34,064.30 $35,637.09 $67,092.99 $87,347.46 $707.54 $479.96 $36,948.89 $37,229.14 $54,257.85 $9,174.68 4% 4% 2% 4% 4% 2% 2% 4% 2% 2% 4% 2% 2% 2% 2% 4% 2% 2% 2% 2% 2% 4% 4% 4% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 4% 2% 2% 2% 4% 4% 2% 2% 2% 2% 4% 2% 4% 2% 2% 2% 2% 2% 4% 2% 2% 4% 4% 4% 4% 4% 4% 2% 2% 2% 4% 2% 2% 4% 4% 4% 2% 4% 4% 2% 2% 2% 2% 2% 2% $3,023.08 $1,888.48 $409.27 $1,886.28 $1,696.69 $680.83 $748.41 $2,313.28 $18.93 $479.07 $3,831.04 $389.51 $798.47 $639.72 $1,032.27 $2,754.03 $338.83 $18.24 $65.25 $384.00 $726.55 $2,538.49 $1,540.06 $2,602.35 $163.70 $4.17 $414.31 $952.77 $488.85 $378.23 $102.26 $586.02 $366.95 $57.87 $633.43 $383.56 $1,602.87 $125.96 $207.40 $1,098.45 $3,102.49 $3,241.98 $476.84 $592.29 $754.60 $1,021.17 $3,280.71 $497.55 $1,203.65 $422.14 $686.03 $455.52 $480.10 $14.69 $3,339.57 $431.70 $952.37 $2,227.45 $1,287.40 $3,571.91 $1,660.25 $1,608.88 $1,387.42 $426.34 $37.30 $869.05 $2,534.20 $133.76 $509.56 $2,734.71 $1,154.30 $1,362.57 $712.74 $2,683.72 $3,493.90 $14.15 $9.60 $738.98 $744.58 $1,085.16 $183.49 $72,553.90 $45,323.57 $20,054.33 $45,270.63 $40,720.47 $33,360.81 $36,671.96 $55,518.72 $927.34 $23,474.47 $91,945.04 $19,086.23 $39,125.10 $31,346.45 $50,581.47 $66,096.60 $16,602.76 $893.66 $3,197.13 $18,815.81 $35,601.13 $60,923.73 $36,961.34 $62,456.38 $8,021.10 $204.47 $20,301.28 $46,685.66 $23,953.71 $18,533.18 $5,010.52 $28,714.77 $17,980.31 $2,835.45 $31,037.95 $18,794.43 $38,468.79 $6,172.20 $10,162.51 $53,824.18 $74,459.72 $77,807.55 $23,365.10 $29,022.28 $36,975.35 $50,037.50 $78,736.96 $24,379.88 $28,887.63 $20,684.76 $33,615.71 $22,320.42 $23,524.67 $719.75 $80,149.71 $21,153.09 $46,666.13 $53,458.80 $30,897.65 $85,725.92 $39,846.11 $38,613.09 $33,298.00 $20,890.45 $1,827.57 $42,583.27 $60,820.83 $6,554.40 $24,968.22 $65,633.03 $27,703.16 $32,701.73 $34,924.35 $64,409.27 $83,853.56 $693.39 $470.36 $36,209.91 $36,484.56 $53,172.69 $8,991.18 6/15/2015 6/16/2015 6/16/2015 6/16/2015 6/16/2015 6/18/2015 6/19/2015 6/19/2015 6/20/2015 6/20/2015 6/20/2015 6/20/2015 6/20/2015 6/21/2015 6/22/2015 6/22/2015 6/23/2015 6/23/2015 6/24/2015 6/24/2015 6/24/2015 6/25/2015 6/26/2015 6/27/2015 6/28/2015 6/28/2015 6/29/2015 6/29/2015 6/30/2015 6/30/2015 6/30/2015 7/1/2015 7/1/2015 7/1/2015 7/2/2015 7/2/2015 7/2/2015 7/3/2015 7/3/2015 7/4/2015 7/4/2015 7/4/2015 7/6/2015 7/7/2015 7/8/2015 7/9/2015 7/10/2015 7/11/2015 7/13/2015 7/14/2015 7/15/2015 7/16/2015 7/16/2015 7/16/2015 7/16/2015 7/16/2015 7/16/2015 7/18/2015 7/20/2015 7/20/2015 7/22/2015 7/23/2015 7/24/2015 7/24/2015 7/25/2015 7/27/2015 7/27/2015 7/27/2015 7/27/2015 7/28/2015 7/28/2015 7/28/2015 7/29/2015 7/29/2015 7/30/2015 8/2/2015 8/2/2015 8/3/2015 8/3/2015 8/6/2015 8/6/2015 1022 1020 1030 1031 1031 1031 1018 1031 1024 1030 1031 1032 1034 1018 1033 1034 1023 1026 1020 1027 1033 1017 1026 1016 1015 1027 1015 1027 1030 1032 1033 1023 1027 1028 1017 1018 1032 1022 1028 1021 1024 1024 1029 1024 1034 1016 1019 1017 1019 1023 1031 1016 1021 1022 1027 1031 1033 1033 1023 1027 1026 1027 1021 1033 1027 1015 1020 1022 1034 1016 1018 1023 1018 1019 1016 1016 1029 1030 1032 1026 1031 664 12 81 489 428 327 2606 403 1338 64 394 633 1289 2481 1015 1390 1000 1949 87 2307 1105 2332 1874 1921 1669 2228 1672 2345 156 645 1108 946 2230 2562 2314 2482 761 807 2668 364 1363 1246 2844 1257 1397 2018 2979 2294 2877 1129 321 1926 421 783 2170 472 1126 992 940 2198 2012 2174 509 1053 2353 1625 38 720 1408 1929 2659 1112 2605 2956 1902 2047 2842 95 719 1996 316 $28.52 $30.77 $49.20 $46.55 $47.55 $46.37 $11.63 $45.44 $31.16 $50.91 $47.52 $50.71 $46.72 $15.41 $48.33 $46.48 $32.41 $33.34 $30.37 $32.66 $50.06 $13.65 $30.40 $15.61 $15.28 $28.11 $14.44 $33.91 $48.28 $49.94 $48.62 $33.55 $28.16 $29.97 $14.40 $12.96 $46.81 $31.40 $30.25 $31.42 $31.52 $31.39 $33.37 $33.28 $50.52 $15.29 $16.73 $13.35 $15.41 $30.18 $46.76 $15.20 $33.55 $32.19 $30.07 $45.51 $46.97 $48.72 $33.62 $30.99 $32.62 $32.93 $30.25 $45.39 $33.29 $12.04 $29.45 $29.07 $48.58 $15.26 $15.07 $32.07 $15.87 $15.51 $16.52 $13.21 $30.51 $45.28 $50.84 $28.01 $48.97 $18,935.63 $369.21 $3,984.96 $22,761.82 $20,350.91 $15,161.81 $30,319.57 $18,310.79 $41,691.49 $3,258.06 $18,721.61 $32,096.95 $60,221.04 $38,226.33 $49,051.29 $64,610.18 $32,405.98 $64,986.50 $2,642.33 $75,340.30 $55,317.56 $31,835.31 $56,961.10 $29,983.18 $25,505.54 $62,626.18 $24,150.57 $79,515.15 $7,531.49 $32,212.05 $53,871.32 $31,737.25 $62,797.30 $76,779.13 $33,319.27 $32,161.82 $35,622.69 $25,338.72 $80,709.51 $11,435.95 $42,965.18 $39,111.14 $94,892.31 $41,834.33 $70,580.72 $30,846.75 $49,825.49 $30,632.05 $44,321.03 $34,075.66 $15,008.57 $29,283.77 $14,124.42 $25,202.16 $65,250.37 $21,481.65 $52,889.61 $48,329.93 $31,601.11 $68,117.59 $65,632.90 $71,585.34 $15,397.38 $47,794.34 $78,337.95 $19,558.81 $1,118.97 $20,931.71 $68,406.12 $29,431.25 $40,067.19 $35,656.43 $41,333.36 $45,843.05 $31,424.83 $27,042.57 $86,715.22 $4,302.07 $36,550.64 $55,901.79 $15,473.07 2% 2% 2% 2% 2% 2% 4% 2% 2% 2% 2% 2% 4% 4% 2% 4% 2% 4% 2% 4% 2% 4% 2% 4% 2% 4% 2% 4% 2% 2% 2% 2% 4% 4% 4% 4% 2% 2% 4% 2% 2% 2% 4% 2% 4% 4% 4% 4% 4% 2% 2% 4% 2% 2% 4% 2% 2% 2% 2% 4% 4% 4% 2% 2% 4% 2% 2% 2% 4% 4% 4% 2% 4% 4% 4% 4% 4% 2% 2% 4% 2% $378.71 $7.38 $79.70 $455.24 $407.02 $303.24 $1,212.78 $366.22 $833.83 $65.16 $374.43 $641.94 $2,408.84 $1,529.05 $981.03 $2,584.41 $648.12 $2,599.46 $52.85 $3,013.61 $1,106.35 $1,273.41 $1,139.22 $1,199.33 $510.11 $2,505.05 $483.01 $3,180.61 $150.63 $644.24 $1,077.43 $634.75 $2,511.89 $3,071.17 $1,332.77 $1,286.47 $712.45 $506.77 $3,228.38 $228.72 $859.30 $782.22 $3,795.69 $836.69 $2,823.23 $1,233.87 $1,993.02 $1,225.28 $1,772.84 $681.51 $300.17 $1,171.35 $282.49 $504.04 $2,610.01 $429.63 $1,057.79 $966.60 $632.02 $2,724.70 $2,625.32 $2,863.41 $307.95 $955.89 $3,133.52 $391.18 $22.38 $418.63 $2,736.24 $1,177.25 $1,602.69 $713.13 $1,653.33 $1,833.72 $1,256.99 $1,081.70 $3,468.61 $86.04 $731.01 $2,236.07 $309.46 $18,556.92 $361.83 $3,905.26 $22,306.58 $19,943.89 $14,858.57 $29,106.78 $17,944.58 $40,857.66 $3,192.90 $18,347.18 $31,455.01 $57,812.20 $36,697.28 $48,070.26 $62,025.77 $31,757.86 $62,387.04 $2,589.49 $72,326.69 $54,211.21 $30,561.90 $55,821.87 $28,783.86 $24,995.43 $60,121.13 $23,667.55 $76,334.54 $7,380.86 $31,567.81 $52,793.89 $31,102.51 $60,285.40 $73,707.96 $31,986.50 $30,875.35 $34,910.24 $24,831.94 $77,481.13 $11,207.23 $42,105.88 $38,328.92 $91,096.62 $40,997.64 $67,757.49 $29,612.88 $47,832.47 $29,406.77 $42,548.19 $33,394.14 $14,708.40 $28,112.42 $13,841.93 $24,698.12 $62,640.36 $21,052.02 $51,831.82 $47,363.33 $30,969.09 $65,392.88 $63,007.59 $68,721.92 $15,089.44 $46,838.45 $75,204.43 $19,167.64 $1,096.59 $20,513.08 $65,669.87 $28,254.00 $38,464.51 $34,943.30 $39,680.03 $44,009.33 $30,167.84 $25,960.87 $83,246.61 $4,216.03 $35,819.63 $53,665.72 $15,163.61 8/7/2015 8/7/2015 8/7/2015 8/8/2015 8/9/2015 8/10/2015 8/10/2015 8/10/2015 8/12/2015 8/12/2015 8/13/2015 8/13/2015 8/13/2015 8/13/2015 8/14/2015 8/14/2015 8/15/2015 8/15/2015 8/16/2015 8/18/2015 8/19/2015 8/20/2015 8/20/2015 8/20/2015 8/22/2015 8/22/2015 8/22/2015 8/22/2015 8/23/2015 8/23/2015 8/24/2015 8/25/2015 8/26/2015 8/26/2015 8/26/2015 8/27/2015 8/29/2015 8/29/2015 8/31/2015 9/2/2015 9/3/2015 9/3/2015 9/3/2015 9/5/2015 9/5/2015 9/6/2015 9/6/2015 9/7/2015 9/7/2015 9/8/2015 9/8/2015 9/9/2015 9/9/2015 9/11/2015 9/11/2015 9/12/2015 9/12/2015 9/13/2015 9/14/2015 9/14/2015 9/14/2015 9/14/2015 9/16/2015 9/16/2015 9/17/2015 9/18/2015 9/18/2015 9/18/2015 9/19/2015 9/19/2015 9/20/2015 9/20/2015 9/20/2015 9/20/2015 9/20/2015 9/21/2015 9/22/2015 9/22/2015 9/23/2015 9/23/2015 9/23/2015 1015 1020 1034 1015 1026 1020 1030 1030 1020 1023 1015 1025 1027 1030 1025 1025 1016 1028 1022 1020 1034 1017 1020 1023 1020 1020 1020 1025 1017 1032 1033 1025 1030 1032 1034 1028 1017 1025 1026 1027 1023 1026 1034 1028 1029 1019 1021 1021 1032 1025 1034 1017 1030 1028 1032 1018 1023 1021 1015 1025 1034 1034 1025 1030 1028 1023 1027 1034 1025 1027 1022 1023 1024 1029 1032 1031 1024 1030 1017 1023 1033 1678 60 1241 1745 2036 131 61 40 65 991 1707 1725 2211 21 1702 1642 1949 2647 748 33 1280 2294 116 940 180 149 144 1626 2312 632 1089 1568 153 658 1303 2573 2370 1683 2026 2175 1009 1882 1387 2631 2936 2968 421 418 731 1598 1414 2299 110 2609 798 2645 1054 384 1604 1638 1428 1366 1704 51 2508 1121 2171 1438 1708 2319 635 957 1358 2968 796 497 1405 157 2368 1018 1067 $13.06 $31.97 $49.56 $13.77 $32.11 $28.31 $48.86 $48.31 $29.38 $29.67 $16.74 $29.09 $32.10 $45.97 $31.74 $33.27 $13.05 $32.33 $28.40 $32.96 $50.68 $15.08 $28.13 $28.34 $28.88 $31.97 $28.64 $32.63 $14.88 $49.90 $48.07 $32.70 $47.58 $49.10 $45.15 $31.65 $13.40 $28.97 $32.13 $32.02 $32.05 $32.59 $49.50 $28.07 $33.66 $14.83 $32.47 $32.31 $47.12 $33.92 $50.92 $13.93 $48.49 $33.59 $47.67 $16.12 $28.42 $32.76 $11.38 $28.03 $45.00 $45.09 $31.75 $49.09 $31.13 $31.13 $33.22 $48.47 $33.19 $32.50 $33.68 $30.00 $32.90 $33.93 $49.21 $47.29 $31.87 $46.13 $12.92 $28.43 $45.38 $21,921.03 $1,918.17 $61,504.16 $24,036.06 $65,366.69 $3,709.19 $2,980.32 $1,932.27 $1,909.81 $29,407.20 $28,579.03 $50,175.64 $70,973.71 $965.43 $54,024.25 $54,628.96 $25,424.87 $85,571.59 $21,239.67 $1,087.62 $64,864.90 $34,603.47 $3,262.86 $26,639.77 $5,199.30 $4,763.53 $4,124.33 $53,064.45 $34,392.83 $31,537.48 $52,349.97 $51,272.59 $7,280.19 $32,306.23 $58,834.38 $81,427.72 $31,761.37 $48,762.41 $65,094.42 $69,642.96 $32,337.32 $61,335.51 $68,657.35 $73,842.80 $98,822.68 $44,010.07 $13,668.14 $13,505.17 $34,446.56 $54,199.52 $71,999.18 $32,015.14 $5,333.88 $87,647.59 $38,039.96 $42,632.97 $29,954.36 $12,578.90 $18,254.81 $45,911.99 $64,263.04 $61,588.59 $54,110.11 $2,503.35 $78,078.58 $34,897.80 $72,125.46 $69,695.43 $56,686.29 $75,365.22 $21,388.18 $28,707.50 $44,679.80 $100,692.15 $39,171.15 $23,502.48 $44,781.64 $7,241.98 $30,602.18 $28,944.86 $48,425.59 2% 2% 4% 2% 4% 2% 2% 2% 2% 2% 2% 2% 4% 2% 2% 2% 4% 4% 2% 2% 4% 4% 2% 2% 2% 2% 2% 2% 4% 2% 2% 2% 2% 2% 4% 4% 4% 2% 4% 4% 2% 2% 4% 4% 4% 4% 2% 2% 2% 2% 4% 4% 2% 4% 2% 4% 2% 2% 2% 2% 4% 4% 2% 2% 4% 2% 4% 4% 2% 4% 2% 2% 2% 4% 2% 2% 2% 2% 4% 2% 2% $438.42 $38.36 $2,460.17 $480.72 $2,614.67 $74.18 $59.61 $38.65 $38.20 $588.14 $571.58 $1,003.51 $2,838.95 $19.31 $1,080.48 $1,092.58 $1,016.99 $3,422.86 $424.79 $21.75 $2,594.60 $1,384.14 $65.26 $532.80 $103.99 $95.27 $82.49 $1,061.29 $1,375.71 $630.75 $1,047.00 $1,025.45 $145.60 $646.12 $2,353.38 $3,257.11 $1,270.45 $975.25 $2,603.78 $2,785.72 $646.75 $1,226.71 $2,746.29 $2,953.71 $3,952.91 $1,760.40 $273.36 $270.10 $688.93 $1,083.99 $2,879.97 $1,280.61 $106.68 $3,505.90 $760.80 $1,705.32 $599.09 $251.58 $365.10 $918.24 $2,570.52 $2,463.54 $1,082.20 $50.07 $3,123.14 $697.96 $2,885.02 $2,787.82 $1,133.73 $3,014.61 $427.76 $574.15 $893.60 $4,027.69 $783.42 $470.05 $895.63 $144.84 $1,224.09 $578.90 $968.51 $21,482.61 $1,879.80 $59,044.00 $23,555.34 $62,752.02 $3,635.00 $2,920.72 $1,893.62 $1,871.62 $28,819.06 $28,007.45 $49,172.13 $68,134.76 $946.12 $52,943.76 $53,536.38 $24,407.87 $82,148.73 $20,814.87 $1,065.87 $62,270.30 $33,219.33 $3,197.60 $26,106.97 $5,095.31 $4,668.26 $4,041.84 $52,003.16 $33,017.12 $30,906.73 $51,302.97 $50,247.14 $7,134.58 $31,660.10 $56,481.01 $78,170.61 $30,490.92 $47,787.17 $62,490.65 $66,857.24 $31,690.58 $60,108.80 $65,911.06 $70,889.09 $94,869.77 $42,249.67 $13,394.78 $13,235.07 $33,757.63 $53,115.53 $69,119.22 $30,734.53 $5,227.20 $84,141.68 $37,279.16 $40,927.65 $29,355.28 $12,327.32 $17,889.72 $44,993.75 $61,692.51 $59,125.04 $53,027.91 $2,453.28 $74,955.44 $34,199.84 $69,240.45 $66,907.62 $55,552.56 $72,350.61 $20,960.42 $28,133.35 $43,786.20 $96,664.46 $38,387.73 $23,032.43 $43,886.01 $7,097.14 $29,378.09 $28,365.96 $47,457.08 9/24/2015 9/25/2015 9/28/2015 9/28/2015 9/28/2015 9/29/2015 9/29/2015 9/29/2015 9/30/2015 9/30/2015 9/30/2015 10/1/2015 10/1/2015 10/1/2015 10/1/2015 10/2/2015 10/2/2015 10/2/2015 10/3/2015 10/4/2015 10/5/2015 10/5/2015 10/6/2015 10/6/2015 10/7/2015 10/7/2015 10/8/2015 10/9/2015 10/11/2015 10/11/2015 10/11/2015 10/11/2015 10/15/2015 10/15/2015 10/15/2015 10/15/2015 10/16/2015 10/17/2015 10/18/2015 10/18/2015 10/19/2015 10/20/2015 10/20/2015 10/21/2015 10/22/2015 10/24/2015 10/24/2015 10/25/2015 10/25/2015 10/25/2015 10/25/2015 10/26/2015 10/27/2015 10/27/2015 10/28/2015 10/29/2015 10/30/2015 10/30/2015 10/30/2015 10/30/2015 10/30/2015 11/1/2015 11/2/2015 11/2/2015 11/2/2015 11/3/2015 11/3/2015 11/3/2015 11/3/2015 11/4/2015 11/6/2015 11/6/2015 11/6/2015 11/6/2015 11/7/2015 11/7/2015 11/7/2015 11/8/2015 11/8/2015 11/9/2015 11/10/2015 1019 1025 1016 1027 1034 1019 1024 1029 1015 1019 1022 1017 1020 1026 1032 1018 1027 1033 1025 1028 1015 1019 1015 1020 1016 1028 1019 1031 1020 1021 1031 1033 1015 1017 1021 1032 1025 1015 1026 1028 1029 1017 1026 1024 1034 1020 1024 1016 1020 1020 1034 1022 1016 1026 1017 1030 1017 1019 1022 1024 1031 1027 1019 1026 1030 1023 1029 1031 1033 1029 1018 1018 1032 1034 1015 1028 1028 1017 1026 1021 1015 2938 1675 1894 2289 1286 2864 1385 2848 1573 2807 780 2231 102 1861 629 2552 2211 1062 1624 2486 1601 2793 1718 24 2053 2575 2862 403 87 491 446 1125 1664 2301 478 679 1674 1649 2035 2590 2990 2352 2012 1369 1427 157 1396 1954 111 54 1299 767 2029 1905 2280 157 2299 2984 735 1269 414 2276 2923 1949 73 1113 2971 397 1090 2933 2569 2532 678 1334 1552 2585 2483 2323 1999 351 1630 $15.26 $31.42 $12.48 $29.82 $46.66 $13.25 $32.58 $29.44 $14.50 $14.71 $32.96 $14.95 $28.80 $30.52 $45.50 $13.96 $33.84 $47.24 $30.56 $28.05 $11.97 $13.03 $16.64 $30.09 $16.33 $33.79 $16.45 $49.00 $29.19 $29.02 $45.83 $46.49 $14.81 $13.59 $30.58 $46.70 $29.24 $13.49 $29.96 $31.32 $31.61 $14.18 $31.09 $32.06 $45.54 $33.50 $31.59 $12.94 $30.78 $30.84 $50.68 $31.38 $14.26 $28.64 $11.99 $45.37 $15.47 $14.92 $31.53 $28.45 $50.70 $30.45 $15.43 $30.63 $46.99 $30.75 $33.45 $50.93 $46.96 $30.03 $13.46 $15.39 $47.20 $45.18 $12.66 $28.26 $33.69 $15.79 $33.50 $28.76 $11.70 $44,832.14 $52,625.60 $23,632.04 $68,269.23 $60,001.70 $37,952.64 $45,120.17 $83,850.53 $22,806.92 $41,301.50 $25,706.82 $33,350.09 $2,937.44 $56,805.24 $28,621.04 $35,621.83 $74,818.82 $50,164.20 $49,630.31 $69,732.63 $19,167.48 $36,391.51 $28,593.95 $722.10 $33,517.19 $87,011.67 $47,087.61 $19,746.85 $2,539.12 $14,249.05 $20,438.12 $52,305.22 $24,638.92 $31,261.31 $14,617.42 $31,710.36 $48,943.36 $22,246.27 $60,974.09 $81,106.23 $94,499.37 $33,352.07 $62,551.54 $43,894.95 $64,990.84 $5,258.89 $44,103.78 $25,276.90 $3,416.38 $1,665.62 $65,838.21 $24,069.74 $28,925.53 $54,552.69 $27,332.32 $7,122.41 $35,571.51 $44,524.58 $23,175.94 $36,099.99 $20,989.47 $69,301.61 $45,102.25 $59,693.91 $3,429.92 $34,229.97 $99,365.84 $20,219.62 $51,191.13 $88,086.11 $34,577.38 $38,963.15 $31,999.15 $60,276.57 $19,645.45 $73,042.21 $83,652.64 $36,676.81 $66,974.22 $10,094.78 $19,074.18 4% 2% 2% 4% 4% 4% 2% 4% 2% 4% 2% 4% 2% 2% 2% 4% 4% 2% 2% 4% 2% 4% 2% 2% 4% 4% 4% 2% 2% 2% 2% 2% 2% 4% 2% 2% 2% 2% 4% 4% 4% 4% 4% 2% 4% 2% 2% 4% 2% 2% 4% 2% 4% 4% 4% 2% 4% 4% 2% 2% 2% 4% 4% 4% 2% 2% 4% 2% 2% 4% 4% 4% 2% 4% 2% 4% 4% 4% 4% 2% 2% $1,793.29 $1,052.51 $472.64 $2,730.77 $2,400.07 $1,518.11 $902.40 $3,354.02 $456.14 $1,652.06 $514.14 $1,334.00 $58.75 $1,136.10 $572.42 $1,424.87 $2,992.75 $1,003.28 $992.61 $2,789.31 $383.35 $1,455.66 $571.88 $14.44 $1,340.69 $3,480.47 $1,883.50 $394.94 $50.78 $284.98 $408.76 $1,046.10 $492.78 $1,250.45 $292.35 $634.21 $978.87 $444.93 $2,438.96 $3,244.25 $3,779.97 $1,334.08 $2,502.06 $877.90 $2,599.63 $105.18 $882.08 $1,011.08 $68.33 $33.31 $2,633.53 $481.39 $1,157.02 $2,182.11 $1,093.29 $142.45 $1,422.86 $1,780.98 $463.52 $722.00 $419.79 $2,772.06 $1,804.09 $2,387.76 $68.60 $684.60 $3,974.63 $404.39 $1,023.82 $3,523.44 $1,383.10 $1,558.53 $639.98 $2,411.06 $392.91 $2,921.69 $3,346.11 $1,467.07 $2,678.97 $201.90 $381.48 $43,038.85 $51,573.08 $23,159.40 $65,538.46 $57,601.63 $36,434.54 $44,217.77 $80,496.51 $22,350.78 $39,649.44 $25,192.68 $32,016.08 $2,878.69 $55,669.13 $28,048.62 $34,196.95 $71,826.06 $49,160.91 $48,637.71 $66,943.33 $18,784.13 $34,935.85 $28,022.08 $707.66 $32,176.50 $83,531.20 $45,204.10 $19,351.91 $2,488.33 $13,964.07 $20,029.35 $51,259.12 $24,146.14 $30,010.86 $14,325.07 $31,076.15 $47,964.49 $21,801.35 $58,535.13 $77,861.98 $90,719.39 $32,017.98 $60,049.48 $43,017.05 $62,391.20 $5,153.71 $43,221.70 $24,265.82 $3,348.05 $1,632.31 $63,204.68 $23,588.34 $27,768.51 $52,370.58 $26,239.02 $6,979.96 $34,148.65 $42,743.60 $22,712.42 $35,377.99 $20,569.68 $66,529.55 $43,298.16 $57,306.16 $3,361.32 $33,545.38 $95,391.21 $19,815.23 $50,167.31 $84,562.67 $33,194.29 $37,404.62 $31,359.16 $57,865.51 $19,252.54 $70,120.52 $80,306.53 $35,209.74 $64,295.25 $9,892.88 $18,692.69 11/10/2015 11/10/2015 11/10/2015 11/11/2015 11/11/2015 11/11/2015 11/11/2015 11/12/2015 11/14/2015 11/15/2015 11/16/2015 11/17/2015 11/18/2015 11/18/2015 11/19/2015 11/19/2015 11/19/2015 11/19/2015 11/21/2015 11/22/2015 11/22/2015 11/23/2015 11/23/2015 11/23/2015 11/24/2015 11/25/2015 11/25/2015 11/25/2015 11/26/2015 11/27/2015 11/27/2015 11/28/2015 11/28/2015 11/28/2015 11/29/2015 11/29/2015 11/30/2015 11/30/2015 11/30/2015 12/1/2015 12/2/2015 12/2/2015 12/3/2015 12/4/2015 12/5/2015 12/5/2015 12/5/2015 12/5/2015 12/8/2015 12/11/2015 12/12/2015 12/12/2015 12/12/2015 12/13/2015 12/13/2015 12/13/2015 12/16/2015 12/18/2015 12/18/2015 12/18/2015 12/18/2015 12/18/2015 12/19/2015 12/19/2015 12/20/2015 12/22/2015 12/22/2015 12/23/2015 12/25/2015 12/26/2015 12/26/2015 12/28/2015 12/29/2015 12/29/2015 12/29/2015 12/29/2015 12/30/2015 12/31/2015 12/31/2015 12/31/2015 12/31/2015 1020 1023 1024 1019 1025 1028 1029 1023 1027 1033 1026 1027 1020 1022 1021 1021 1024 1031 1025 1023 1024 1023 1028 1033 1024 1017 1019 1031 1021 1016 1023 1023 1023 1030 1021 1026 1022 1026 1029 1032 1021 1024 1024 1031 1022 1027 1028 1029 1023 1020 1021 1025 1034 1018 1020 1026 1020 1019 1022 1025 1030 1034 1025 1028 1031 1016 1024 1022 1034 1021 1029 1033 1020 1022 1024 1032 1027 1016 1018 1024 1030 73 946 1285 2889 1624 2494 2899 1055 2261 949 2050 2361 73 622 341 337 1329 321 1637 972 1330 1024 2626 1074 1253 2307 2837 370 409 1998 1037 1046 1033 91 371 1960 646 1983 2825 745 359 1422 1267 448 622 2294 2542 2798 1112 66 445 1674 1390 2588 15 1936 170 2887 770 1718 153 1371 1590 2502 485 1927 1339 727 1323 443 2791 1061 96 688 1429 743 2262 1941 2618 1396 3 $33.75 $31.17 $31.97 $12.42 $32.86 $28.06 $30.29 $28.38 $32.85 $46.78 $33.93 $28.36 $29.24 $31.89 $31.12 $32.10 $28.06 $46.46 $29.00 $30.54 $32.09 $30.68 $29.28 $47.71 $29.56 $11.80 $11.64 $48.72 $33.27 $16.90 $29.73 $31.02 $33.11 $45.88 $33.92 $33.56 $30.29 $30.80 $28.44 $45.37 $29.34 $33.39 $31.45 $45.52 $30.80 $32.13 $29.01 $33.37 $31.82 $33.92 $32.74 $30.17 $46.97 $11.02 $29.66 $33.70 $28.44 $16.40 $28.51 $33.35 $50.27 $48.19 $33.13 $31.61 $47.25 $12.45 $33.39 $30.56 $45.01 $28.54 $29.94 $45.77 $29.21 $30.86 $32.46 $49.07 $30.19 $15.26 $16.29 $32.98 $48.46 $2,463.92 $29,485.09 $41,083.81 $35,893.54 $53,368.64 $69,985.35 $87,818.62 $29,936.02 $74,271.38 $44,394.11 $69,563.22 $66,950.94 $2,134.65 $19,834.98 $10,612.56 $10,817.89 $37,287.86 $14,913.36 $47,480.68 $29,681.70 $42,682.05 $31,417.50 $76,901.48 $51,237.93 $37,039.39 $27,229.35 $33,023.38 $18,028.18 $13,607.72 $33,763.31 $30,827.01 $32,449.90 $34,201.96 $4,174.71 $12,584.55 $65,776.07 $19,565.01 $61,070.28 $80,342.15 $33,797.36 $10,534.37 $47,482.65 $39,850.82 $20,391.92 $19,154.87 $73,695.92 $73,749.63 $93,363.36 $35,386.98 $2,238.98 $14,567.90 $50,503.73 $65,282.28 $28,526.24 $444.97 $65,233.55 $4,835.33 $47,352.42 $21,955.84 $57,295.21 $7,691.80 $66,073.30 $52,681.58 $79,088.98 $22,915.13 $23,989.95 $44,706.28 $22,218.47 $59,552.61 $12,641.65 $83,556.64 $48,563.95 $2,803.88 $21,230.71 $46,382.99 $36,455.52 $68,282.42 $29,619.99 $42,645.92 $46,036.75 $145.39 2% 2% 2% 4% 2% 4% 4% 2% 4% 2% 4% 4% 2% 2% 2% 2% 2% 2% 2% 2% 2% 2% 4% 2% 2% 4% 4% 2% 2% 4% 2% 2% 2% 2% 2% 4% 2% 4% 4% 2% 2% 2% 2% 2% 2% 4% 4% 4% 2% 2% 2% 2% 4% 4% 2% 4% 2% 4% 2% 2% 2% 4% 2% 4% 2% 4% 2% 2% 4% 2% 4% 2% 2% 2% 2% 2% 4% 4% 4% 2% 2% $49.28 $589.70 $821.68 $1,435.74 $1,067.37 $2,799.41 $3,512.74 $598.72 $2,970.86 $887.88 $2,782.53 $2,678.04 $42.69 $396.70 $212.25 $216.36 $745.76 $298.27 $949.61 $593.63 $853.64 $628.35 $3,076.06 $1,024.76 $740.79 $1,089.17 $1,320.94 $360.56 $272.15 $1,350.53 $616.54 $649.00 $684.04 $83.49 $251.69 $2,631.04 $391.30 $2,442.81 $3,213.69 $675.95 $210.69 $949.65 $797.02 $407.84 $383.10 $2,947.84 $2,949.99 $3,734.53 $707.74 $44.78 $291.36 $1,010.07 $2,611.29 $1,141.05 $8.90 $2,609.34 $96.71 $1,894.10 $439.12 $1,145.90 $153.84 $2,642.93 $1,053.63 $3,163.56 $458.30 $959.60 $894.13 $444.37 $2,382.10 $252.83 $3,342.27 $971.28 $56.08 $424.61 $927.66 $729.11 $2,731.30 $1,184.80 $1,705.84 $920.73 $2.91 $2,414.64 $28,895.39 $40,262.14 $34,457.80 $52,301.27 $67,185.93 $84,305.88 $29,337.30 $71,300.53 $43,506.23 $66,780.69 $64,272.90 $2,091.96 $19,438.28 $10,400.31 $10,601.53 $36,542.11 $14,615.09 $46,531.07 $29,088.06 $41,828.41 $30,789.15 $73,825.42 $50,213.17 $36,298.60 $26,140.17 $31,702.45 $17,667.62 $13,335.56 $32,412.78 $30,210.47 $31,800.90 $33,517.92 $4,091.22 $12,332.86 $63,145.03 $19,173.71 $58,627.47 $77,128.47 $33,121.42 $10,323.68 $46,533.00 $39,053.81 $19,984.09 $18,771.77 $70,748.08 $70,799.65 $89,628.82 $34,679.25 $2,194.20 $14,276.55 $49,493.66 $62,670.99 $27,385.19 $436.07 $62,624.21 $4,738.62 $45,458.33 $21,516.72 $56,149.31 $7,537.96 $63,430.37 $51,627.95 $75,925.42 $22,456.83 $23,030.35 $43,812.16 $21,774.10 $57,170.50 $12,388.82 $80,214.38 $47,592.67 $2,747.81 $20,806.10 $45,455.33 $35,726.41 $65,551.12 $28,435.19 $40,940.09 $45,116.01 $142.48 $19,889,273.05 Date 1/2/2015 1/14/2015 1/17/2015 1/20/2015 1/24/2015 1/28/2015 1/30/2015 1/31/2015 1/31/2015 2/10/2015 2/20/2015 2/25/2015 3/3/2015 3/12/2015 3/15/2015 3/22/2015 3/25/2015 3/30/2015 4/5/2015 4/10/2015 4/11/2015 4/12/2015 4/14/2015 4/19/2015 4/24/2015 4/27/2015 4/29/2015 5/3/2015 5/3/2015 5/21/2015 5/25/2015 5/26/2015 5/28/2015 6/1/2015 6/6/2015 6/7/2015 6/15/2015 6/26/2015 6/27/2015 7/3/2015 7/3/2015 7/5/2015 7/6/2015 7/7/2015 7/9/2015 7/11/2015 7/11/2015 7/19/2015 8/2/2015 8/4/2015 8/5/2015 8/10/2015 8/13/2015 8/14/2015 8/15/2015 8/17/2015 8/24/2015 8/26/2015 9/2/2015 9/3/2015 9/7/2015 9/18/2015 9/24/2015 9/24/2015 9/24/2015 9/29/2015 10/7/2015 10/20/2015 10/20/2015 10/23/2015 11/5/2015 11/6/2015 11/8/2015 11/15/2015 11/18/2015 11/20/2015 11/22/2015 11/24/2015 11/25/2015 11/25/2015 Item 1022 1034 1033 1015 1026 1030 1027 1015 1032 1020 1029 1033 1015 1022 1034 1027 1030 1023 1028 1026 1029 1025 1026 1026 1018 1027 1029 1023 1028 1027 1025 1017 1025 1025 1032 1019 1030 1034 1024 1025 1029 1029 1018 1015 1023 1020 1033 1031 1019 1020 1029 1020 1024 1019 1020 1023 1021 1031 1021 1022 1019 1030 1030 1032 1033 1026 1030 1016 1017 1018 1017 1018 1029 1031 1016 1025 1020 1016 1015 1018 Quantity Unit Price 19,863 $24.65 6,557 $38.28 9,565 $35.95 15,175 $12.74 9,182 $25.85 13,704 $33.35 18,679 $22.46 15,245 $11.23 5,177 $38.94 15,152 $20.25 9,725 $20.95 18,397 $36.87 5,263 $11.98 14,960 $23.70 16,728 $34.07 17,590 $21.20 15,352 $36.55 7,013 $23.23 12,243 $24.10 13,694 $24.20 13,154 $22.83 7,106 $24.43 13,396 $22.55 10,804 $24.16 7,092 $8.23 8,365 $25.44 16,263 $21.43 5,667 $21.05 14,212 $22.55 8,983 $22.16 9,368 $20.04 7,279 $7.79 15,945 $25.84 8,468 $25.97 8,357 $33.18 16,012 $7.34 19,126 $34.01 6,157 $35.26 13,038 $22.12 14,466 $24.84 19,362 $20.48 16,091 $25.04 13,150 $9.77 10,069 $10.12 14,016 $21.70 13,119 $24.85 6,746 $38.85 10,289 $38.48 16,970 $8.90 13,986 $20.40 17,293 $23.24 5,026 $20.06 12,625 $22.00 18,642 $10.95 5,551 $22.09 16,383 $20.10 14,445 $22.11 12,094 $36.25 19,939 $21.73 15,535 $20.78 7,378 $8.48 18,906 $36.89 5,721 $35.54 8,421 $37.43 11,988 $36.55 17,630 $23.75 10,135 $33.66 13,739 $11.21 13,949 $9.44 19,807 $8.53 7,024 $11.94 5,581 $9.21 6,560 $22.55 11,847 $34.85 18,583 $12.71 18,630 $23.16 14,952 $25.83 12,313 $8.42 11,599 $7.80 5,565 $10.11 11/26/2015 11/29/2015 11/29/2015 11/29/2015 11/30/2015 12/1/2015 12/8/2015 12/14/2015 12/16/2015 12/20/2015 12/28/2015 1034 1020 1034 1034 1032 1031 1015 1031 1026 1032 1029 18,778 10,840 6,081 19,884 18,156 14,843 7,638 18,437 11,745 15,950 18,829 $35.01 $22.75 $35.27 $35.01 $35.73 $36.02 $7.07 $35.96 $21.13 $35.78 $23.66 Memo Part 1 The sales commissions are misapplied for multiple entries and the same can be seen from J column of excel sheet. All the entries with \"False\" represent misapplied sales commission. The reason behind misapplication is the wrong percentage taken for calculating the commission. For all the wrong entries, sales quantity is less than 2,000 and therefore, the percentage to be taken is 2% instead of 4%. The commission applied is $680,764.52 and the correct commission to be given is $626,253.31. Thus sales commission is over applied by $54,511.22. Part 2 The supply of Item 1029 was destroyed due to the fire. The loss is calculated by using gross profit. The company is earning gross profit of 18% on its net revenue. The net revenue is calculated by subtracting sales commission from sales revenue. The loss incurred by company is $1,009,205.61. Part 3 The company is following the periodic method of inventory. As per the calculations done in excel sheet, the ending inventory is 5,831 units costing $58,699.73. The details are as follows: Date Count 11/25/2015 5 11/6/2015 Total 6 5,831 Price per unit Product 5,56 $ 10.11 $ 56,250.19 $ 9.21 $ 2,449.54 $ 58,699.73 26 Memo To: CFO From: Staff Accountant Date: April 7, 2016 Re: Analysis of Inventory Part 1 The sales commissions are misapplied for multiple entries and the same can be seen from J column of excel sheet. All the entries with \"False\" represent misapplied sales commission. The reason behind misapplication is the wrong percentage taken for calculating the commission. Since there were more than 500 entries and it will become very difficult to individually check each items, therefore \"IF\" function in excel sheet is used. This has resulted in calculation of correct commission and identification of entries with wrong commission in fraction of seconds. For all the wrong entries, sales quantity is less than 2,000 and therefore, the percentage to be taken is 2% instead of 4%. The commission applied is $680,764.52 and the correct commission to be given is $626,253.31. Thus sales commission is over applied by $54,511.22. To avoid such problems in future, automatic excel functions shall be used for such calculations instead of manual calculations. Part 2 The supply of Item 1029 was destroyed due to the fire. The loss is calculated by using gross profit method. By using the \"Filter\" function in excel, all the entries for Item 1019 is accumulated. The corresponding sales commission is also mentioned in excel sheet. The company is earning gross profit of 18% on its net revenue. The net revenue is calculated by subtracting sales commission from sales revenue. From the net revenue, gross profit is deducted to calculate the cost of supply. The loss incurred by company is $1,009,205.61. The inventory must be properly insured so that the loss recovery can be made. Employees must be properly trained through mock drill sessions so that they can handle such cases of fire and prevent loss for company. Part 3 The company is following the periodic method of inventory. As per the calculations done in excel sheet, the ending inventory is 5,831 units costing $58,699.73. The details are as follows: Date Count Price per unit Product 5,56 11/25/2015 5 $ 10.11 $ 56,250.19 $ 9.21 $ 2,449.54 $ 58,699.73 26 11/6/2015 Total 6 5,831 Memo Part 1 The sales commissions are misapplied for multiple entries and the same can be seen from J column of excel sheet. All the entries with \"False\" represent misapplied sales commission. The reason behind misapplication is the wrong percentage taken for calculating the commission. For all the wrong entries, sales quantity is less than 2,000 and therefore, the percentage to be taken is 2% instead of 4%. The commission applied is $680,764.52 and the correct commission to be given is $626,253.31. Thus sales commission is over applied by $54,511.22. Part 2 The supply of Item 1029 was destroyed due to the fire. The loss is calculated by using gross profit. The company is earning gross profit of 18% on its net revenue. The net revenue is calculated by subtracting sales commission from sales revenue. The loss incurred by company is $1,009,205.61. Part 3 The company is following the periodic method of inventory. As per the calculations done in excel sheet, the ending inventory is 5,831 units costing $58,699.73. The details are as follows: Date Count 11/25/2015 5 11/6/2015 Total 6 5,831 Price per unit Product 5,56 $ 10.11 $ 56,250.19 $ 9.21 $ 2,449.54 $ 58,699.73 26 Memo To: CFO From: Staff Accountant Date: April 7, 2016 Re: Analysis of Inventory Part 1 The sales commissions are misapplied for multiple entries and the same can be seen from J column of excel sheet. All the entries with \"False\" represent misapplied sales commission. The reason behind misapplication is the wrong percentage taken for calculating the commission. Since there were more than 500 entries and it will become very difficult to individually check each items, therefore \"IF\" function in excel sheet is used. This has resulted in calculation of correct commission and identification of entries with wrong commission in fraction of seconds. For all the wrong entries, sales quantity is less than 2,000 and therefore, the percentage to be taken is 2% instead of 4%. The commission applied is $680,764.52 and the correct commission to be given is $626,253.31. Thus sales commission is over applied by $54,511.22. To avoid such problems in future, automatic excel functions shall be used for such calculations instead of manual calculations. Part 2 The supply of Item 1029 was destroyed due to the fire. The loss is calculated by using gross profit method. By using the \"Filter\" function in excel, all the entries for Item 1019 is accumulated. The corresponding sales commission is also mentioned in excel sheet. The company is earning gross profit of 18% on its net revenue. The net revenue is calculated by subtracting sales commission from sales revenue. From the net revenue, gross profit is deducted to calculate the cost of supply. The loss incurred by company is $1,009,205.61. The inventory must be properly insured so that the loss recovery can be made. Employees must be properly trained through mock drill sessions so that they can handle such cases of fire and prevent loss for company. Part 3 The company is following the periodic method of inventory. As per the calculations done in excel sheet, the ending inventory is 5,831 units costing $58,699.73. The details are as follows: Date Count Price per unit Product 5,56 11/25/2015 5 $ 10.11 $ 56,250.19 $ 9.21 $ 2,449.54 $ 58,699.73 26 11/6/2015 Total 6 5,831