Autore Page Layout Formas Data Review View Help Foxit Reader PDF Search 1 See The Light Projected Income Statement For the Period Ending December 31, 20x1 $ 1.125 000 00 750 000 00 $ 375 000 00 25.000 lamps @ $45.00 Cost of Goods Sold @ $30.00 Gross Pro Selling Expenses Forced 523,000.00 Vanabe Commission per unit) @ 500 75.00000 $ 1.000.00 Administrative Expenses $42,000.00 Vaat Total Selling and Administrative Expenses @ 5200 50,00000 0 0000 Net Prote 190 000 00 185 000 00 $ See The Le Projected Balance Sheet As of December 31, 201 Durant Assets Accounts Recewable 5 4 .710.00 67 500 00 Lampes Work in Process Finished Goods Total Cament Assets 500 @ 51600 3000 53000 8.00000 90.00000 $200 21000 Foad Assets Equpment Acceder Total Fored A s TA $ 20.000.00 5.000.00 13200 00 S213 410 00 Type here to search Search View Foxit Reader POF Help Formulas Data Review 10 AA == A Home Insert Page Layout X Cut Copy 3 Format Painter BU D Font Wrap Text Merge & Center - Condition 2 $ -% -28 Alignment F G H I A B C D E 1 See The Light Projected Balance Sheet As of December 31, 20x1 5 34.710.00 67,500.00 Current Assets Cash Accounts Receivable Inventory Raw Material Lamp Kits Work in Process Finished Goods Total Current Assets 8,000.00 500 @ $16.00 3000 @ $30.00 $ 90.000.00 200,210.00 Fixed Assets Equipment Accumulated Depreciation Total Fixed Assets Total Assets $ 20,000.00 6,800.00 13,200.00 213 410 00 $ $ $ 54,000.00 54,000.00 Current Liabilities Accounts Payable Total Liabilities Stockholder's Equity Common Stock Retained Earnings Total Stockholder's Equity Total Liabilities and Stockholder's Equity $ 12,000.00 147.410.00 159.410.00 213.410.00 $ Introduction FAQ 1 2 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 16 17 1 Type here to search 9 AutoSave Ou File Home - Page Layout Insert Formulas Data Review View Help Foxit Reader PDF Px cut W L I Copy MS Sans Serif -8.5 - AAEEE BLUE- A EEEE rap Text Merge & Center - Paste $ %) Format Painter Clipboard Number E 8 The projected cost of a lamp is calculated based upon the projected increases or decreases to 9 current costs. The present costs to manufacture one lamp are Lamp Kit Direct Labor Variable Overhead Fixed Overhead: $16.0000000 per lamp 2.0000000 per lamp (4 lamps/hr.) 2.0000000 per lamp 10.0000000 per lamp (based on normal capacity of 25.000 lamps) Cost per lamp $30.0000000 per lamp 30 Expected increases for 20x2 36 When calculating projected increases round to TWO (5000) decimal places 1. Material Costs are expected to increase by 6.50% 2. Labor Costs are expected to increase by 4.50% 3. Variable Overhead is expected to increase by 6.50% 4. Foed Overhead is expected to increase to $290,000 5. Fixed Administrative expenses are expected to increase to $52.000 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 3.50% 7. Foxed selling expenses are expected to be $25,000 in 20x2. 8. Variable administrative expenses (measured a per lamp basis) are expected to increase by 5 00% 76 On the following schedule develop the following figures: 1- 20x2 Projected Vanable Manufacturing Unit Cost of a lamp 2. 20.2 Projected Variable Unit Cost per lamp. 3- 20x2 Projected Fixed Costs Introduction FAQ 1 2 3 4 19 10 11 12 13 14 15 Scroll lock Type here to search A In Copy Format Painter Cleboard - 10 BTUA 9 Variable Manufacturing Unit Cost 202 Cost Rounded to 2 Decimal Places 20x 1 Cost Projected Percent Increase 161 65 24.5 265 11 Lamp Kit 18 Labor 19 Variable Overhead $1704 5209 $2.13 (401) (402) (403) $21.26 21 Projected Variable Manufacturing Cost Per Unit (404 31 Total Variable Cost Per Unit 20x1 Cost Projected Percent Increase 3.5 20x2 Cost Rounded to 2 Decimal Places 3 3.11 2 10 33 Variable Selling 40 Variable Administrative 41 Projected Variable Manufacturing Unit Cost 5 {4.05) (4.06) (404 44 Projected Total Variable Cost Per Unit 26 471 (407) 54 Schedule of Fired Costs 20x 1 Cost 20x2 Cost Projected Percent Increase {4.08) 62 Fixed Overhead 63 (normal capacity of_ 64 Fixed Seling 65 Fixed Administrative lamps @_) (409) (4.10 73 Projected Total Food Costs Introduction FAQ 1 2 3 6 7 8 9 10 11 12 13 14 15 16 17 Scroll Loc Type here to search Ote w Sans Serit A -10 - A A Ih Copy I format Painte B 9 S-% 9 EEEEEE erge Center 2 Merge Center - Anment Clipboard 1 Rodrig PART 2 Cost Volume Relationships - Profit Planning Big Al is about to begin work on the budget for 20x2 and they have requested that you prepare an analysis based on the following assumptions Note Remember that we cannot sell part of a lamp, therefore to find the number of units you have to round up to the next complete unit. Furthuremore, to find the required sales in dollars may be easier to find the number of units and then multiply by the selling price per unit For 20x2 the selling price per lamp will be $4500. What is the projected contribution margin and contribution margin ratio for each lamp sold? Contribution Margin per unit (Round to two places, s . ) $10.00 (5.01) Contribution Margin Ratio (Round to four places, % is two of those places ) 22 22% (5.02) ST 2 What For 202 the selling price per lamp will be $45.00. The desired net income in 20x2 is $195.000 would sales in units have to be in 202 to reach the profit goal? Breakeven sales in units (Since we cannot sell part of a unit round up to the nerd unneeded 26.000 units 1503 oduction FAO 2 - 5 6 7 8 9 10 11 12 13 14 | 15 | 16 | 17 | Type here to search DURACI Search Foxit Reader PDF Formulas Data Review ViewH elp Page Layout Ms Sans Serit 10 A W A Alignment H the forced cost increase by $75,000.00 how many lamps 943 For 202 the selling price per lamp will be $45.00. must be sold to breakeven? Breakeven sales in units (Since we cannot sell part of 14.000 units 504 introduction | FAQ | 1 | 2 | 3 | 4 5 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 Introduction FAQ # Type here to search Data Review View He Formulas Page Layout MS Sans Sert BTU -10 AA EE A LE Merge Center Alignment C F D E 1 2 Rodrigues 5469 For 20x2 the selling price per lamp will be $45.00. If the variable cost increase by $750 a unit how many lamps must be sold to breakeven? 3 units (6:01) You entered 2 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if neede the variable cost decreased by $7.50 a unit how many lamps For 20x2 the selling price per lamp will be $45.00. must be sold to breakeven? Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit needed 3.715 units {6.02) for 20x2 the selling price per lamp is increased to $52.50 a unit how many Lamps must be sold Breakeve sales in units (Since we cannot sell part of a unit round up to the next unit if needed 18 units 1603) You entered 907 91 for 20x2 the selling price per lamp is decreased to $37.50 a unit how many lamps must be sold to breakeven? 100 Introduction FAQ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Scroll Lock Type here to search et Page Layout Formulas Data Review View Help Foxit Reader POP P Search Copy Alignment annot sell part of a round up to the next unneeded 10 units (603) You entered 17 S07 for 2012 the selling price per amp is decreased to 537 50 a unit how many lamps must be sold to break 100 101 we cannot sell part round up to the next unit if needed 26000 (604 :51 15 6 7 * 8 9 10 Type here to search 11 12 13 14 15 16 17 File Home ment Page Layout formulas Data Review View top fout Reader por o search Budgets 17 Division N has decided to develop its budget based upon process of 3.000 lamps at 1 S peame 28 The c ash regar d thew This budget is to be used 29 of operations d e composed 31 1 Production lit 2 Buda 3. Direct Labor Budget 264 Factory Overhead Budget 596 Cost of Good Sold Budget T2 Cash Budget T o Budgeting 86 The company wants to mananthe same number of the beginning and ending into 87 work in process and electrical parts while increasing the inventory of Lamp to 550 pieces and 38 decreasing the finished goods by 20% 1 Producto del Total Needed Less beginning inventory roduction HO 1 4 6 7 8 9 10 11 12 13 14 15 16 17 Present E o Type here to search Data Review View Help Foxit Reader PDF Home Insert Formulas Page Layout Cut MS San Sen S A Lung Copy M -96 Format Painter Cupboard 1 hod 2 Moters Bude (801) (8.02) 1803) 8.00 Lamp Kids Needed for Production Desired Ending Inventory Total Needed Less Beginning inventory Total Purchases Cost per piece Cost of Purchases (Round to two places. S84) 805 18.06) 3 Direct Labor Budget Labor Cost Per Lamp Production Total Labor Cost (Round to two places, 5###) 8891898398 {8.08) 4 Factory Overhead Budget Varate Factory Overhead Variable Factory Overhead Cost Per Unt Number of Units to be produced Total Vanable Factory Overhead ( Round to two places, ### Fixed Factory Overhead 1909) (8.10) 108 Total Factory Overhead (Round to two places. Sa (8.11) 110 119 introduction FAQ 1123 5 67 8 9 10 11 12 13 14 15 16 17 18 Pr Scral look Type here to search Insert Page Layout Formulas Data Review View Fast Reader PDF A A MS Sans Sert a s BTUA Morge & Centers D E F G H 54 Exctory O ut Overhead Allocation rate based on 1 Number of Units Total Factory Overhead/Number of Units (Round to two places, S.) 1901 5 Castagneter Castefonok Labor Cost Per Lamp Factory overhead per unit Total cost of one unit (Round to two places, S.) (903) 6 Sellegd Budget & NORBER (9.09 Food Seling Variable Seling (Round to two places, 5 ) Fixed Administrative Vanate Administrative Round to two places. See Total Selling and Administrative Round to two places, so 19:05) 1906 Budget Beginning inventory, Finished Goods Production Costs Wanas 19.07) A Beginning or Purchased ble for Use Ending retary of Lamps Lamp Kits Used In Production 190 Total Materials 19.09 1910 Production 1 2 9 10 11 12 13 14 15 16 17 18 Pre Type here to search DUE AutoSave 9 ta Review Vino Help formulas Font Reader Por e search Page Layout Insert - wapen Center 19.06 38 Total Selling and Administrative Round to two places, SA Round dolls to two ES 40 (907) 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) 19.09) 9.10) 1911) 19.12) 19.13) 19.14 Total Materials Labor Overhead Cost of Goods Available Less Ending Inventory, Finished Goods Cost of Goods Sold 54 88 12 13 14 15 16 17 Introduction FAQ1234 18 Pre Scroll look ER Type here to search ME AutoSave OD 2 Data Review View Help Foxit Reader PDF Search MSS Serit - 8.5 A RCD Podige 7 Budgeted income Statement Sales Cost of Goods Sold Gross Profit Selling Expenses & Admin Expenses 25 Cash Budget Receivables and 27 Assume actual cash receipts and disbursements will follow the pattern below. Not 28 Payables of 12/3txt will have a cash impact in 2012) 32 1 19.00% of sales for the year we made in November and December Since our customers have to day terms 33 those funds will be collected be collected in January and February 34 2. 89.00% of material purchases will be paid during the year, the remaining portion will be paid in Januayor February 35 3. All other manufacturing and operating costs are paid for when incurred 384The budgeted depreciation expense is equal to 6% of the food manufacturing, selling and administrative expenses 39 5. Minimum Cash Balance needed for 20x2 5195.000 See The Light Projected Cash Budget For the Year Ending December 31, 20x2 Round dollars to two Beginning Cash Balance Cash Inows Sales Collections Account Receivable Sales last year not collected) Sales made and collected in 20x2 Cash Available (10.02) (1003) (1004 55 Cash Outflows Introduction Scroll Lock FAQ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Press Type here to search In Copy Format Painter MS F G H I J K L 25 ABCD Cash Budget 27 Assume actual cash receipts and disbursements will follow the pattem below (Note: Receivables and 28 Payables of 12/31x1 will have a cash impact in 20x2) 32 1 19.00% of sales for the year are made in November and December. Since our customers have 60 day terms 33 those funds will be collected be collected in January and February 34 2. 89 00% of material purchases will be paid during the year, the remaining portion will be paid in Januay or February 35 3. All other manufacturing and operating costs are paid for when incurred 38 4. The budgeted depreciation expense is equal to 0.5% of the forced manufacturing, selling and administrative expenses 39 5 Minimum Cash Balance needed for 20x2 $195,000 I See The Light Projected Cash Budget For the Year Ending December 31, 20x2 Round dollars to two places, SA 47 Beginning Cash Balance Cash flows Sales Collections: Account Receivable (Sales last year not collected) Sales made and collected in 20x2 Cash Available 11002) (1003) (1004 55 {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 11 {10.07) Budgeted Cash Balance before financing Needed Minimum Balance (1008) Amount to be borrowed (if any) (10.09) Budgeted Cash Balance 10103 Introduction FAQ 9 10 11 12 13 14 15 16 17 18 Type here to search AutoSave O Help Search Foxit Reader PDF Review 6 = insert Page Layout MS Sans Serif File Home ex Formulas Data S AA L scopy Carte 5-969 - Format Painter PART 5 Job Order Costing to 17 To keep records of the actual cost of a special onder job, a Job Order Cost System has been developed 18 Overhead is applied at the rate of 50% of the direct labor cost 27 Job Order Costing Section 29 On January 1, 2012 Division S began Job 2407 for the Client THE BIG CHILDREN STORE The 30 job called for 4 000 customized lamps. The following set of transactions occurred from 36 January 5 until the job was completed: 5-Jan Purchased 4 025 Lamp Kits 516 60 per kit Jan 4,125 sets of Lamp Kits were requisitioned 17-Jan Payroll of 600 Direct Labor Hours $9.85 per hour 30 Jan Payrol of 650 Direct Labor Hours $10.10 per hour 30 Jan 3990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and we a cost of normal processing Month End Oudhead Informato Actual Variable Manufacturing Overhead Actual Fed Manufacturing Overhead $ 1.575 00 $ 40,373.45 Round to two pisces SA Cost of Direct Material incurred in Manufacturing Job 2407 1 FAQ 2 4 3 5 7 Introduction 6 8 9 10 17 11 15 18 12 13 16 14 Scroll Lock # Type here to search AutoSave OD 2- Foxit Reader Por o search Round to two places. Se Cost of Direct Material incurred in Manufacturing (13.01) Cost of Direct Labor incurred in Manufacturing Job 2007 (1302) Cost of Manufacturing Overhead Applied to Job 2007 (1303) (13.04 112 119 120 Introduction 011234 5 67 10 11 12 13 14 15 16 Type here to search Autosaven B insert Search Data Foxit Reader PDF Review Formulas vien Page Layout MS Sans Sert & AA X Cut Io Copy - Ilomat Painter 18 Special order lamps are manufactured in division S. Because of the precise nature of the process a 19 standard cost system has been developed. The following standards are used for the special orders: OBSEN Standards Lamp Kits Direct Labor Variable Overhead * Foxed Overhead $16000000 per lamp 2400000 per lamp (4 m /hr.) 0 250000 per lamp ( 4m.hr) 10000000 per lamp 528 650000 Fred overhead is based on expected production of 4,007 customized lamps each month 34 To keep records of the actual cost of a job a Job Order Cost System has been developed Entries 51 are made to the Job Order System at actual cost overhead is applied based on actual labor hours) 52 while entries are made to the accounting system at standard Variance analysis is used to analyze the 53 oferences 63 Job Order Costing Section 65 on January 1, 2012. Divisions began Job 1101 for the Client, THE BIG CHEDREN STORE. The 66 b called for 4.000 customized lamps. The following set of transactions occurred from 73 January 5 until the job was completed 5 Jan Purchased 4.025 Lampka 516 60 per la 9 Jan 4,125 sets of Lamp Kes were requisitioned 17 Jan Payroll of 600 Direct Labor Hours $9.85 per hout 30-Jan Payroll of 650 Direct Labor Hourse 510 10 per hour 30-Jan 3 993 lamps were completed and shipped Al materials requisitioned were used or scrapped Math End Overhead formation Actual Variable Overhead Actual Foed Overhead $ 1,575.00 5 40,373.45 introduction FO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Scroll Type here to search MED16 Review View Help Foxit Reader PDF RX Home Tent Page Layout Formulas Data issons sont as AA from Painter TEA 13 Wrap Tot Center M 1 Rods OWN How many Lamps were completed Note: Show favorable variances as negative numbers 115 011 What was the total material price variance for the Lamp Kits purchased O NNES (15.02) What was the material usage variance for Lamp Kits? (1503) 46 What was the direct labor efficiency variance? (1504 57 What was the direct laborate variance? SEBESS Introduction FAQ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Pre Solok Type here to search insert Page Layout Formulas Data Review View H elp Foxit Reader Pop Search MS Sans Serif 8.5-AA ng Copy - A Merge Center 5 % 93 A B Iscla Rodriguez C D E F G H I 4 PART 7 Capital Decision Making 18 Big Al gives his worker's a one hour lunch and two fifteen minute breaks each day. He believes that a 28 cold soda machine would be appreciated by his workers, and an appreciated worker is a good worker 29 He has priced a machine a national member only warehouse for $2.150. The machine should be 30 usable for 6 years after which would be inefficient, obsolete and would have to be disposed of at the 31 dump Big Al believes that cans a day will be purchased. The plant is open five days a week, 50 32 weeks per year. A case of soda (24 cans) costs $5.76 and Big Al believes that a price of $ 90 per 42 can would win him good will 4. What is the estimated annual sales in (1701) What is the contribution margin per can of soda? rounded to two places S# (1702) How many cans of soda must be sold each year to breakeven? Round up to zero places, cans) {17.03) ental cashi soda machine?(rounded to two places. Se (17.09 What is the payback period in years? (rounded to two places 3 years) Introduction FAQ 1 2 3 1 12 13 14 15 16 17 18 Pre Scrollock Type here to search la Copy Merge Center % 9 39 of Fortune LAB CD (1704 What is the payback period in years? (rounded to two places # {17.05) per year what is the net present value? Use the tables on page 18 {17.06) 112.07 158 159 Introduction FAO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Scroll Lac 15 Type here to search Oi- e DURAC Search Review Foxit Reader PDF Data View H elp Formulas insert Page Layout Merge Center TA L M N B C D E Present Value of Annuity $100 in Area SRE 3 8094 .713 5.601 376245465308 4580 1383 3 .717 2 alalalalala 1360 1352 1345 1650 1509 1626 S 1323 1574 16 1592 20 21 1430 1.518 4 170 1556 e 223 6734515 5379 4.072775363044525242 4552749358843905158 502723964329 5076 26983505 4.270 4.996 2673346542124.917 6.5% 26483.426 4156 70% 2673387 4100 4.767 75%2601334940464694 B02577 331239934623 8552554 32763414554 902531 703890 4486 95 25093 20437804420 100% 2.487 1703.791 4355 10.5% 2.465313637334292 11.0%203102 36964231 11.5% 24233.0703 650 12042402 30373605 12552381300536614056 23612974 1325%23129443475 180X27229143433 14.5%2302884323 836 150% 2 283 2855 352 3.784 15.5% 2.264 2 826 3.313 16.0% 2 246 2798 3.274 15522282770 3.236 17.09122102743 3.199 17.5% 2.192 2716 3.163 3.543 16 0 2 174 2690 3.127 3092 190% 2.140 2639 3.058 19595212326133024 20.0% 2 106 2.589 2.991 205% 2090 21.0% 2074 2.540 2.926 21.5% 2058 2517 2 895 50.5% 510% 1.781 51.5% 52.0% 1375 1.753 1 740 53.09 5355 1.726 540 54.5% 1.337 1687 560% 1.330 555% 1604 56.0% 1315 1.662 56551308 1.581 1649 57.0% 1301 1.570 1.637 575% 1.294 1.560 58 091287 1.447 1.613 5854 1280 1.602 59.0% 1273 1528 1.590 59.5% 1.206 1.579 60.0% 1260 1567 60 55 1.253 1404 61.0% 1 247 1395 1.545 61.5% 1.240 1387 62.0% 123 1.379 1494 62 5% 1227 1371 1.459 1513 63.0% 1.221 1352 1.449 1.503 63 59 1214 1.354 1440 64 0% 1.208 1,347 1431 1319 1422 65.0% 1.196 1331 1413 1.462 65.5% 1 190 1.323 1404 66.0% 1184 1316 1.395 1.178 1386 1.172 1.301 1.378 1.424 1359 1.414 68.0% 1160 1286 13611.405 68.5% 1.155 1279 1 352 1.396 69.09 1 149 1272 1.344 1.387 69.5% 11431265 1336 1.378 70.0% 11331125813281369 5 6 7 8 9 10 11 12 1478 1534 1968 31 545% 13592157 &&& 1293 42 2958 44 FAQ 13 14 15 16 Scroll lock Type here to search Autosaven - Help Foxit Reader PDF Search Page Layout Formulas Data t je & Contes MN 1.258 1370 115% 1319 1303 1090 1909 2200 1 116 1230 7251111 1724 73091.10512171281 73.5% 74 % 1095 745 75.0% 1,085 1.191 755% 1079 1,074 76,5% 1.069 7709 775% 1060 1.160 7891055 1 287 1.279 1 272 7609 1264 B C D E 21552058251728953205 22032042249 2564 ) 167 22 20272471 2833 3129 23 2011 2.44828033092 23351996 2426 27743056 2400 1 2745 3020 2455 1967 2383 27172986 19523622689 1933124125622918 2 2635205 26092853 1.896 2 280 25832821 1882 225025571 1 858 2241 2532 2759 1.85522222507 2729 1.842 2 203 224832700 2.459 2436 30.5% 1 8032140 2412 121 2 130 22390 315171921132357 32 091.766 2.095 2.345 32.5% 1754 2079 2320 6733.0% 174220622302 335173020452 281 69 340% 70 34.551 7135095 7235596 73 36 0% 74365% 2.162 15 370% 1652 levels SSSSSSSSSS 106 1.249 1.242 2611 7350 2 165 1235 1 227 79 0% 1045 79551040 80.0% 1035 1.131 80.5% 1.031 1.177 81 0% 10261120 815510921.1141165 82.0% 1017 1.158 1.103 1.152 830% 1008 1 097 1.146 1 220 1213 1206 1.199 1193 1185 1179 1.173 2 105 7835 200 2229 8039.55 1.599 1.863 2052 1.8492 035 2.188 2.168 84 0% 0.999 1 087 84.5% 0.995 1081 85.0% 0.991 1.076 855% 985 1.071 05050.982 865% 0.978 1061 87.0% 0.974 1055 87.5% 0.969 1.050 88.0% 0.965 1.045 8850 951 1040 89.09 0.957 1036 895% 0.9531031 90.0% 0.949 1025 90.5% 0.945 1021 91 0% 0.941 1016 91.5% 0.937 1.012 92 0% 0.333 1007 5 6 7 8 9 114 1.160 1.1281153 1.122 1.116 1.141 1.111 1125 1105 1.129 1099 1123 1094 1 088 1.111 1082 1.077 1.099 1072 1093 1066 1087 1.061 1082 1056 1.076 1050 1.071 1015 1,065 10 11 12 2001 34 4151559 1.8091905 2 109 85 42041 549 1195 1969 86 4251540 1.7821952072 87 40515301.769 1937 2054 83 41551521 175719212036 Introduction FAQ 1 2 Scroll Lock Type here to search 3 4 13 14 15 16 Autore Page Layout Formas Data Review View Help Foxit Reader PDF Search 1 See The Light Projected Income Statement For the Period Ending December 31, 20x1 $ 1.125 000 00 750 000 00 $ 375 000 00 25.000 lamps @ $45.00 Cost of Goods Sold @ $30.00 Gross Pro Selling Expenses Forced 523,000.00 Vanabe Commission per unit) @ 500 75.00000 $ 1.000.00 Administrative Expenses $42,000.00 Vaat Total Selling and Administrative Expenses @ 5200 50,00000 0 0000 Net Prote 190 000 00 185 000 00 $ See The Le Projected Balance Sheet As of December 31, 201 Durant Assets Accounts Recewable 5 4 .710.00 67 500 00 Lampes Work in Process Finished Goods Total Cament Assets 500 @ 51600 3000 53000 8.00000 90.00000 $200 21000 Foad Assets Equpment Acceder Total Fored A s TA $ 20.000.00 5.000.00 13200 00 S213 410 00 Type here to search Search View Foxit Reader POF Help Formulas Data Review 10 AA == A Home Insert Page Layout X Cut Copy 3 Format Painter BU D Font Wrap Text Merge & Center - Condition 2 $ -% -28 Alignment F G H I A B C D E 1 See The Light Projected Balance Sheet As of December 31, 20x1 5 34.710.00 67,500.00 Current Assets Cash Accounts Receivable Inventory Raw Material Lamp Kits Work in Process Finished Goods Total Current Assets 8,000.00 500 @ $16.00 3000 @ $30.00 $ 90.000.00 200,210.00 Fixed Assets Equipment Accumulated Depreciation Total Fixed Assets Total Assets $ 20,000.00 6,800.00 13,200.00 213 410 00 $ $ $ 54,000.00 54,000.00 Current Liabilities Accounts Payable Total Liabilities Stockholder's Equity Common Stock Retained Earnings Total Stockholder's Equity Total Liabilities and Stockholder's Equity $ 12,000.00 147.410.00 159.410.00 213.410.00 $ Introduction FAQ 1 2 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 16 17 1 Type here to search 9 AutoSave Ou File Home - Page Layout Insert Formulas Data Review View Help Foxit Reader PDF Px cut W L I Copy MS Sans Serif -8.5 - AAEEE BLUE- A EEEE rap Text Merge & Center - Paste $ %) Format Painter Clipboard Number E 8 The projected cost of a lamp is calculated based upon the projected increases or decreases to 9 current costs. The present costs to manufacture one lamp are Lamp Kit Direct Labor Variable Overhead Fixed Overhead: $16.0000000 per lamp 2.0000000 per lamp (4 lamps/hr.) 2.0000000 per lamp 10.0000000 per lamp (based on normal capacity of 25.000 lamps) Cost per lamp $30.0000000 per lamp 30 Expected increases for 20x2 36 When calculating projected increases round to TWO (5000) decimal places 1. Material Costs are expected to increase by 6.50% 2. Labor Costs are expected to increase by 4.50% 3. Variable Overhead is expected to increase by 6.50% 4. Foed Overhead is expected to increase to $290,000 5. Fixed Administrative expenses are expected to increase to $52.000 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 3.50% 7. Foxed selling expenses are expected to be $25,000 in 20x2. 8. Variable administrative expenses (measured a per lamp basis) are expected to increase by 5 00% 76 On the following schedule develop the following figures: 1- 20x2 Projected Vanable Manufacturing Unit Cost of a lamp 2. 20.2 Projected Variable Unit Cost per lamp. 3- 20x2 Projected Fixed Costs Introduction FAQ 1 2 3 4 19 10 11 12 13 14 15 Scroll lock Type here to search A In Copy Format Painter Cleboard - 10 BTUA 9 Variable Manufacturing Unit Cost 202 Cost Rounded to 2 Decimal Places 20x 1 Cost Projected Percent Increase 161 65 24.5 265 11 Lamp Kit 18 Labor 19 Variable Overhead $1704 5209 $2.13 (401) (402) (403) $21.26 21 Projected Variable Manufacturing Cost Per Unit (404 31 Total Variable Cost Per Unit 20x1 Cost Projected Percent Increase 3.5 20x2 Cost Rounded to 2 Decimal Places 3 3.11 2 10 33 Variable Selling 40 Variable Administrative 41 Projected Variable Manufacturing Unit Cost 5 {4.05) (4.06) (404 44 Projected Total Variable Cost Per Unit 26 471 (407) 54 Schedule of Fired Costs 20x 1 Cost 20x2 Cost Projected Percent Increase {4.08) 62 Fixed Overhead 63 (normal capacity of_ 64 Fixed Seling 65 Fixed Administrative lamps @_) (409) (4.10 73 Projected Total Food Costs Introduction FAQ 1 2 3 6 7 8 9 10 11 12 13 14 15 16 17 Scroll Loc Type here to search Ote w Sans Serit A -10 - A A Ih Copy I format Painte B 9 S-% 9 EEEEEE erge Center 2 Merge Center - Anment Clipboard 1 Rodrig PART 2 Cost Volume Relationships - Profit Planning Big Al is about to begin work on the budget for 20x2 and they have requested that you prepare an analysis based on the following assumptions Note Remember that we cannot sell part of a lamp, therefore to find the number of units you have to round up to the next complete unit. Furthuremore, to find the required sales in dollars may be easier to find the number of units and then multiply by the selling price per unit For 20x2 the selling price per lamp will be $4500. What is the projected contribution margin and contribution margin ratio for each lamp sold? Contribution Margin per unit (Round to two places, s . ) $10.00 (5.01) Contribution Margin Ratio (Round to four places, % is two of those places ) 22 22% (5.02) ST 2 What For 202 the selling price per lamp will be $45.00. The desired net income in 20x2 is $195.000 would sales in units have to be in 202 to reach the profit goal? Breakeven sales in units (Since we cannot sell part of a unit round up to the nerd unneeded 26.000 units 1503 oduction FAO 2 - 5 6 7 8 9 10 11 12 13 14 | 15 | 16 | 17 | Type here to search DURACI Search Foxit Reader PDF Formulas Data Review ViewH elp Page Layout Ms Sans Serit 10 A W A Alignment H the forced cost increase by $75,000.00 how many lamps 943 For 202 the selling price per lamp will be $45.00. must be sold to breakeven? Breakeven sales in units (Since we cannot sell part of 14.000 units 504 introduction | FAQ | 1 | 2 | 3 | 4 5 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 Introduction FAQ # Type here to search Data Review View He Formulas Page Layout MS Sans Sert BTU -10 AA EE A LE Merge Center Alignment C F D E 1 2 Rodrigues 5469 For 20x2 the selling price per lamp will be $45.00. If the variable cost increase by $750 a unit how many lamps must be sold to breakeven? 3 units (6:01) You entered 2 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if neede the variable cost decreased by $7.50 a unit how many lamps For 20x2 the selling price per lamp will be $45.00. must be sold to breakeven? Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit needed 3.715 units {6.02) for 20x2 the selling price per lamp is increased to $52.50 a unit how many Lamps must be sold Breakeve sales in units (Since we cannot sell part of a unit round up to the next unit if needed 18 units 1603) You entered 907 91 for 20x2 the selling price per lamp is decreased to $37.50 a unit how many lamps must be sold to breakeven? 100 Introduction FAQ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Scroll Lock Type here to search et Page Layout Formulas Data Review View Help Foxit Reader POP P Search Copy Alignment annot sell part of a round up to the next unneeded 10 units (603) You entered 17 S07 for 2012 the selling price per amp is decreased to 537 50 a unit how many lamps must be sold to break 100 101 we cannot sell part round up to the next unit if needed 26000 (604 :51 15 6 7 * 8 9 10 Type here to search 11 12 13 14 15 16 17 File Home ment Page Layout formulas Data Review View top fout Reader por o search Budgets 17 Division N has decided to develop its budget based upon process of 3.000 lamps at 1 S peame 28 The c ash regar d thew This budget is to be used 29 of operations d e composed 31 1 Production lit 2 Buda 3. Direct Labor Budget 264 Factory Overhead Budget 596 Cost of Good Sold Budget T2 Cash Budget T o Budgeting 86 The company wants to mananthe same number of the beginning and ending into 87 work in process and electrical parts while increasing the inventory of Lamp to 550 pieces and 38 decreasing the finished goods by 20% 1 Producto del Total Needed Less beginning inventory roduction HO 1 4 6 7 8 9 10 11 12 13 14 15 16 17 Present E o Type here to search Data Review View Help Foxit Reader PDF Home Insert Formulas Page Layout Cut MS San Sen S A Lung Copy M -96 Format Painter Cupboard 1 hod 2 Moters Bude (801) (8.02) 1803) 8.00 Lamp Kids Needed for Production Desired Ending Inventory Total Needed Less Beginning inventory Total Purchases Cost per piece Cost of Purchases (Round to two places. S84) 805 18.06) 3 Direct Labor Budget Labor Cost Per Lamp Production Total Labor Cost (Round to two places, 5###) 8891898398 {8.08) 4 Factory Overhead Budget Varate Factory Overhead Variable Factory Overhead Cost Per Unt Number of Units to be produced Total Vanable Factory Overhead ( Round to two places, ### Fixed Factory Overhead 1909) (8.10) 108 Total Factory Overhead (Round to two places. Sa (8.11) 110 119 introduction FAQ 1123 5 67 8 9 10 11 12 13 14 15 16 17 18 Pr Scral look Type here to search Insert Page Layout Formulas Data Review View Fast Reader PDF A A MS Sans Sert a s BTUA Morge & Centers D E F G H 54 Exctory O ut Overhead Allocation rate based on 1 Number of Units Total Factory Overhead/Number of Units (Round to two places, S.) 1901 5 Castagneter Castefonok Labor Cost Per Lamp Factory overhead per unit Total cost of one unit (Round to two places, S.) (903) 6 Sellegd Budget & NORBER (9.09 Food Seling Variable Seling (Round to two places, 5 ) Fixed Administrative Vanate Administrative Round to two places. See Total Selling and Administrative Round to two places, so 19:05) 1906 Budget Beginning inventory, Finished Goods Production Costs Wanas 19.07) A Beginning or Purchased ble for Use Ending retary of Lamps Lamp Kits Used In Production 190 Total Materials 19.09 1910 Production 1 2 9 10 11 12 13 14 15 16 17 18 Pre Type here to search DUE AutoSave 9 ta Review Vino Help formulas Font Reader Por e search Page Layout Insert - wapen Center 19.06 38 Total Selling and Administrative Round to two places, SA Round dolls to two ES 40 (907) 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) 19.09) 9.10) 1911) 19.12) 19.13) 19.14 Total Materials Labor Overhead Cost of Goods Available Less Ending Inventory, Finished Goods Cost of Goods Sold 54 88 12 13 14 15 16 17 Introduction FAQ1234 18 Pre Scroll look ER Type here to search ME AutoSave OD 2 Data Review View Help Foxit Reader PDF Search MSS Serit - 8.5 A RCD Podige 7 Budgeted income Statement Sales Cost of Goods Sold Gross Profit Selling Expenses & Admin Expenses 25 Cash Budget Receivables and 27 Assume actual cash receipts and disbursements will follow the pattern below. Not 28 Payables of 12/3txt will have a cash impact in 2012) 32 1 19.00% of sales for the year we made in November and December Since our customers have to day terms 33 those funds will be collected be collected in January and February 34 2. 89.00% of material purchases will be paid during the year, the remaining portion will be paid in Januayor February 35 3. All other manufacturing and operating costs are paid for when incurred 384The budgeted depreciation expense is equal to 6% of the food manufacturing, selling and administrative expenses 39 5. Minimum Cash Balance needed for 20x2 5195.000 See The Light Projected Cash Budget For the Year Ending December 31, 20x2 Round dollars to two Beginning Cash Balance Cash Inows Sales Collections Account Receivable Sales last year not collected) Sales made and collected in 20x2 Cash Available (10.02) (1003) (1004 55 Cash Outflows Introduction Scroll Lock FAQ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Press Type here to search In Copy Format Painter MS F G H I J K L 25 ABCD Cash Budget 27 Assume actual cash receipts and disbursements will follow the pattem below (Note: Receivables and 28 Payables of 12/31x1 will have a cash impact in 20x2) 32 1 19.00% of sales for the year are made in November and December. Since our customers have 60 day terms 33 those funds will be collected be collected in January and February 34 2. 89 00% of material purchases will be paid during the year, the remaining portion will be paid in Januay or February 35 3. All other manufacturing and operating costs are paid for when incurred 38 4. The budgeted depreciation expense is equal to 0.5% of the forced manufacturing, selling and administrative expenses 39 5 Minimum Cash Balance needed for 20x2 $195,000 I See The Light Projected Cash Budget For the Year Ending December 31, 20x2 Round dollars to two places, SA 47 Beginning Cash Balance Cash flows Sales Collections: Account Receivable (Sales last year not collected) Sales made and collected in 20x2 Cash Available 11002) (1003) (1004 55 {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 11 {10.07) Budgeted Cash Balance before financing Needed Minimum Balance (1008) Amount to be borrowed (if any) (10.09) Budgeted Cash Balance 10103 Introduction FAQ 9 10 11 12 13 14 15 16 17 18 Type here to search AutoSave O Help Search Foxit Reader PDF Review 6 = insert Page Layout MS Sans Serif File Home ex Formulas Data S AA L scopy Carte 5-969 - Format Painter PART 5 Job Order Costing to 17 To keep records of the actual cost of a special onder job, a Job Order Cost System has been developed 18 Overhead is applied at the rate of 50% of the direct labor cost 27 Job Order Costing Section 29 On January 1, 2012 Division S began Job 2407 for the Client THE BIG CHILDREN STORE The 30 job called for 4 000 customized lamps. The following set of transactions occurred from 36 January 5 until the job was completed: 5-Jan Purchased 4 025 Lamp Kits 516 60 per kit Jan 4,125 sets of Lamp Kits were requisitioned 17-Jan Payroll of 600 Direct Labor Hours $9.85 per hour 30 Jan Payrol of 650 Direct Labor Hours $10.10 per hour 30 Jan 3990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and we a cost of normal processing Month End Oudhead Informato Actual Variable Manufacturing Overhead Actual Fed Manufacturing Overhead $ 1.575 00 $ 40,373.45 Round to two pisces SA Cost of Direct Material incurred in Manufacturing Job 2407 1 FAQ 2 4 3 5 7 Introduction 6 8 9 10 17 11 15 18 12 13 16 14 Scroll Lock # Type here to search AutoSave OD 2- Foxit Reader Por o search Round to two places. Se Cost of Direct Material incurred in Manufacturing (13.01) Cost of Direct Labor incurred in Manufacturing Job 2007 (1302) Cost of Manufacturing Overhead Applied to Job 2007 (1303) (13.04 112 119 120 Introduction 011234 5 67 10 11 12 13 14 15 16 Type here to search Autosaven B insert Search Data Foxit Reader PDF Review Formulas vien Page Layout MS Sans Sert & AA X Cut Io Copy - Ilomat Painter 18 Special order lamps are manufactured in division S. Because of the precise nature of the process a 19 standard cost system has been developed. The following standards are used for the special orders: OBSEN Standards Lamp Kits Direct Labor Variable Overhead * Foxed Overhead $16000000 per lamp 2400000 per lamp (4 m /hr.) 0 250000 per lamp ( 4m.hr) 10000000 per lamp 528 650000 Fred overhead is based on expected production of 4,007 customized lamps each month 34 To keep records of the actual cost of a job a Job Order Cost System has been developed Entries 51 are made to the Job Order System at actual cost overhead is applied based on actual labor hours) 52 while entries are made to the accounting system at standard Variance analysis is used to analyze the 53 oferences 63 Job Order Costing Section 65 on January 1, 2012. Divisions began Job 1101 for the Client, THE BIG CHEDREN STORE. The 66 b called for 4.000 customized lamps. The following set of transactions occurred from 73 January 5 until the job was completed 5 Jan Purchased 4.025 Lampka 516 60 per la 9 Jan 4,125 sets of Lamp Kes were requisitioned 17 Jan Payroll of 600 Direct Labor Hours $9.85 per hout 30-Jan Payroll of 650 Direct Labor Hourse 510 10 per hour 30-Jan 3 993 lamps were completed and shipped Al materials requisitioned were used or scrapped Math End Overhead formation Actual Variable Overhead Actual Foed Overhead $ 1,575.00 5 40,373.45 introduction FO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Scroll Type here to search MED16 Review View Help Foxit Reader PDF RX Home Tent Page Layout Formulas Data issons sont as AA from Painter TEA 13 Wrap Tot Center M 1 Rods OWN How many Lamps were completed Note: Show favorable variances as negative numbers 115 011 What was the total material price variance for the Lamp Kits purchased O NNES (15.02) What was the material usage variance for Lamp Kits? (1503) 46 What was the direct labor efficiency variance? (1504 57 What was the direct laborate variance? SEBESS Introduction FAQ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Pre Solok Type here to search insert Page Layout Formulas Data Review View H elp Foxit Reader Pop Search MS Sans Serif 8.5-AA ng Copy - A Merge Center 5 % 93 A B Iscla Rodriguez C D E F G H I 4 PART 7 Capital Decision Making 18 Big Al gives his worker's a one hour lunch and two fifteen minute breaks each day. He believes that a 28 cold soda machine would be appreciated by his workers, and an appreciated worker is a good worker 29 He has priced a machine a national member only warehouse for $2.150. The machine should be 30 usable for 6 years after which would be inefficient, obsolete and would have to be disposed of at the 31 dump Big Al believes that cans a day will be purchased. The plant is open five days a week, 50 32 weeks per year. A case of soda (24 cans) costs $5.76 and Big Al believes that a price of $ 90 per 42 can would win him good will 4. What is the estimated annual sales in (1701) What is the contribution margin per can of soda? rounded to two places S# (1702) How many cans of soda must be sold each year to breakeven? Round up to zero places, cans) {17.03) ental cashi soda machine?(rounded to two places. Se (17.09 What is the payback period in years? (rounded to two places 3 years) Introduction FAQ 1 2 3 1 12 13 14 15 16 17 18 Pre Scrollock Type here to search la Copy Merge Center % 9 39 of Fortune LAB CD (1704 What is the payback period in years? (rounded to two places # {17.05) per year what is the net present value? Use the tables on page 18 {17.06) 112.07 158 159 Introduction FAO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Scroll Lac 15 Type here to search Oi- e DURAC Search Review Foxit Reader PDF Data View H elp Formulas insert Page Layout Merge Center TA L M N B C D E Present Value of Annuity $100 in Area SRE 3 8094 .713 5.601 376245465308 4580 1383 3 .717 2 alalalalala 1360 1352 1345 1650 1509 1626 S 1323 1574 16 1592 20 21 1430 1.518 4 170 1556 e 223 6734515 5379 4.072775363044525242 4552749358843905158 502723964329 5076 26983505 4.270 4.996 2673346542124.917 6.5% 26483.426 4156 70% 2673387 4100 4.767 75%2601334940464694 B02577 331239934623 8552554 32763414554 902531 703890 4486 95 25093 20437804420 100% 2.487 1703.791 4355 10.5% 2.465313637334292 11.0%203102 36964231 11.5% 24233.0703 650 12042402 30373605 12552381300536614056 23612974 1325%23129443475 180X27229143433 14.5%2302884323 836 150% 2 283 2855 352 3.784 15.5% 2.264 2 826 3.313 16.0% 2 246 2798 3.274 15522282770 3.236 17.09122102743 3.199 17.5% 2.192 2716 3.163 3.543 16 0 2 174 2690 3.127 3092 190% 2.140 2639 3.058 19595212326133024 20.0% 2 106 2.589 2.991 205% 2090 21.0% 2074 2.540 2.926 21.5% 2058 2517 2 895 50.5% 510% 1.781 51.5% 52.0% 1375 1.753 1 740 53.09 5355 1.726 540 54.5% 1.337 1687 560% 1.330 555% 1604 56.0% 1315 1.662 56551308 1.581 1649 57.0% 1301 1.570 1.637 575% 1.294 1.560 58 091287 1.447 1.613 5854 1280 1.602 59.0% 1273 1528 1.590 59.5% 1.206 1.579 60.0% 1260 1567 60 55 1.253 1404 61.0% 1 247 1395 1.545 61.5% 1.240 1387 62.0% 123 1.379 1494 62 5% 1227 1371 1.459 1513 63.0% 1.221 1352 1.449 1.503 63 59 1214 1.354 1440 64 0% 1.208 1,347 1431 1319 1422 65.0% 1.196 1331 1413 1.462 65.5% 1 190 1.323 1404 66.0% 1184 1316 1.395 1.178 1386 1.172 1.301 1.378 1.424 1359 1.414 68.0% 1160 1286 13611.405 68.5% 1.155 1279 1 352 1.396 69.09 1 149 1272 1.344 1.387 69.5% 11431265 1336 1.378 70.0% 11331125813281369 5 6 7 8 9 10 11 12 1478 1534 1968 31 545% 13592157 &&& 1293 42 2958 44 FAQ 13 14 15 16 Scroll lock Type here to search Autosaven - Help Foxit Reader PDF Search Page Layout Formulas Data t je & Contes MN 1.258 1370 115% 1319 1303 1090 1909 2200 1 116 1230 7251111 1724 73091.10512171281 73.5% 74 % 1095 745 75.0% 1,085 1.191 755% 1079 1,074 76,5% 1.069 7709 775% 1060 1.160 7891055 1 287 1.279 1 272 7609 1264 B C D E 21552058251728953205 22032042249 2564 ) 167 22 20272471 2833 3129 23 2011 2.44828033092 23351996 2426 27743056 2400 1 2745 3020 2455 1967 2383 27172986 19523622689 1933124125622918 2 2635205 26092853 1.896 2 280 25832821 1882 225025571 1 858 2241 2532 2759 1.85522222507 2729 1.842 2 203 224832700 2.459 2436 30.5% 1 8032140 2412 121 2 130 22390 315171921132357 32 091.766 2.095 2.345 32.5% 1754 2079 2320 6733.0% 174220622302 335173020452 281 69 340% 70 34.551 7135095 7235596 73 36 0% 74365% 2.162 15 370% 1652 levels SSSSSSSSSS 106 1.249 1.242 2611 7350 2 165 1235 1 227 79 0% 1045 79551040 80.0% 1035 1.131 80.5% 1.031 1.177 81 0% 10261120 815510921.1141165 82.0% 1017 1.158 1.103 1.152 830% 1008 1 097 1.146 1 220 1213 1206 1.199 1193 1185 1179 1.173 2 105 7835 200 2229 8039.55 1.599 1.863 2052 1.8492 035 2.188 2.168 84 0% 0.999 1 087 84.5% 0.995 1081 85.0% 0.991 1.076 855% 985 1.071 05050.982 865% 0.978 1061 87.0% 0.974 1055 87.5% 0.969 1.050 88.0% 0.965 1.045 8850 951 1040 89.09 0.957 1036 895% 0.9531031 90.0% 0.949 1025 90.5% 0.945 1021 91 0% 0.941 1016 91.5% 0.937 1.012 92 0% 0.333 1007 5 6 7 8 9 114 1.160 1.1281153 1.122 1.116 1.141 1.111 1125 1105 1.129 1099 1123 1094 1 088 1.111 1082 1.077 1.099 1072 1093 1066 1087 1.061 1082 1056 1.076 1050 1.071 1015 1,065 10 11 12 2001 34 4151559 1.8091905 2 109 85 42041 549 1195 1969 86 4251540 1.7821952072 87 40515301.769 1937 2054 83 41551521 175719212036 Introduction FAQ 1 2 Scroll Lock Type here to search 3 4 13 14 15 16