I See The Light Projected Income Statement For the Period Ending December 31, 20x1 $1,125,000.00 750,000.00 $ 375,000.00 Sales 25,000 lamps @ $45.00 Cost of Goods Sold @ $30.00 Gross Profit Seling Expenses: Fixed Variable (Commission per unt) @ 53.00 Administrative Expenses: Fixed Variable @ 52.00 Total Selling and Administrative Expenses: Net Profit 75,000.00 $ 98,000.00 50,000.00 92.000.00 190,000.00 $ 185,000.00 1 See The Light Projected Balance Sheet As of December 31, 20x1 $ 34,710.00 67,500.00 8,000.00 Current Assets Cash Accounts Receivable Inventory Raw Material Lamp Kits Work in Process Finished Goods Total Current Assets Fixed Assets Equipment Accumulated Depreciation Total Fixed Assets Total Assets 500 $16.00 0 3000 @ $30.00 90,000.00 $ 200,210.00 $ 20,000.00 6.800.00 13,200.00 3 213.410.00 $ 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 The projected cost of a lamp is calculated based upon the projected increases or decreases to 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) $30.0000000 per lamp Cost per lamp: Expected increases for 20x2 When calculating projected increases round to TWO ($0.00) decimal places. 1. Material Costs are expected to increase by 3.00% 2. Labor Costs are expected to increase by 6.50%. 3. Variable Overhead is expected to increase by 3.00%. 4. Fixed Overhead is expected to increase to $300,000 5. Fixed Administrative expenses are expected to increase to $50,000. 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 4.50% 7. Fixed selling expenses are expected to be $31,000 in 20x2. 8. Variable administrative expenses (measured a per lamp basis) are expected to increase by 4.50% On the following schedule develop the following figures: 1- 20x2 Projected Variable Manufacturing Unit Cost of a lamp. 2- 20x2 Projected Variable Unit Cost per lamp 3- 20x2 Projected Fixed Costs. Capital Decision Making ig Al gives his worker's a one hour lunch and two fifteen minute breaks each day. He believes that a old soda machine would be appreciated by his workers and an appreciated worker is a good worker. le has priced a machine at a national member only warehouse for $2,250. The machine should be sable for 5 years, after which it would be inefficient, obsolete and would have to be disposed of at the ump. Big Al believes that 11 cans a day will be purchased. The plant is open five days a week, 50 reeks per year. A case of soda (24 cans) costs $6.48 and Big Al believes that a price of $.85 per an would win him good will. What is the estimated annual sales in cans of soda? {17.01) What is the contribution margin per can of soda? (rounded to two places, S#.##) {17.02) How many cans of soda must be sold each year to breakeven? (Round up to zero places #####cans) {17.03) Annual incremental cash inflows from the soda machine? (rounded to two places, $#.##) {17.04) What is the payback period in years? (rounded to two places, #.## years) {17.05) If the time value of money is 12% per year what is the net present value? Use the tables on page 18 {17.06) What is the internal rate of return. Pick the closest interest rate from the tables on page 18. {17.07) Present Value of Annuity $1.00 in Arrears Interest Periods Interest Periods 3 - 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 Rate 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 6.5% 7.0% 7.5% 8.0% 8.5% 9.0% 9.5% 10.0% 10.5% 11.0% 11.5% 12.0% 12.5% 13.0% 13.5% 14.0% 14.5% 15.0% 15.5% 16.0% 16.5% 17.0% 17.5% 18.0% 18.5% 19.0% 19.5% 20.0% 20.5% 21.0% 21.5% 22.0% 22.5% 23.0% 3 2.884 2.856 2.829 2.802 2.775 2.749 2.723 2.698 2.673 2.648 2.624 2.601 2.577 2.554 2.531 2.509 2.487 2.465 2.444 2.423 2.402 2.381 2.361 2.341 2.322 2.302 2.283 2.264 2.246 2.228 2.210 2.192 2.174 2.157 2.140 2.123 2.106 2.090 2.074 2.058 2.042 2.027 2.011 4 3.808 3.762 3.717 3.673 3.630 3.588 3.546 3.505 3.465 3.426 3.387 3.349 3.312 3.276 3.240 3.204 3.170 3.136 3.102 3.070 3.037 3.006 2.974 2.944 2.914 2.884 2.855 2.826 2.798 2.770 2.743 2.716 2.690 2.664 2.639 2.613 2.589 2.564 2.540 2.517 2.494 2.471 2.448 5 4.713 4.646 4.580 4.515 4.452 4.390 4.329 4 270 4.212 4.156 4.100 4.046 3.993 3.941 3.890 3.840 3.791 3.743 3.696 3.650 3.605 3.561 3.517 3.475 3.433 3.392 3.352 3.313 3.274 3. 236 3.199 3.163 3.127 3.092 3.058 3.024 2.991 2.958 2.926 2.895 2.864 2.833 2.803 6 5.601 5.508 5.417 5.329 5.242 5.158 5.076 4.996 4.917 4.841 4.767 4.694 4.623 4.554 4.486 4.420 4.355 4.292 4.231 4.170 4.111 4.054 3.998 3.943 3.889 3.836 3.784 3.734 3.685 3.636 3.589 3.543 3.498 3.453 3.410 3.367 3.326 3.285 3.245 3.205 3.167 3.129 3.092 Rate 50.5% 51.0% 51.5% 52.0% 52.5% 53.0% 53.5% 54.0% 54.5% 55.0% 55.5% 56.0% 56.5% 57.0% 57.5% 58.0% 58.5% 59.0% 59.5% 60.0% 60.5% 61.0% 61.5% 62.0% 62.5% 63.0% 63.5% 64.0% 64.5% 65.0% 65.5% 66.0% 66.5% 67.0% 67.5% 68.0% 68.5% 69.0% 69.5% 70.0% 70.5% 71.0% 71.5% 3 1.399 1.391 1.383 1.375 1.368 1.360 1.352 1.345 1.337 1.330 1.323 1.315 1.308 1.301 1.294 1.287 1.280 1.273 1.266 1.260 1.253 1.247 1.240 1.234 1.227 1.221 1.214 1.208 1.202 1.196 1.190 1.184 1.178 1.172 1.166 1.160 1.155 1.149 1.143 1.138 1.132 1.127 1.121 4 1.594 1.584 1.573 1.563 1.553 1.542 1.532 1.523 1.513 1.503 1.494 1.484 1.475 1.466 1.457 1.447 1.439 1.430 1.421 1.412 1.404 1.395 1.387 1.379 1.371 1.362 1.354 1.347 1.339 1.331 1.323 1.316 1,308 1.301 1.293 1.286 1.279 1.272 1.265 1.258 1.251 1.244 1.237 5 1.724 1.711 1.698 1.686 1.674 1.662 1.650 1.638 1.626 1.615 1.604 1.592 1.581 1.570 1.560 1.549 1.539 1.528 1.518 1.508 1.498 1.488 1.478 1.468 1.459 1.449 1.440 1.431 1.422 1413 1.404 1.395 1.386 1.378 1.369 1.361 1.352 1 344 1.336 1.328 1.320 1.312 1.304 6 1.810 1.795 1.781 1.767 1.753 1.740 1.726 1.713 1.700 1.687 1.674 1.662 1.649 1.637 1.625 1.613 1.602 1.590 1.579 1.567 1.556 1.545 1.534 1.524 1.513 1.503 1492 1.482 1.472 1.462 1.452 1.443 1.433 1.424 1.414 1.405 1.396 1.387 1.378 1.369 1.361 1.352 1.344 4 5 6 7 3 9 0 1 2 3 4 5 6 7 E T A 22.5% 23.0% 23.5% 24.0% 24.5% 25.0% 25.5% 26.0% 26.5% 27.0% 27.5% 28.0% 28.5% 29.0% 29.5% 30.0% 30.5% 31.0% 31.5% 32.0% 32.5% 33.0% 33.5% 34.0% 34.5% 35.0% 35.5% 36.0% 36.5% 37.0% 37.5% 38.0% 38 5% 39.0% 39.5% 40.0% 40.5% 41.0% 41.5% 42.0% 42.5% 43.0% 43.5% 44.0% 44.5% 45.0% 45.5% 46.0% B 2.027 2.011 1.996 1.981 1.967 1.952 1.938 1.923 1.909 1.896 1.882 1.868 1.855 1.842 1.829 1.816 1.803 1.791 1.779 1.766 1.754 1.742 1.730 1.719 1.707 1.696 1.685 1.673 1.662 1.652 1.641 1.630 1.620 1.609 1.599 1.589 1.579 1.569 1.559 1.549 1.540 1.530 1.521 1.512 1.502 1.493 1.484 1.475 2.471 2.448 2.426 2.404 2.383 2.362 2.341 2.320 2.300 2.280 2.260 2.241 2.222 2.203 2.185 2.166 2.148 2 130 2.113 2.096 2.079 2.062 2.045 2.029 2.013 1.997 1.981 1.966 1.951 1.935 1.921 1.906 1.892 1.877 1.863 1.849 1.836 1.822 1.809 1.795 1.782 1.769 1.757 1.744 1.732 1.720 1.707 1.695 D 2.833 2.803 2.774 2.745 2.717 2.689 2.662 2.635 2.609 2.583 2.557 2.532 2.507 2.483 2.459 2.436 2.412 2.390 2.367 2.345 2.324 2.302 2.281 2.260 2.240 2.220 2.200 2.181 2.162 2.143 2.124 2.106 2.088 2.070 2.052 2.035 2018 2.001 1.985 1.969 1.953 1.937 1.921 1.906 1.890 1.876 1.861 1.846 3.129 3.092 3.056 3.020 2.986 2.951 2.918 2.885 2.853 2.821 2.790 2.759 2.729 2.700 2.671 2.643 2.615 2.588 2.561 2.534 2.508 2.483 2.458 2.433 2.409 2.385 2.362 2.339 2.316 2.294 2.272 2.251 2.229 2.209 2.188 2.168 2.148 2.129 2.109 2.091 2.072 2.054 2.036 2.018 2.000 1.983 1.966 1.949 71.0% 71.5% 72.0% 72.5% 73.0% 73.5% 74 0% 74.5% 75.0% 75.5% 76.0% 76.5% 77.0% 77.5% 78.0% 78.5% 79.0% 79.5% 80.0% 80.5% 81.0% 81.5% 82.0% 82.5% 83.0% 83.5% 84.0% 84.5% 85.0% 85.5% 86.0% 86.5% 87.0% 87.5% 88.0% 88.5% 89.0% 89.5% 90.0% 90.5% 91.0% 91.5% 92.0% 92.5% 93.0% 93.5% 94.0% 94 5% H 1.127 1.121 1.116 1.111 1.105 1.100 1.095 1.090 1.085 1.079 1.074 1.069 1.064 1.060 1.055 1.050 1.045 1.040 1.036 1.031 1.026 1.022 1.017 1.013 1.008 1.004 0.999 0.995 0.991 0.986 0.982 0.978 0.974 0.969 0.965 0.961 0.957 0.953 0.949 0.945 0.941 0.937 0.933 0.930 0.926 0.922 0.918 0.914 1.244 1.237 1.230 1.224 1.217 1.210 1 204 1.198 1.191 1.185 1.179 1.172 1.166 1.160 1.154 1.148 1.143 1.137 1.131 1.125 1.120 1.114 1.108 1.103 1.097 1.092 1.087 1.081 1.076 1.071 1.066 1.061 1 055 1.050 1.045 1.040 1.036 1.031 1.026 1.021 1.016 1.012 1.007 1.002 0.998 0.993 0.989 0.984 1.312 1.304 1.297 1.289 1.281 1.274 1.267 1.259 1.252 1.245 1.238 1.231 1.224 1217 1210 1.204 1.197 1.190 1.184 1.177 1.171 1.165 1.158 1.152 1.146 1.140 1.134 1.128 1.122 1.116 1.111 1.105 1099 1.094 1.088 1.082 1.077 1.072 1.066 1.061 1.056 1.050 1.045 1.040 1.035 1.030 1.025 1.020 K 1.352 1.344 1 335 1.327 1.319 1.311 1.303 1.295 1.287 1.279 1.272 1.264 1.256 1.249 1.242 1.235 1.227 1.220 1.213 1.206 1.199 1.193 1.186 1.179 1.173 1.166 1.160 1.153 1.147 1.141 1.135 1.129 1.123 1.117 1.111 1.105 1.099 1.093 1.087 1.082 1.076 1.071 1.065 1.060 1,054 1.049 1.044 1.039 TTT non 45.5% 46.0% 46.5% 47.0% 47.5% 48.0% 48.5% 49.0% 49.5% 50.0% 1.484 1.475 1.467 1.458 1.449 1.441 1.432 1.424 1.416 1.407 1.707 1.695 1.684 1.672 1.660 1.649 1.638 1.627 1.616 1.605 1.851 1.846 1.832 1.818 1.804 1.790 1.776 1.763 1.750 1.737 1.9bb 1.949 1.933 1.917 1.901 1.885 1.870 1.854 1.839 1.824 94.0% 94.5% 95.0% 95.5% 96.0% 96.5% 97.0% 97.5% 98.0% 98.5% 99.0% 99.5% 100.0% 0.918 0.914 0.911 0.907 0.903 0.900 0.896 0.893 0.889 0.885 0.882 0.878 0.875 0.989 0.984 0.980 0.975 0.971 0.967 0.962 0.958 0.954 0.950 0.946 0.942 0.938 1.025 1.020 1.015 1.010 1.006 1.001 0.996 0.992 0.987 0.982 0.978 0.973 0.969 1.044 1.039 1.033 1.028 1.023 1.018 1.013 1.008 1.003 0.999 0.994 0.989 0.984 If off the chart use 100% I See The Light Projected Income Statement For the Period Ending December 31, 20x1 $1,125,000.00 750,000.00 $ 375,000.00 Sales 25,000 lamps @ $45.00 Cost of Goods Sold @ $30.00 Gross Profit Seling Expenses: Fixed Variable (Commission per unt) @ 53.00 Administrative Expenses: Fixed Variable @ 52.00 Total Selling and Administrative Expenses: Net Profit 75,000.00 $ 98,000.00 50,000.00 92.000.00 190,000.00 $ 185,000.00 1 See The Light Projected Balance Sheet As of December 31, 20x1 $ 34,710.00 67,500.00 8,000.00 Current Assets Cash Accounts Receivable Inventory Raw Material Lamp Kits Work in Process Finished Goods Total Current Assets Fixed Assets Equipment Accumulated Depreciation Total Fixed Assets Total Assets 500 $16.00 0 3000 @ $30.00 90,000.00 $ 200,210.00 $ 20,000.00 6.800.00 13,200.00 3 213.410.00 $ 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 The projected cost of a lamp is calculated based upon the projected increases or decreases to 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) $30.0000000 per lamp Cost per lamp: Expected increases for 20x2 When calculating projected increases round to TWO ($0.00) decimal places. 1. Material Costs are expected to increase by 3.00% 2. Labor Costs are expected to increase by 6.50%. 3. Variable Overhead is expected to increase by 3.00%. 4. Fixed Overhead is expected to increase to $300,000 5. Fixed Administrative expenses are expected to increase to $50,000. 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 4.50% 7. Fixed selling expenses are expected to be $31,000 in 20x2. 8. Variable administrative expenses (measured a per lamp basis) are expected to increase by 4.50% On the following schedule develop the following figures: 1- 20x2 Projected Variable Manufacturing Unit Cost of a lamp. 2- 20x2 Projected Variable Unit Cost per lamp 3- 20x2 Projected Fixed Costs. Capital Decision Making ig Al gives his worker's a one hour lunch and two fifteen minute breaks each day. He believes that a old soda machine would be appreciated by his workers and an appreciated worker is a good worker. le has priced a machine at a national member only warehouse for $2,250. The machine should be sable for 5 years, after which it would be inefficient, obsolete and would have to be disposed of at the ump. Big Al believes that 11 cans a day will be purchased. The plant is open five days a week, 50 reeks per year. A case of soda (24 cans) costs $6.48 and Big Al believes that a price of $.85 per an would win him good will. What is the estimated annual sales in cans of soda? {17.01) What is the contribution margin per can of soda? (rounded to two places, S#.##) {17.02) How many cans of soda must be sold each year to breakeven? (Round up to zero places #####cans) {17.03) Annual incremental cash inflows from the soda machine? (rounded to two places, $#.##) {17.04) What is the payback period in years? (rounded to two places, #.## years) {17.05) If the time value of money is 12% per year what is the net present value? Use the tables on page 18 {17.06) What is the internal rate of return. Pick the closest interest rate from the tables on page 18. {17.07) Present Value of Annuity $1.00 in Arrears Interest Periods Interest Periods 3 - 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 Rate 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 6.5% 7.0% 7.5% 8.0% 8.5% 9.0% 9.5% 10.0% 10.5% 11.0% 11.5% 12.0% 12.5% 13.0% 13.5% 14.0% 14.5% 15.0% 15.5% 16.0% 16.5% 17.0% 17.5% 18.0% 18.5% 19.0% 19.5% 20.0% 20.5% 21.0% 21.5% 22.0% 22.5% 23.0% 3 2.884 2.856 2.829 2.802 2.775 2.749 2.723 2.698 2.673 2.648 2.624 2.601 2.577 2.554 2.531 2.509 2.487 2.465 2.444 2.423 2.402 2.381 2.361 2.341 2.322 2.302 2.283 2.264 2.246 2.228 2.210 2.192 2.174 2.157 2.140 2.123 2.106 2.090 2.074 2.058 2.042 2.027 2.011 4 3.808 3.762 3.717 3.673 3.630 3.588 3.546 3.505 3.465 3.426 3.387 3.349 3.312 3.276 3.240 3.204 3.170 3.136 3.102 3.070 3.037 3.006 2.974 2.944 2.914 2.884 2.855 2.826 2.798 2.770 2.743 2.716 2.690 2.664 2.639 2.613 2.589 2.564 2.540 2.517 2.494 2.471 2.448 5 4.713 4.646 4.580 4.515 4.452 4.390 4.329 4 270 4.212 4.156 4.100 4.046 3.993 3.941 3.890 3.840 3.791 3.743 3.696 3.650 3.605 3.561 3.517 3.475 3.433 3.392 3.352 3.313 3.274 3. 236 3.199 3.163 3.127 3.092 3.058 3.024 2.991 2.958 2.926 2.895 2.864 2.833 2.803 6 5.601 5.508 5.417 5.329 5.242 5.158 5.076 4.996 4.917 4.841 4.767 4.694 4.623 4.554 4.486 4.420 4.355 4.292 4.231 4.170 4.111 4.054 3.998 3.943 3.889 3.836 3.784 3.734 3.685 3.636 3.589 3.543 3.498 3.453 3.410 3.367 3.326 3.285 3.245 3.205 3.167 3.129 3.092 Rate 50.5% 51.0% 51.5% 52.0% 52.5% 53.0% 53.5% 54.0% 54.5% 55.0% 55.5% 56.0% 56.5% 57.0% 57.5% 58.0% 58.5% 59.0% 59.5% 60.0% 60.5% 61.0% 61.5% 62.0% 62.5% 63.0% 63.5% 64.0% 64.5% 65.0% 65.5% 66.0% 66.5% 67.0% 67.5% 68.0% 68.5% 69.0% 69.5% 70.0% 70.5% 71.0% 71.5% 3 1.399 1.391 1.383 1.375 1.368 1.360 1.352 1.345 1.337 1.330 1.323 1.315 1.308 1.301 1.294 1.287 1.280 1.273 1.266 1.260 1.253 1.247 1.240 1.234 1.227 1.221 1.214 1.208 1.202 1.196 1.190 1.184 1.178 1.172 1.166 1.160 1.155 1.149 1.143 1.138 1.132 1.127 1.121 4 1.594 1.584 1.573 1.563 1.553 1.542 1.532 1.523 1.513 1.503 1.494 1.484 1.475 1.466 1.457 1.447 1.439 1.430 1.421 1.412 1.404 1.395 1.387 1.379 1.371 1.362 1.354 1.347 1.339 1.331 1.323 1.316 1,308 1.301 1.293 1.286 1.279 1.272 1.265 1.258 1.251 1.244 1.237 5 1.724 1.711 1.698 1.686 1.674 1.662 1.650 1.638 1.626 1.615 1.604 1.592 1.581 1.570 1.560 1.549 1.539 1.528 1.518 1.508 1.498 1.488 1.478 1.468 1.459 1.449 1.440 1.431 1.422 1413 1.404 1.395 1.386 1.378 1.369 1.361 1.352 1 344 1.336 1.328 1.320 1.312 1.304 6 1.810 1.795 1.781 1.767 1.753 1.740 1.726 1.713 1.700 1.687 1.674 1.662 1.649 1.637 1.625 1.613 1.602 1.590 1.579 1.567 1.556 1.545 1.534 1.524 1.513 1.503 1492 1.482 1.472 1.462 1.452 1.443 1.433 1.424 1.414 1.405 1.396 1.387 1.378 1.369 1.361 1.352 1.344 4 5 6 7 3 9 0 1 2 3 4 5 6 7 E T A 22.5% 23.0% 23.5% 24.0% 24.5% 25.0% 25.5% 26.0% 26.5% 27.0% 27.5% 28.0% 28.5% 29.0% 29.5% 30.0% 30.5% 31.0% 31.5% 32.0% 32.5% 33.0% 33.5% 34.0% 34.5% 35.0% 35.5% 36.0% 36.5% 37.0% 37.5% 38.0% 38 5% 39.0% 39.5% 40.0% 40.5% 41.0% 41.5% 42.0% 42.5% 43.0% 43.5% 44.0% 44.5% 45.0% 45.5% 46.0% B 2.027 2.011 1.996 1.981 1.967 1.952 1.938 1.923 1.909 1.896 1.882 1.868 1.855 1.842 1.829 1.816 1.803 1.791 1.779 1.766 1.754 1.742 1.730 1.719 1.707 1.696 1.685 1.673 1.662 1.652 1.641 1.630 1.620 1.609 1.599 1.589 1.579 1.569 1.559 1.549 1.540 1.530 1.521 1.512 1.502 1.493 1.484 1.475 2.471 2.448 2.426 2.404 2.383 2.362 2.341 2.320 2.300 2.280 2.260 2.241 2.222 2.203 2.185 2.166 2.148 2 130 2.113 2.096 2.079 2.062 2.045 2.029 2.013 1.997 1.981 1.966 1.951 1.935 1.921 1.906 1.892 1.877 1.863 1.849 1.836 1.822 1.809 1.795 1.782 1.769 1.757 1.744 1.732 1.720 1.707 1.695 D 2.833 2.803 2.774 2.745 2.717 2.689 2.662 2.635 2.609 2.583 2.557 2.532 2.507 2.483 2.459 2.436 2.412 2.390 2.367 2.345 2.324 2.302 2.281 2.260 2.240 2.220 2.200 2.181 2.162 2.143 2.124 2.106 2.088 2.070 2.052 2.035 2018 2.001 1.985 1.969 1.953 1.937 1.921 1.906 1.890 1.876 1.861 1.846 3.129 3.092 3.056 3.020 2.986 2.951 2.918 2.885 2.853 2.821 2.790 2.759 2.729 2.700 2.671 2.643 2.615 2.588 2.561 2.534 2.508 2.483 2.458 2.433 2.409 2.385 2.362 2.339 2.316 2.294 2.272 2.251 2.229 2.209 2.188 2.168 2.148 2.129 2.109 2.091 2.072 2.054 2.036 2.018 2.000 1.983 1.966 1.949 71.0% 71.5% 72.0% 72.5% 73.0% 73.5% 74 0% 74.5% 75.0% 75.5% 76.0% 76.5% 77.0% 77.5% 78.0% 78.5% 79.0% 79.5% 80.0% 80.5% 81.0% 81.5% 82.0% 82.5% 83.0% 83.5% 84.0% 84.5% 85.0% 85.5% 86.0% 86.5% 87.0% 87.5% 88.0% 88.5% 89.0% 89.5% 90.0% 90.5% 91.0% 91.5% 92.0% 92.5% 93.0% 93.5% 94.0% 94 5% H 1.127 1.121 1.116 1.111 1.105 1.100 1.095 1.090 1.085 1.079 1.074 1.069 1.064 1.060 1.055 1.050 1.045 1.040 1.036 1.031 1.026 1.022 1.017 1.013 1.008 1.004 0.999 0.995 0.991 0.986 0.982 0.978 0.974 0.969 0.965 0.961 0.957 0.953 0.949 0.945 0.941 0.937 0.933 0.930 0.926 0.922 0.918 0.914 1.244 1.237 1.230 1.224 1.217 1.210 1 204 1.198 1.191 1.185 1.179 1.172 1.166 1.160 1.154 1.148 1.143 1.137 1.131 1.125 1.120 1.114 1.108 1.103 1.097 1.092 1.087 1.081 1.076 1.071 1.066 1.061 1 055 1.050 1.045 1.040 1.036 1.031 1.026 1.021 1.016 1.012 1.007 1.002 0.998 0.993 0.989 0.984 1.312 1.304 1.297 1.289 1.281 1.274 1.267 1.259 1.252 1.245 1.238 1.231 1.224 1217 1210 1.204 1.197 1.190 1.184 1.177 1.171 1.165 1.158 1.152 1.146 1.140 1.134 1.128 1.122 1.116 1.111 1.105 1099 1.094 1.088 1.082 1.077 1.072 1.066 1.061 1.056 1.050 1.045 1.040 1.035 1.030 1.025 1.020 K 1.352 1.344 1 335 1.327 1.319 1.311 1.303 1.295 1.287 1.279 1.272 1.264 1.256 1.249 1.242 1.235 1.227 1.220 1.213 1.206 1.199 1.193 1.186 1.179 1.173 1.166 1.160 1.153 1.147 1.141 1.135 1.129 1.123 1.117 1.111 1.105 1.099 1.093 1.087 1.082 1.076 1.071 1.065 1.060 1,054 1.049 1.044 1.039 TTT non 45.5% 46.0% 46.5% 47.0% 47.5% 48.0% 48.5% 49.0% 49.5% 50.0% 1.484 1.475 1.467 1.458 1.449 1.441 1.432 1.424 1.416 1.407 1.707 1.695 1.684 1.672 1.660 1.649 1.638 1.627 1.616 1.605 1.851 1.846 1.832 1.818 1.804 1.790 1.776 1.763 1.750 1.737 1.9bb 1.949 1.933 1.917 1.901 1.885 1.870 1.854 1.839 1.824 94.0% 94.5% 95.0% 95.5% 96.0% 96.5% 97.0% 97.5% 98.0% 98.5% 99.0% 99.5% 100.0% 0.918 0.914 0.911 0.907 0.903 0.900 0.896 0.893 0.889 0.885 0.882 0.878 0.875 0.989 0.984 0.980 0.975 0.971 0.967 0.962 0.958 0.954 0.950 0.946 0.942 0.938 1.025 1.020 1.015 1.010 1.006 1.001 0.996 0.992 0.987 0.982 0.978 0.973 0.969 1.044 1.039 1.033 1.028 1.023 1.018 1.013 1.008 1.003 0.999 0.994 0.989 0.984 If off the chart use 100%
