QUESTION 4 [25 MARKS] The Portable Garage Co (PGC) is a company specialising in the manufacture and sale of a range of products for motorists. It is split into two divisions: the battery division (Division B) and the adaptor division (Division A). Division B sells one product - portable battery chargers for motorists which can be attached to a car's own battery and used to start up the engine when the car's own battery fails. Division A sells adaptors which are used by customers to charge mobile devices and laptops by attaching them to the car's internal power source. Recently, Division B has upgraded its portable battery so it can also be used to rapidly charge mobile devices and laptops. The mobile device or laptop must be attached to the battery using a special adaptor which is supplied to the customer with the battery. Division B currently buys the adaptors from Division A, which also sells them externally to other companies. The following data is available for both divisions: Division B Selling price for each portable battery, including adaptor N$180 Costs per battery: Adaptor from Division A N$13 Other materials from external suppliers N$45 Labour costs N$35 Annual fixed overheads N$5 460 000 Annual production and sales of portable batteries (units) 150 000 Maximum annual market demand for portable batteries (units) 180 000 Division A Selling price per adaptor to Division B N$13 Selling price per adaptor to external customers N$15 Costs per adaptor: Materials N$3 Labour costs N$4 Annual fixed overheads N$2 200 000 Current annual production capacity and sales of adaptors - both internal and external sales (units) 350 000 Maximum annual external demand for adaptors (units) 200 000 In addition to the materials and labour costs above, Division A incurs a variable cost of N$1 per adaptor for all adaptors it sells externally. Currently, Head Office's purchasing policy only allows Division B to purchase the adaptors from Division A, but Division A has refused to sell Division B any more than the current level of adaptors it supplies to it. The manager of Division B is unhappy. He has a special industry contact whom he could buy the adaptors from at exactly the same price charged by Division A if he were given the autonomy to purchase from outside the group. After discussions with both of the divisional managers and to ensure that the managers are not demotivated, Head Office has now agreed to change the purchasing policy to allow Division B to buy externally, provided that it optimises the profits of the group as a whole. MARKS REQUIRED 6 a) Identify and describe the THREE (3) types of transfer pricing Under the current transfer pricing system, prepare a profit statement 19 showing the profit for each of the divisions and for the Portable Garage Co b) (PGC) as a whole. Your sales and costs figures should be split into external sales and inter-divisional transfers, where appropriate.TABLE C TABLE A Period Future value interest factor of $1 per period at i% for n periods, FVIF(i,n). Period 1% 4% 5% 7% 8% 1 1.010 1.020 1.030 1.040 1.050 .060 9% 10% 11% 1.070 .080 1.090 13% 1476 15% 18% 1.100 1. 1 10 16% 1. 120 1.130 1.140 17%% .150 19% 2 1.020 1.040 1.061 1.082 1.103 1.124 1.145 1.166 1. 160 1.170 1. 180 1.190 1.200 3 1.030 1.061 1.093 1.188 1.125 1.158 1.210 1.232 1.191 1.254 1.277 1.225 1.300 1.323 1.346 1.260 1.295 1.331 1.369 1.392 1.440 4 1.041 1.082 1.126 1.170 1.216 1.368 1.405 1.443 1.482 1.521 1.262 1.311 1.360 1.561 1.416 5 1.051 1.104 1.159 1.412 1.643 1.217 1.464 .518 1.574 1.602 1.685 1.689 1.728 1.276 1.338 1.403 1.469 1.630 1.539 1.749 1.811 1.874 1.939 2 005 2.074 6 1.062 1.126 1.611 1.194 1.265 1.419 1.685 1.762 1.842 1.925 2.011 1.501 1.587 2.100 1.677 2.288 1.772 2. 192 2.386 7 1.072 1.149 1.316 1.870 2488 1.230 1.407 1.504 1.974 2.082 2.195 2.313 1.506 1.714 1.828 2.436 2 565 1.949 2.211 2.700 2.840 2.986 8 1.083 1.172 1.267 1.369 1.477 2.07 2.353 1.594 1.718 2.502 2.660 2 826 1.851 1.993 3.00 3.185 9 1.094 1.195 1.305 1.423 1.551 2.144 2.305 2.476 2.658 1.689 2.853 3.58 3.059 1.838- 1.999 2. 172 2.358 3.278 3 203 3.511 3.759 2.558 4.021 1.480 1.791 1.967 2.773 3.004 4.300 10 1.105 1.219 1.344 1.629 2.159 3.252 3.518 4 108 2.367 2.594 4.785 5.160 11 1.116 1.243 1.384 1.539 2.839 4.435 1.710 3.106 3.395 3.707 4.046 1.898 2.105 2.332 4.411 2.580 2.853 4.807 3.152 5.234 5.695 6.192 12 1.127 1.268 1.426 3.479 3.836 1.601 1.796 4.226 2.012 2.252 2.518 4.652 5.117 3.138 5.624 2.813 3.498 6.176 6.777 3.896 4.335 7.430 3 1.138 1.294 1.469 1.665 1.886 14 1.149 2.133 2.410 4.818 5.35 2.720 3.066 1.319 1.513 3.452 3.883 5.936 6.580 7 288 4.363 4.898 8.064 8.916 1.732 1.980 2.261 2.579 2.937 5.492 6.153 3.342 3.797 6.886 .310 7.699 4.887 6.261 8.599 9.596 10.699 15 1.161 1.346 1.558 1.801 2.079 2.397 2.759 5.535 7.988 16 1.173 3.172 3.642 7.076 1.373 1.873 4.177 4.785 9.007 10.147 1.605 5.474 6.254 7.138 11.420 2.183 2.540 2.952 3.426 8. 137 9.266 12.839 17 1.184 3.970 1.400 1.653 4.595 1.948 2.292 5.311 10.539 11.974 6.130 7.067 8.137 13.590 15.407 2.693 3.159 9.358 0.748 18 1.196 3.700 1.428 1.702 2026 4.328 5.05 5.895 12.330 6.866 14.129 18.488 2.407 7.986 16.172 2.854 9.276 3.380 3.996 10.761 12.468 19 1.208 4.717 1.457 1.754 2.107 5.560 7.690 2.527 6.544 9.024 16.672 3.026 3.617 4.316 0.575 12.375 14.463 14.426 19.244 22.186 5.142 16.879 19.673 22.901 26.623 20 1.220 1.486 1.806 2,191 6.116 2.653 3.207 7.263 8.613 10.197 12.056 3.870 4.661 5.604 14.232 16.777 9.748 23.214 25 1.282 1.641 2.094 2.666 3.386 6.727 8.062 9.646 11.523 13.743 16.367 27.252 31.948 4.292 5.427 5.848 8.623 10.835 13.585 19.46 23.10 30 1.348 1.811 2 2.427 3.243 4.322 17.000 7.612 10.063 21.231 26.462 27.393 32.429 38.338 5.743 13.268 32.919 40.87 17.449 50.658 62.669 77.388 95.396 35 1.417 2.000 2 2.814 3.946 5.516 7.686 22.892 29.960 39.116 10.677 14.785 20.414 50.950 66.212 85.850 28. 102 38.575 111.065 143.371 184.675 237.376 40 1.489 2.208 3.262 4.801 7.040 10.286 14.974 21.725 31.409 52.800 72.069 98.100 45.259 133.176 SO 1.645 2.692 4.384 7.107 11.467 18.420 29.457 65.001 180.314 243.503 327.997 46.902 74.358 93.051 132.782 188.884 267.864 440.701 590.668 117.391 378.721 184.565 533.869 750.378 289.002 1,051.668 450.736 700.233 1.083.657 1.670.704 1.469.772 2.566.215 3.927.357 5.988.914 9,100.438 TABLE B Present value interest factor of $1 per period at i% for n periods, PVIF(i,n). TABLE Period 1% 2% 3% 4% 5% 0.990 0.980 0.971 6% 7% 0.962 8% 0.952 9% 10% 11% 12% 13% 14% 15% 16% 0.943 0.935 0.926 17% 18% 0.917 0.909 0.901 0.893 0.885 0.877 0.870 0.862 0.855 20% Present 0.980 0.961 0.943 Period 0.925 0.907 0.890 0.942 0.873 0.842 0.826 0.812 0.797 5 0.847 0.840 0.833 0.971 0.857 0.915 0.889 0.864 0.840 0.816 0.783 0.769 0.756 0.743 0.731 0.794 0.718 0.706 0.694 0.961 0.924 0.888 0.772 0.751 0.855 0.823 0.731 0.712 0.693 0.675 0.658 0.792 0.951 0.763 0.906 0.735 0.708 0.683 0.863 0.822 0.659 0.636 0.613 0.641 0.624 0.609 0.593 0.579 0.784 0.747 0.713 0.592 0.572 0.552 0.681 2 0.534 0.516 0.499 0.482 0.942 0.888 0.837 0.790 0.650 0.621 0.593 0.567 0.543 0.519 0.746 0.705 0.666 0.630 9 0.497 0.476 0.456 0.437 0.419 0.402 0.933 0.871 0.813 0.596 0.564 0.535 0.507 0.760 0.711 0.665 0.480 0.456 0 0.923 0.623 0.583 50.432 0.410 0.390 0.370 0.352 0.335 0.853 0.789 0.547 0.513 0.731 3 0.482 0.452 0.425 0.400 0.677 0.627 0.582 0.540 0.502 0.354 0.333 0.314 0.296 0.279 0.914 0.837 0.766 0.703 0.645 20.467 0.434 0.404 0.592 0.376 0.351 0.544 0.327 0.500 0.305 0.285 0.820 0.460 0.424 0.391 0.266 0.249 0.233 0.905 0.744 0.676 0.614 0.361 0.558 0.333 0.308 0.284 0.508 0.463 0.243 0.225 5 0.209 0.194 0.896 0.804 0.422 0.386 0.352 0.722 0.650 0.585 0.527 0.475 0.322 0.295 0.270 0.247 0.227 0.208 0. 191 0.887 0.429 0.788 0.701 0.625 0.388 0.350 0.317 0.287 0.261 0.237 0.176 0.162 0.557 0.497 0.444 0.397 0.215 0.195 0.178 0.162 0.148 0. 135 0.879 0.773 0.681 0.356 0.319 0.286 0.601 0.530 0.469 0.415 0.257 0.231 0.208 0.187 0.168 0.152 0.137 0.368 0.661 0.258 0.124 0.112 0.870 0.758 0.326 0.290 0.577 0.505 0.442 0.229 0.204 0.182 0.163 0.388 0.340 0.145 0.130 0.116 0.104 0 0.861 0.743 0.642 0.299 0.263 0.232 0.555 0.481 0.417 0.362 0.315 0.205 0.181 0.160 0.141 0.125 0.111 0.099 0.078 0.853 0.728 0.623 0.534 0.458 0.394 0.275 0.239 0.209 0.183 0.160 0.140 0.123 0.108 0.339 0.292 0.095 5 0.084 0.074 0.065 0.844 0.714 0.252 0.605 0.513 0.436 0.371 0.218 0.188 0.163 0.141 0.123 0.107 0.093 0.081 0.071 0.062 0.054 0.836 0.700 0.317 0.270 0.587 0.494 0.231 0.198 0.170 0.416 0.350 0.146 0.125 0.108 0.093 0.296 0.080 0.069 0.570 .250 0.212 0.180 0.153 0.130 0.111 0.060 0.052 0.828 0.686 0.475 0.396 0.820 0.331 0.554 0.277 0.232 0.194 0.164 0.138 0 1 0.095 0.081 0.069 0.059 0.051 0.044 : 0.038 0.673 0.456 0.377 0.312 0.098 0.258 0.083 0.070 0.215 0.060 0.051 0.178 0.149 0.124 0. 104 0.087 0.073 0.043 0.037 0.031 0.780 0.610 0.478 0.375 0.295 0.233 0. 184 0.061 0.051 0.043 0.037 7 0.031 0.026- 0.742 0.552 0.412 0. 146 0.308 0.231 0.116 0.092 0.074 0.059 0.047 0.706 0.174 0.500 0.355 0. 131 0.099 0.253 0.075 5 0.057 0.044 0.033 0.026 0.038 0.030 0.024 0.020 0.016 0.013 0.010 0. 181 0.130 0.020 0.094 0.068 0.049 0.036 0.026 0.015 0.012 0.009 0.007 0.005 0.004 0.672 0.453 0.307 0.208 0.142 0.097 0.019 0.014 0.010 0.008 0.608 0.372 0.228 0.067 0.046 80.006 6 0.004 0.003 0.002 0.002 0.141 0.087 0.032 0.022 0.015 0.054 C.011 0.008 0.005 0.004 0.034 0.021 0.003 0.013 0.009 0.005 3 0.002 0.001 0.001 0.001 0.003 0.002 0.001 0.001 0.001 0.000 0.000 0.CCO 0.000TABLE C Future value interest factor of an ordinary annuity of ST per period at 16 for n periods, FVIFA In) Period 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 1 1.000 1.000 1.000 1.000 16% 17% 18% 20% 1.000 1.000 19% 1.000 1.000 1.COO 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 .000 1.000 1.000 2.010 2.020 2.030 2.040 2.050 2.060 2.070 2.080 2.090 NM 2.100 2.110 2.120 2.130 2.140 2.150 2.160 2.180 1725 18% 2.170 2.200 3.030 3.060 3.091 170 1.180 40 70 3.122 3.153 3.184 2.190 3.215 3.246 3.278 3.310 3.342 3.374 3.407 3.440 3.473 3.506 3.539 1.190 3.572 3.606 3.640 1.416 1.200 1.392 4.060 4.122 4.184 4.246 4.310 1.440 4.375 4.440 4.506 4.573 4.641 4.710 4.779 4.850 4.921 4.993 5.066 5.141 5.215 5.291 5.368 1.643 1.685 5.101 5.204 5.309 5.416 1.728 5.526 5.537 5.751 5.867 5.985 6.105 6.228 6.353 6.480 6.610 6.742 6.877 7.014 7.154 7.297 7.442 874 1.939 2.005 2.074 6.152 6.308 6.468 6.633 6.802 6.975 7.153 7.336 7.523 7.716 7.913 8.115 8.323 8.536 8.754 8.977 9.207 9.442 9.683 9.930 192 2.288 2.386 2.488 7.214 7.434 7.662 7.898 8.142 8.394 8.654 9.200 9.487 9.783 10.089 10.405 10.730 11.067 11.414 11.772 12.142 12.523 12.916 565 2.700 2.840 2.986 8.286 8.583 8.892 9.214 9.549 9.897 10.260 10.637 11.028 16.499 3.583 9 11.436 11.859 12.300 12.757 13.233 13.727 14.240 14.773 15.327 15.902 3.185 3.379 9.755 10.159 10.583 11.027 11.491 1 11.978 12.488 13.021 13.579 14.164 511 14.776 15.416 16.085 16.786 17.519 18.285 19.086 19.923 3.759 4.021 4.300 20.799 108 10 10.462 10.950 11.464 12.006 12.578 13.181 13.816 14.487 15.193 15.937 4.435 4.785 16.722 17.549 18.420 19.337 20.304 21.321 22.393 23.521 5.160 807 5.234 5.695 11 11.567 12.169 12.808 13.486 24.709 25.959 14.207 14.972 15.784 16.645 17.560 18.531 19.561 6.192 20.655 21.814 23.045 24.349 25.733 27.200 28.755 30.404 32.150 6.176 6.777 7.430 12 12.683 13.412 14.192 15.026 15.917 16.870 17.888 18.977 20.141 21.384 22.713 24.133 25.650 2 27.271 29.002 30.850 32.824 34.931 37.180 39.581 7.288 8.064 8.916 13 13.809 14.680 15.618 16.627 17.713 18.882 2 20.141 21.495 22.953 24.523 26 212 28.029 29.985 5 32.089 34.352 36.786 39.404 45.244 48.497 8.599 9.596 10.699 14 14.947 15.974 17.086 18.292 19.599 21.015 22.550 0 24.215 26.019 27.975 30.095 32.393 34.883 37.581 40.505 43.672 47.103 50.818 54.841 59.196 0.147 11.420 12.839 15 16.097 17.293 18.599 20.024 21.579 23.276 25.129 27.152 29.361 31.772 34.405 37.280 40.417 43.842 47.580 51.660 56.110 60.965 66.261 72.035 11.974 13.590 15.407 16 17.258 18.639 20.157 21.825 23.657 25.673 27.888 30.324 33.003 35.950 39.190 42.753 46.672 50.980 55.717 60.925 5 66.649 72.939 79.850 14.129 16.172 87.442 8.488 17 18.430 20.012 21.762 23.698 25.840 28.213 13 30.840 33.750 36.974 40.545 44.501 16.672 48.884 53.739 59.118 19.244 65.075 71.673 22.186 3 78.979 87.068 96.022 105.93 19.673 22.901 26.623 18 19.615 21.412 23.414 25.645 28.132 30.906 33.999 37 37.450 41.301 45.599 50.396 55.750 5 68.394 75.836 84.141 93.406 103.74 115.27 128.12 23.214 27.252 31.948 19 20.811 22.841 25.117 27.671 30.539 33.760 37.379 41.446 46.018 51.159 56.939 63.440 7 70.749 78.969 88.212 98.603 110.28 123.41 138.17 154.74 58882983588 27.393 2.429 38.338 20 22.019 24.297 26.870 29.778 33.066 36.786 40.995 45.762 51.160 57.275 64.203 72.052 80.947 91.025 102.44 115.38 130.03 146.63 165.42 186.69 62.669 95.396 25 28.243 32.030 36.459 41.646 47.727 54.865 63.249 73.106 84.701 98.347 114.41 133.33 155.62 181.87 212.79 249.21 2 342.60 402.04 471.98 143.371 184.675 237.376 30 34.785 40.568 47.575 56.085 66.439 79.058 94.461 113.28 136.31 164.49 1 199.02 241.33 293.20 356.79 434.75 530.31 647.44 790.95 966.71 1,181.9 327.997 440.701 590.668 35 41.660 49.994 60.462 73.652 90.320 111.43 138.24 172.32 215.71 271.02 341.59 431.66 546.68 693.57 881.17 1,120.7 1,426.5 1,816.7 2,314.2 2,948.3 750.378 1,051.668 1.469.772 40 48.886 60.402 75.401 95.026 120.80 154.76 199.64 259.06 337.88 442.59 581.83 767.09 1,013.7 1,342.0 1,779.1 2,360.8 3,134.5 4.163.2 5.529.8 7,343.9 3.927.357 5.988.914 9, 100.438 50 64.463 84.579 112.80 152.67 209.35 290.34 406.53 573.77 815.08 1.163.9 1.668.8 2.400.0 3.459.5 4,994.5 7.217.7 1 10 436 15.090 21.813 31,515 45,497 TABLE D 17% 18% 19% 20% Present value interest factor of an (ordinary ) annuity of $1 per period at i% for n periods, PVIFA(i,n) 0.855 0.847 0.840 0.833 Period 1% 4% 5% 8% 9% 10% 11% 12% 13% 14% 15% 16% 17% 18% 19% 20% 215 0.990 6% 0.731 0.718 0.706 0.694 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 0.901 0 0.893 0.885 0.877 0.870 0.862 0.855 0.847 0.840 0.833 0.826 0.820 0.813 1.970 1.942 1.913 1.886 1.859 1.833 1.808 1.759 1.736 1713 1.690 1.668 1.647 1.626 1.585 1.566 1 1.509 1.474 0.624 0.609 0.593 0.579 7 1.528 1.492 2.941 2.884 1.783 2.829 2.775 2.143 2.673 2.624 2.577 2.531 2.487 2.444 2.402 2.322 2 2.283 2.246 2.210 2.174 2 2.106 2.074- 2042 2.011 0.534 0.516 0.499 0.482 3.902 3.808 3.717 3.630 3.546 3.465 3.387 3.312 3.240 0 3.170 3.102 3.037 2.974 2.914 2.855 5 2.798 2.743 2.639 2.589 2540 2.494 2 448 0.456 0.437 0.419 0.402 4.853 4.713 4.580 4.452 4.329 4.212 4.100 3.993 3.890 3.791 3.696 3.605 3.517 3 3.352 3.274 3.199 3.127 3.058 2.991 2.926 2.864 2.803 0.390 0.370 0.352 0.335 6 5.795 5.601 5.417 5.242 5.076 4.917 4.767 4.623 4.486 4.355 4.231 4.111 3.998 3.889 3.784 3.685 3 3.498 3.410 3.326 3.245 3.167 3.092 0.333 0.314 0.296 0.279 6.728 6.472 6.230 6.002 5.786 5.582 5.389 5.206 5.033 4.868 4.712 4.423 4.288 4.160 4.039 3.922 3.812 3.706 3.605 3.508 3.416 3.327 B 7.652 7.325 7.020 6.733 5.463 6.210 5.971 5.747 5.535 5.335 5.146 4.968 4.539 4.487 4.344 4.207 4.078 3.954 0.285 0.266 3.837 9 3.726 3.619 3.518 0.249 0.233 8.566 8. 162 7.786 7.435 7.108 6.802 3.515 6.247 5.995 5.759 5.537 5.328 5.132 4.946 4.772 4.607 4.451 4.303 4.163 4.031 3.905 3.786 3.673 0.243 3 0.225 0.209 0.194 10 9.47 8.983 8,530 8.111 7.722 7.360 7.024 6.710 6.418 6.145 5.689 5.650 5.426 5.019 4.833 4.659 4.494 4.339 4.192 4.054 3.923 3.799 0.208 0.191 0.176 0.162 11 10.36 9.787 9.253 8.760 8.306 7.887 7.499 7.139 6.805 6.495 6.207 5.938 5.687 5.234 5.029 4.836 4.656 4.486 4.327 4.177 4.035 3 on2 0.178 0.162 0.148 0.135 12 11.255 10.575 9.954 9.385 8.863 8.384 7.943 7.536 7.161 6.814 6.492 6.194 5.918 5.660 5.421 5.197 4. 4.793 4.611 4.439 4.278 4.127 3.98 0.152 0.137 0.124 0.112 13 12.134 11.348 10.635 9.986 9.394 8.853 8.358 7.904 7.487 7.103 6.750 6.424 6 6.122 5.842 5.583 5.342 5.118 4.910 4.715 4.533 4.362 4.203 4.053 14 12.106 11.296 10.563 9.898 9.295 8.745 8.244 7.786 6.982 6.628 6.302 6.002 5.724 4 5.468 5.229 5.008 4.802 4.611 4.432 4.265 4.108 0.130 0.116 0.104 0.093 15 13.865 12.849 1.938 11.118 10.380 9.712 9.108 8.559 8.061 7.606 7.191 6.811 6.462 6.142 5.847 5.575 5.092 4.876 4.489 4.315 4.153 0.111 0.099 0.088 0.078 16 14.718 13.578 12.561 11.652 10.838 10.106 9.447 8.851 8.313 7.824 7.379 6.974 5.954 5.668 5.405 5.162 4.938 4.730 4.536 4.357 4.189 0.095 0.084 0.074 0.065 17 15.562 14.292 13.166 12.166 11.274 10.477 9.763 9.122 8.544 8.022 7.549 7.120 6.729 6.373 5.047 5.749 5.475 5.222 4.990 18 16.398 0 4.775 4.576 4.391 4.219 0.081 0.071 0.062 0.054 13.754 12.659 11.690 10.828 10.059 9.372 8.756 17.702 7.250 6.840 6.467 6.128 5.818 5.534 5.273 4.812 4.608 4.419 4.243 0.069 0.060 0.052 19 17.226 15.678 14.324 13.134 12.085 11.158 10.336 9.604 8,950 8.365 5 7.839 7.366 6.938 6.550 5.877 5.584 5.316 5.070 4.843 4.263 0.045 20 18.046 16.351 4.635 4.442 14.877 13.590 12.462 11.470 10.594 9.818 9.129 8.514 7.963 7.469 7.025 6.623 59 5.929 5.628 5.353 5.101 4.870 4.657 4.279 0.059 9 0.051 0.044 0.038 25 22.023 19.523 17.413 15.622 14.094 12.783 11.654 10.675 9.823 9.077 8.422 7.843 7.330 6.873 6.464 6.097 5.756 5.467 4.948 4.721 4.514 4.323 0.051 10.043 0.037 0.031 25.808 22.396 19.500 17.292 15.372 13.765 12.409 11.258 10.274 9.427 8.694 8.055 7.498 7.003 6.566 6.177 35 29.409 24.999 21.487 5.829 5.517 5.235 4.979 18.665 4.746 4.534 4.339 0.043 0.037 0.031 0.026- 16.374 14.498 12.948 11.655 10.567 9.644 8.855 8.176 7.586 7.070 6.617 6.215 5.858 5.539 5.251 4.992 4,756 4.541 0.020 0.016 0.013 0 40 32.835 27.355 50 39.196 31.4242 23. 115 19.793 17.159 15 046 13.332 11.925 10.757 9.779 4.997 4.544 25.730 4 347 21,482 8.244 7.634 7.105 6,642 6.233 5.871 5.548 5.258 4.760 18.256 15.762 13 801 2.233 10.962 9.915 9.042 8.304 7.675 7.133 6.661 8.246 5.880 4 999 4.762 0.009 0.007 0.005 0.004 4.545 4.348 0.004 0.003 0.002 0.002 0.002 0.001 0.001 0.001 .000 0.000 0.000 0.000