Required information PA11-2 (Algo) Making Automation Decision (LO 11-1, 11-2, 11-3, 11-5) The following information applies to the questions displayed below.) Beacon Company is considering automating its production facility. The initial investment in automation would be $6.51 million, and the equipment has a useful life of 5 years with a residual value of $1110,000. The company will use straight- line depreciation. Beacon could expect a production increase of 37.000 units per year and a reduction of 20 percent in the labor cost per unit. Current (no automation) 85,000 units Per Unit Total $ 93 $? Proposed (automation) 122,eee units Per Unit Total $93 $? Production and sales volume Sales revenue Variable costs Direct materials Direct labor Variable manufacturing overhead Total variable manufacturing costs Contribution margin Fixed manufacturing costs Net operating income $ 16 15 le $ 16 ? 10 ? $ 55 $ 52 $ 1,060,000 $ 2,280,000 Required: 1-a. Complete the following table showing the totals. (Enter your answers in whole dollars, not in millions.) Answer is complete and correct. Current (no automation) 85,000 units Per Unit Total $ 93 $ 7,905,000 Proposed (automation) 122,000 units Per Unit Total Production and Sales Volume Sales revenue $ 93 $ 11,346,000 Variable costs $ 16 s 16 Direct materials Direct labor 15 12 10 10 38 Variable manufacturing overhead Total variable manufacturing costs Contribution margin Fixed manufacturing costs Net operating income 41 52 $ $ 55 4,420,000 $ 1,060,000 $ 3,360,000 6,710,000 $ 2,280,000 $ 4,430,000 2. Determine the project's accounting rate of return. (Round your answer to 2 decimal places.) Accounting rate of retum 12.52% PA11-2 Part 3 3. Determine the project's payback period. (Round your answer to 2 decimal places.) Answer is complete but not entirely correct. Payback period 3.44 years PA11-2 Part 4 4. Using a discount rate of 13 percent, calculate the net present value (NPV) of the proposed investment (Future Value of $1. Present Value of $1. Future Value Annuity of $1. Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign. Enter the answer in whole dollars.) Net present value $ 757,602 PA11-2 Part 5 5. Recalculate the NPV using a 8 percent discount rate. (Future Value of $1. Present Value of $1. Future Value Annuity of $1. Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign. Enter the answer in whole dollars.) Net present value 1,811,633 TABLE 11.1A Future Value of $1 Periods 29 3% 3.75% 4% 4.25% 5% 6% 7% 8% 0 1.0000 1.0000 1.0000 10000 10000 10000 1.0000 1.0000 1.0000 1 1.0200 10300 1.0375 1.0400 10425 10500 1.0600 1.0700 1.0800 2 1.0404 1.0609 1.0764 1.0816 10868 11025 11236 11449 1.1664 3 1.0612 1.0927 1.1168 1.1249 11330 11576 1.1910 12250 12597 4 1.0824 11255 1.1587 1.1699 11811 1.2155 12625 1.3108 1.3605 5 1.1041 1.1593 12021 12167 12313 12763 13382 14026 1.4693 6 1.1262 1.1941 12472 12653 12837 13401 14185 1.5007 1.5869 7 11487 1.2299 12939 13159 13382 14071 15036 16058 17138 8 1.1717 12668 1.3425 13686 13951 14775 15938 17182 1.8509 9 1.1951 13048 1.3928 14233 1.4544 1.5513 16895 1.8385 19990 10 1.2190 1.3439 14450 14802 15162 16289 17906 1.9672 2.1589 20 1.4859 1.8061 2.088221911 2.2989 2.6533 3.2071 3.8697 46610 Periods 9% 10% 11% 12% 13% 14% 15% 20% 25% O 1.0000 1.0000 1.0000 10000 10000 10000 10000 10000 10000 1.0900 1.1000 11100 1.1200 11300 11400 11500 1 12000 12500 N 1.1881 12100 12321 1.2544 12769 12996 13225 14400 1.5625 3 1.2950 13310 1.3676 14049 1.4429 1.4815 15209 1.7280 1.9531 4 1.4116 1.4641 15181 1.5735 16305 1689017490 2.0736 2.4414 5 1.5386 1.6105 16851 1.7623 18424 19254 20114 2.4883 3.0518 6 16771 17716 1.8704 1.9738 2.0820 2.1950 2.3131 29860 3.8147 7 1.8280 1.9487 2.0762 2.2107 2.3526 2.5023 26600 3.5832 4.7684 8 1.9926 2.1436 2.3045 2.4760 26584 2.8526 3.0590 4.2998 5.9605 9 2.1719 2.3579 2.5580 2.7731 3.0040 3.2519 3.5179 5.1598 7.4506 10 2.3674 2.5937 2.8394 3.1058 3.3946 3707240456 6.1917 9.3132 20 5.6044 6.7275 8.0623 9.6463 115231 137435 16.3665 38 3376 86.7362 TABLE 11.2A Present Value of $1 Periods 3.75% 2% 3% 4% 4.25% 6% 7% 5% 8% 1 0.9804 0.9709 0.9639 0.9615 0.9592 0.9524 0.9434 0.9346 0.9259 2 0.9612 0.9426 0.9290 0.9246 0.9201 0.9070 0.8900 0.8734 0.8573 0.9423 0.9151 0.8954 0.8890 0.8826 0.8638 0.8396 0.8163 0.7938 3 4 0.9238 0.88850.8631 0.8548 0.8466 0.8227 0.7921 0.7629 0.7350 5 6 0.9057 0.8626 0.8319 0.8219 0.8121 0.7835 0.7473 0.7130 0.6806 0.8880 0.8375 0.8018 0.7903 0.7790 0.7462 0.7050 0.6663 06302 0.8706 0.8131 0.7728 0.7599 0.7473 0.7107 0.6651 0.6227 0.5835 0.8535 0.7894 0.7449 0.7307 0.7168 0.6768 0.6274 0.5820 0.5403 7 8 9 0.8368 0.7664 0.7180 0.7026 0.6876 0.6446 0.5919 0.5439 0.5002 10 0.8203 0.7441 0.6920 0.6756 0.6595 0.6139 0.5584 0.5083 0.4632 20 0.6730 0.5537 0.4789 0.4564 0.4350 0.3769 0.3118 0.2584 0.2145 Periods 9% 10% 11% 12% 13% 14% 15% 20% 25% 0.9174 0.9091 0.9009 0.8929 0.8850 0.8772 0.8696 0.8333 0.8000 2 0.8417 0.8264 0.8116 0.7972 0.7831 0.7695 0.7561 0.6944 0.6400 3 0.7722 0.7513 0.7312 0.7118 0.6931 0.6750 0.6575 0.5787 0.5120 4 0.7084 0.6830 0.6587 0.6355 0.6133 0.5921 0.5718 0.4823 0.4096 5 0.6499 0.6209 0.5935 0.5674 0.5428 0.5194 0.4972 0.4019 0.3277 6 0.5963 0.5645 0.5346 0.5066 0.4803 0.4556 0.4323 0.3349 0.2621 7 0.5470 0.5132 0.4817 0.4523 0.4251 0.3996 0.3759 0.2791 0.2097 8 0.5019 0.4665 0.4339 0.4039 0.3762 0.3506 0.3269 0.2326 0.1678 9 0.4604 0.4241 0.3909 0.3606 0.3329 0.3075 0.2843 0.1938 0.1342 10 0.4224 0.3855 0.3522 0.3220 0.2946 0.2697 0.2472 0.1615 0.1074 0.1784 0.1486 0.1240 0.1037 0.0868 0.0728 0.0611 0.0261 0.0115 20 TABLE 11.3A Future Value of an Annuity of $1 Periods 2% 3% 3.75% 4% 4.25% 5% 8% 6% 7% 1 1.0000 1.0000 1.0000 10000 1.0000 1.0000 1.0000 1.0000 1.0000 2 2.0200 20300 20375 2.0400 2.0425 2.0500 2.0600 2.0700 2 0800 3 3.0604 3.0909 3.1139 3.1216 3.1293 3.1525 3.1836 3.2149 3.2464 4 4.1216 4.1836 4.2307 4.2465 4.2623 4.3101 4.3746 4.4399 4.5061 5 5.2040 5.3091 5.3893 5.4163 5.4434 5.5256 5.6371 5.7507 5.8666 6 6.3061 6.4684 6.5914 6.6330 6.6748 6.8019 6.9753 71533 73359 7 74343 7.6625 7.8386 7.8983 7.9585 8.1420 8.3938 8.6540 8.9228 8 8.5830 8.8923 9.1326 9.2142 9.2967 9.5491 9.8975 10.2598 10.6366 9 9.7546 101591 10.4750 10.5828 10.6918 11.0266 11.4913 11.9780 12.4876 10 10.9497 11.4639 11.8678 12.0061 12.1462 12.5779 13.1808 13.8164 14.4866 20 24.2974 26.8704 29.0174 29.7781 30.5625 33.0660 36.7856 40.9955 45.7620 Periods 9% 10% 11% 12% 13% 14% 15% 20% 25% 1 1.0000 1.0000 1.0000 10000 1.0000 1.0000 1.0000 1.0000 1.0000 2 2.0900 2.1000 2.1100 2.1200 2.1300 21400 2.1500 2.2000 2.2500 3 3.2781 3.3100 3.3421 3.3744 3.4069 3.4396 3.4725 3.6400 3.8125 4 4.5731 4.6410 4.7097 4.7793 4.8498 4.9211 4.9934 5.3680 5.7656 5 5.9847 6.1051 6.2278 6.3528 6.4803 66101 6.7424 7.4416 8.2070 6 7.5233 77156 7.9129 8.1152 8.3227 8.5355 8.7537 9.9299 11.2588 7 9.2004 9.4872 9.7833 10.0890 10.4047 10.7305 11.0668 12.9159 15.0735 8 11.0285 11.4359 11.8594 12.2997 127573 13.2328 13.7266 16.4991 19.8419 9 13.0210 13,5975 14.1640 14.7757 15.4157 16.0853 16.7856 20.7989 25.8023 10 15.1929 15.9374 16.7220 17.5487 18.4197 19.3373 20.3037 25.9587 33.2529 20 51.1601 572750 64 2028 72.0524 80.9468 91.0249 102.4436 186.6880 342.9447 TABLE 11.4A Present Value of Annuity of $1 Periods 2% 3% 3.75% 4% 4.25% 5% 6% 7% 8% 1 0.9804 0.9709 0.9639 0.9615 0.9592 0.9524 0.9434 0.9346 0.9259 2 1.9416 1.9135 1.8929 1.8861 1.8794 1.8594 1.8334 1.8080 1.7833 3 2.8839 2.8286 2.7883 2.7751 2.7620 2.7232 2.6730 2.6243 2.5771 4 3.8077 3.7171 3.6514 3.6299 3.6086 3.5460 3.4651 3.3872 3.3121 5 4.7135 4.5797 4.4833 4.4518 4.4207 4.3295 4.2124 4.1002 3.9927 6 5.6014 5.4172 5.2851 5.2421 5.1997 5.0757 4.9173 4.7665 4.6229 7 6.4720 6.2303 6.0579 6.0021 5.9470 5.7864 5.5824 5.3893 5.2064 8 7.3255 70197 6.8028 6.7327 6.6638 6.4632 6.2098 5.9713 5.7466 9 8.1622 77861 7.5208 7.4353 7.3513 71078 6.8017 6.5152 6.2469 10 8.9826 8.5302 8.2128 8.1109 8.0109 7.7217 7.3601 7.0236 6.7101 20 16.3514 14.8775 13.8962 13.5903 13.2944 12.4622 11.4699 10.5940 9.8181 Periods @ 9% 10% 11% 12% 13% 14% 15% 20% 25% 0.9174 0.9091 0.9009 0.8929 0.8550 0.8772 0.8696 0.8333 0.8000 N 1.7591 1.7355 1.7125 1.6901 1.6681 1.6467 1.6257 1.5278 1.4400 3 2.5313 2.4869 2.4437 2.4018 2.3612 2.3216 2.2832 2.1065 1.9520 4 3.2397 3.1699 3.1024 3.0373 2.9745 2.9137 2.8550 2.5887 2.3616 5 3.8897 3.7908 3.6959 3.6048 3.5172 3.4331 3.3522 2.9906 2.6893 6 4.4859 4.3553 4.2305 4.1114 3.9975 3.8887 3.7845 3.3255 2.9514 7 7 5.0330 4.8684 4.7122 4.5638 4.4226 42883 4.1604 36046 3.1611 00 5.5348 5.3349 5.1461 4.9676 4.7988 4.6389 4.4873 3.8372 3.3289 9 5.9952 5.7590 5.5370 5.3282 5.1317 4.9464 4.7716 4.0310 3.4631 10 6.4177 6.1446 5.8892 5.6502 5.4262 5.2161 5.0188 4.1925 3.5705 20 9.1285 8.5136 7.9633 7.4694 70248 6.6231 6.2593 4.8696 3.9539 Required information PA11-2 (Algo) Making Automation Decision (LO 11-1, 11-2, 11-3, 11-5) The following information applies to the questions displayed below.) Beacon Company is considering automating its production facility. The initial investment in automation would be $6.51 million, and the equipment has a useful life of 5 years with a residual value of $1110,000. The company will use straight- line depreciation. Beacon could expect a production increase of 37.000 units per year and a reduction of 20 percent in the labor cost per unit. Current (no automation) 85,000 units Per Unit Total $ 93 $? Proposed (automation) 122,eee units Per Unit Total $93 $? Production and sales volume Sales revenue Variable costs Direct materials Direct labor Variable manufacturing overhead Total variable manufacturing costs Contribution margin Fixed manufacturing costs Net operating income $ 16 15 le $ 16 ? 10 ? $ 55 $ 52 $ 1,060,000 $ 2,280,000 Required: 1-a. Complete the following table showing the totals. (Enter your answers in whole dollars, not in millions.) Answer is complete and correct. Current (no automation) 85,000 units Per Unit Total $ 93 $ 7,905,000 Proposed (automation) 122,000 units Per Unit Total Production and Sales Volume Sales revenue $ 93 $ 11,346,000 Variable costs $ 16 s 16 Direct materials Direct labor 15 12 10 10 38 Variable manufacturing overhead Total variable manufacturing costs Contribution margin Fixed manufacturing costs Net operating income 41 52 $ $ 55 4,420,000 $ 1,060,000 $ 3,360,000 6,710,000 $ 2,280,000 $ 4,430,000 2. Determine the project's accounting rate of return. (Round your answer to 2 decimal places.) Accounting rate of retum 12.52% PA11-2 Part 3 3. Determine the project's payback period. (Round your answer to 2 decimal places.) Answer is complete but not entirely correct. Payback period 3.44 years PA11-2 Part 4 4. Using a discount rate of 13 percent, calculate the net present value (NPV) of the proposed investment (Future Value of $1. Present Value of $1. Future Value Annuity of $1. Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign. Enter the answer in whole dollars.) Net present value $ 757,602 PA11-2 Part 5 5. Recalculate the NPV using a 8 percent discount rate. (Future Value of $1. Present Value of $1. Future Value Annuity of $1. Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign. Enter the answer in whole dollars.) Net present value 1,811,633 TABLE 11.1A Future Value of $1 Periods 29 3% 3.75% 4% 4.25% 5% 6% 7% 8% 0 1.0000 1.0000 1.0000 10000 10000 10000 1.0000 1.0000 1.0000 1 1.0200 10300 1.0375 1.0400 10425 10500 1.0600 1.0700 1.0800 2 1.0404 1.0609 1.0764 1.0816 10868 11025 11236 11449 1.1664 3 1.0612 1.0927 1.1168 1.1249 11330 11576 1.1910 12250 12597 4 1.0824 11255 1.1587 1.1699 11811 1.2155 12625 1.3108 1.3605 5 1.1041 1.1593 12021 12167 12313 12763 13382 14026 1.4693 6 1.1262 1.1941 12472 12653 12837 13401 14185 1.5007 1.5869 7 11487 1.2299 12939 13159 13382 14071 15036 16058 17138 8 1.1717 12668 1.3425 13686 13951 14775 15938 17182 1.8509 9 1.1951 13048 1.3928 14233 1.4544 1.5513 16895 1.8385 19990 10 1.2190 1.3439 14450 14802 15162 16289 17906 1.9672 2.1589 20 1.4859 1.8061 2.088221911 2.2989 2.6533 3.2071 3.8697 46610 Periods 9% 10% 11% 12% 13% 14% 15% 20% 25% O 1.0000 1.0000 1.0000 10000 10000 10000 10000 10000 10000 1.0900 1.1000 11100 1.1200 11300 11400 11500 1 12000 12500 N 1.1881 12100 12321 1.2544 12769 12996 13225 14400 1.5625 3 1.2950 13310 1.3676 14049 1.4429 1.4815 15209 1.7280 1.9531 4 1.4116 1.4641 15181 1.5735 16305 1689017490 2.0736 2.4414 5 1.5386 1.6105 16851 1.7623 18424 19254 20114 2.4883 3.0518 6 16771 17716 1.8704 1.9738 2.0820 2.1950 2.3131 29860 3.8147 7 1.8280 1.9487 2.0762 2.2107 2.3526 2.5023 26600 3.5832 4.7684 8 1.9926 2.1436 2.3045 2.4760 26584 2.8526 3.0590 4.2998 5.9605 9 2.1719 2.3579 2.5580 2.7731 3.0040 3.2519 3.5179 5.1598 7.4506 10 2.3674 2.5937 2.8394 3.1058 3.3946 3707240456 6.1917 9.3132 20 5.6044 6.7275 8.0623 9.6463 115231 137435 16.3665 38 3376 86.7362 TABLE 11.2A Present Value of $1 Periods 3.75% 2% 3% 4% 4.25% 6% 7% 5% 8% 1 0.9804 0.9709 0.9639 0.9615 0.9592 0.9524 0.9434 0.9346 0.9259 2 0.9612 0.9426 0.9290 0.9246 0.9201 0.9070 0.8900 0.8734 0.8573 0.9423 0.9151 0.8954 0.8890 0.8826 0.8638 0.8396 0.8163 0.7938 3 4 0.9238 0.88850.8631 0.8548 0.8466 0.8227 0.7921 0.7629 0.7350 5 6 0.9057 0.8626 0.8319 0.8219 0.8121 0.7835 0.7473 0.7130 0.6806 0.8880 0.8375 0.8018 0.7903 0.7790 0.7462 0.7050 0.6663 06302 0.8706 0.8131 0.7728 0.7599 0.7473 0.7107 0.6651 0.6227 0.5835 0.8535 0.7894 0.7449 0.7307 0.7168 0.6768 0.6274 0.5820 0.5403 7 8 9 0.8368 0.7664 0.7180 0.7026 0.6876 0.6446 0.5919 0.5439 0.5002 10 0.8203 0.7441 0.6920 0.6756 0.6595 0.6139 0.5584 0.5083 0.4632 20 0.6730 0.5537 0.4789 0.4564 0.4350 0.3769 0.3118 0.2584 0.2145 Periods 9% 10% 11% 12% 13% 14% 15% 20% 25% 0.9174 0.9091 0.9009 0.8929 0.8850 0.8772 0.8696 0.8333 0.8000 2 0.8417 0.8264 0.8116 0.7972 0.7831 0.7695 0.7561 0.6944 0.6400 3 0.7722 0.7513 0.7312 0.7118 0.6931 0.6750 0.6575 0.5787 0.5120 4 0.7084 0.6830 0.6587 0.6355 0.6133 0.5921 0.5718 0.4823 0.4096 5 0.6499 0.6209 0.5935 0.5674 0.5428 0.5194 0.4972 0.4019 0.3277 6 0.5963 0.5645 0.5346 0.5066 0.4803 0.4556 0.4323 0.3349 0.2621 7 0.5470 0.5132 0.4817 0.4523 0.4251 0.3996 0.3759 0.2791 0.2097 8 0.5019 0.4665 0.4339 0.4039 0.3762 0.3506 0.3269 0.2326 0.1678 9 0.4604 0.4241 0.3909 0.3606 0.3329 0.3075 0.2843 0.1938 0.1342 10 0.4224 0.3855 0.3522 0.3220 0.2946 0.2697 0.2472 0.1615 0.1074 0.1784 0.1486 0.1240 0.1037 0.0868 0.0728 0.0611 0.0261 0.0115 20 TABLE 11.3A Future Value of an Annuity of $1 Periods 2% 3% 3.75% 4% 4.25% 5% 8% 6% 7% 1 1.0000 1.0000 1.0000 10000 1.0000 1.0000 1.0000 1.0000 1.0000 2 2.0200 20300 20375 2.0400 2.0425 2.0500 2.0600 2.0700 2 0800 3 3.0604 3.0909 3.1139 3.1216 3.1293 3.1525 3.1836 3.2149 3.2464 4 4.1216 4.1836 4.2307 4.2465 4.2623 4.3101 4.3746 4.4399 4.5061 5 5.2040 5.3091 5.3893 5.4163 5.4434 5.5256 5.6371 5.7507 5.8666 6 6.3061 6.4684 6.5914 6.6330 6.6748 6.8019 6.9753 71533 73359 7 74343 7.6625 7.8386 7.8983 7.9585 8.1420 8.3938 8.6540 8.9228 8 8.5830 8.8923 9.1326 9.2142 9.2967 9.5491 9.8975 10.2598 10.6366 9 9.7546 101591 10.4750 10.5828 10.6918 11.0266 11.4913 11.9780 12.4876 10 10.9497 11.4639 11.8678 12.0061 12.1462 12.5779 13.1808 13.8164 14.4866 20 24.2974 26.8704 29.0174 29.7781 30.5625 33.0660 36.7856 40.9955 45.7620 Periods 9% 10% 11% 12% 13% 14% 15% 20% 25% 1 1.0000 1.0000 1.0000 10000 1.0000 1.0000 1.0000 1.0000 1.0000 2 2.0900 2.1000 2.1100 2.1200 2.1300 21400 2.1500 2.2000 2.2500 3 3.2781 3.3100 3.3421 3.3744 3.4069 3.4396 3.4725 3.6400 3.8125 4 4.5731 4.6410 4.7097 4.7793 4.8498 4.9211 4.9934 5.3680 5.7656 5 5.9847 6.1051 6.2278 6.3528 6.4803 66101 6.7424 7.4416 8.2070 6 7.5233 77156 7.9129 8.1152 8.3227 8.5355 8.7537 9.9299 11.2588 7 9.2004 9.4872 9.7833 10.0890 10.4047 10.7305 11.0668 12.9159 15.0735 8 11.0285 11.4359 11.8594 12.2997 127573 13.2328 13.7266 16.4991 19.8419 9 13.0210 13,5975 14.1640 14.7757 15.4157 16.0853 16.7856 20.7989 25.8023 10 15.1929 15.9374 16.7220 17.5487 18.4197 19.3373 20.3037 25.9587 33.2529 20 51.1601 572750 64 2028 72.0524 80.9468 91.0249 102.4436 186.6880 342.9447 TABLE 11.4A Present Value of Annuity of $1 Periods 2% 3% 3.75% 4% 4.25% 5% 6% 7% 8% 1 0.9804 0.9709 0.9639 0.9615 0.9592 0.9524 0.9434 0.9346 0.9259 2 1.9416 1.9135 1.8929 1.8861 1.8794 1.8594 1.8334 1.8080 1.7833 3 2.8839 2.8286 2.7883 2.7751 2.7620 2.7232 2.6730 2.6243 2.5771 4 3.8077 3.7171 3.6514 3.6299 3.6086 3.5460 3.4651 3.3872 3.3121 5 4.7135 4.5797 4.4833 4.4518 4.4207 4.3295 4.2124 4.1002 3.9927 6 5.6014 5.4172 5.2851 5.2421 5.1997 5.0757 4.9173 4.7665 4.6229 7 6.4720 6.2303 6.0579 6.0021 5.9470 5.7864 5.5824 5.3893 5.2064 8 7.3255 70197 6.8028 6.7327 6.6638 6.4632 6.2098 5.9713 5.7466 9 8.1622 77861 7.5208 7.4353 7.3513 71078 6.8017 6.5152 6.2469 10 8.9826 8.5302 8.2128 8.1109 8.0109 7.7217 7.3601 7.0236 6.7101 20 16.3514 14.8775 13.8962 13.5903 13.2944 12.4622 11.4699 10.5940 9.8181 Periods @ 9% 10% 11% 12% 13% 14% 15% 20% 25% 0.9174 0.9091 0.9009 0.8929 0.8550 0.8772 0.8696 0.8333 0.8000 N 1.7591 1.7355 1.7125 1.6901 1.6681 1.6467 1.6257 1.5278 1.4400 3 2.5313 2.4869 2.4437 2.4018 2.3612 2.3216 2.2832 2.1065 1.9520 4 3.2397 3.1699 3.1024 3.0373 2.9745 2.9137 2.8550 2.5887 2.3616 5 3.8897 3.7908 3.6959 3.6048 3.5172 3.4331 3.3522 2.9906 2.6893 6 4.4859 4.3553 4.2305 4.1114 3.9975 3.8887 3.7845 3.3255 2.9514 7 7 5.0330 4.8684 4.7122 4.5638 4.4226 42883 4.1604 36046 3.1611 00 5.5348 5.3349 5.1461 4.9676 4.7988 4.6389 4.4873 3.8372 3.3289 9 5.9952 5.7590 5.5370 5.3282 5.1317 4.9464 4.7716 4.0310 3.4631 10 6.4177 6.1446 5.8892 5.6502 5.4262 5.2161 5.0188 4.1925 3.5705 20 9.1285 8.5136 7.9633 7.4694 70248 6.6231 6.2593 4.8696 3.9539