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Introduction

CZ1640
I SEE THE LIGHT
Chenwei, when you are ready to have your work graded you will upload this file CZ1640.xls, or CZ1640.xlsx,
to the same screen that the project was downloaded from:
F710 160825

www.cybertext.com, The Book List, Building Blocks of Accounting--A Managerial Perspective, Enter password, Upload Your Excel File. Keep two copies of your spreadsheet in two separate places in case one of Big Al's competitors sends someone to destroy your work or it is lost in transmission. You may find it easier to work on this project if you print a hard copy of all the pages. There are alternative methods of solving problems. To insure similar answers and to guarantee that you are graded correctly please follow the instructions as to rounding. NOTE: If there are any questions about the project e-mail [email protected] or call 305.284.6296. Grade will be based upon answers entered into the shaded boxes.

FAQ

Elf Village Productions 50 Sheet Legal Pad
Building Blocks of Accounting .. A Financial Perspective
FAQ Page 1
FAQ 01 My file used to upload, why is it not uploading?
Answer: Sometimes we unknowingly add items to a workbook that inhibits the upload process. The conversion to a Excel Binary
Workbook (*.xlsb) version and then back to the current version generally fixes the situation. If the problem continues
simple send your BINARY file as an attachment with your username and password…[email protected]
Windows Operating System
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Elf Village Productions 50 Sheet Legal Pad
Building Blocks of Accounting .. A Financial Perspective
FAQ Page 2
FAQ 02 What is the difference between rounding a number and rounding up a number?
Answer: B C D E F
1 Cost of a Taxi $ 100.00
2 Number of Passengers 3
3
4 Cost per Passenger
5 Without rounding 33.3333333333 =F1/F2
6 Rounding to two decimals 33.33 =ROUND(F1/F2,2)
7 Roundup to two decimals 33.34 =ROUNDUP(F1/F2,2)
FAQ 03 When I upload it, the results show that I have an answer wrong, yet that answer is needed for another
question which is marked correct.
Answer: The computer is giving you part credit.
Given: Width 10 ft
Length 12 ft
Cost per sq. ft. $6
Find {1.1} Area ----- 100 sq ft (wrong)
{1.2} Cost ---- $600 correct based on the wrong area.
Note if the area is corrected,120 sq ft, the cost would be wrong.

1

FIRST LAST number File
Chenwei Zhang 1640 CZ1640
I SEE THE LIGHT

Background Information I SEE THE LIGHT (ISTL) is a subchapter S corporation that manufactures children's lamps/nightlights for use in bedrooms. These lamps are sold nationwide through a group of independent sales representatives who have an exclusive sales region. The business is in its tenth year and has asked you to assist in planning for next year's operations. The lamps are ceramic figurines of animals, boats, boys and girls playing and singing, all in delightful colors. The owner of the business, Big Al, creates a drawing for the figurine and faxes it to a plant in China where a mold is created and a sample produced and hand painted. If the mold meets the expectations of Big Al an order of 500 lamp parts is placed. Each lamp kit consists of the parts required to complete one lamp; a figurine, a lamp shade and the required electrical components. There are presently 10 different figurines that come in six different colors; 60 models. There are presently 10 workers in the plant. They are responsible for receiving the raw material, manufacturing the product, packing and shipping. In addition to Big Al there are two office workers who are responsible for all administrative duties. Big Al had his accountant prepare the Projected Income Statement and Balance Sheet presented on page two. Big Al heard about your skills in managerial accounting and would like your assistance in the following areas: Part 1 Fixed and Variable Cost Determinations - Unit Cost Calculations Part 2 Cost Volume Relationships - Profit Planning Part 3 Budgets Part 4 Process Costing Part 5 Job Order Costing Part 6 Standard Costing - Variance Analysis Part 7 Capital Decision Making To upload your work to Big Al the file without changing the name. Pay attention to the specific location that Excel saves the file. Return to the bottom of the page that you downloaded the file from; Cybertext.com, The Book List, Building Blocks of Accounting--A Managerial Perspective, Enter password, Upload Your Excel File. If you upload an old version of the file the results will not update. Keep two copies of your spreadsheet in two separate places in case one of Big Al's competitors sends someone to destroy your work or it is lost in transmission. You may find it easier to work on this project if you print a hard copy of all the pages. NOTE: If there are any questions about the project e-mail [email protected] or call 305.284.6296. Grade will be based upon answers entered into the shaded boxes.

2

I See The Light
Projected Income Statement
For the Period Ending December 31, 20x1
Sales 25,000 lamps @ $45.00 $ 1,125,000.00
Cost of Goods Sold @ $30.00 750,000.00
Gross Profit $ 375,000.00
Selling Expenses:
Fixed $ 23,000.00
Variable (Commission per unit) @ $3.00 75,000.00 $ 98,000.00
Administrative Expenses:
Fixed $ 42,000.00
Variable @ $2.00 50,000.00 92,000.00
Total Selling and Administrative Expenses: 190,000.00
Net Profit $ 185,000.00
I See The Light
Projected Balance Sheet
As of December 31, 20x1
Current Assets
Cash $ 34,710.00
Accounts Receivable 67,500.00
Inventory
Raw Material
Lamp Kits 500 @ $16.00 8,000.00
Work in Process 0 - 0
Finished Goods 3000 @ $30.00 90,000.00
Total Current Assets $ 200,210.00
Fixed Assets
Equipment $ 20,000.00
Accumulated Depreciation 6,800.00
Total Fixed Assets 13,200.00
Total Assets $ 213,410.00
Current Liabilities
Accounts Payable $ 54,000.00
Total Liabilities $ 54,000.00
Stockholder's Equity
Common Stock $ 12,000.00
Retained Earnings 147,410.00
Total Stockholder's Equity 159,410.00
Total Liabilities and Stockholder's Equity $ 213,410.00

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 3

Chenwei Zhang
1908
PART 1
Fixed and Variable Cost Determinations
Unit Cost Calculations
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: $16.0000000 per lamp
Electrical Sets - 0 per lamp
Lamp Shade - 0 per lamp
Direct Labor: 2.0000000 per lamp (4 lamps/hr.)
Variable Overhead: 2.0000000 per lamp
Fixed Overhead: 10.0000000 per lamp (based on normal capacity of 25,000 lamps)
Cost per lamp: $30.0000000 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 2.00% .
2. Labor Costs are expected to increase by 2.50%.
3. Variable Overhead is expected to increase by 6.00%.
4. Fixed Overhead is expected to increase to $255,000.
5. Fixed Administrative expenses are expected to increase to $62,000.
6. Variable selling expenses (measured on a per lamp basis) are expected to increase
by 5.50%.
7. Fixed selling expenses are expected to be $25,000 in 20x2.
8. Variable administrative expenses (measured a per lamp basis) are expected to
increase by 2.00%.
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.

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Chenwei Zhang
1908
I See The Light, Inc
Schedule of Projected Costs
Variable Manufacturing Unit Cost
20x1 Cost Projected Percent Increase 20x2 Cost Rounded to 2 Decimal Places
Lamp Kit $16.32 {4.01} 2
Labor $2.05 {4.02} 2
Variable Overhead $2.12 {4.03} 2
Projected Variable Manufacturing Cost Per Unit $20.49 {4.04} 2
Total Variable Cost Per Unit
20x1 Cost Projected Percent Increase 20x2 Cost Rounded to 2 Decimal Places
Variable Selling {4.05} 2
Variable Administrative {4.06} 2
Projected Variable Manufacturing Unit Cost 7.11 {4.04} 2
Projected Total Variable Cost Per Unit {4.07} 2
Schedule of Fixed Costs
20x1 Cost Projected Percent Increase 20x2 Cost
Fixed Overhead $ 255,000.00 {4.08} 2
(normal capacity of _________ lamps @ __ )
Fixed Selling $ 25,000.00 {4.09} 2
Fixed Administrative $ 62,000.00 {4.10} 2
Projected Total Fixed Costs $ 342,000.00 {4.11} 2

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5

Chenwei Zhang
1908
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 it may be easier to find the
number of units and then multiply by the selling price per unit.
1. For 20x2 the selling price per lamp will be $45.00. What is the projected contribution margin and contribution
margin ratio for each lamp sold?
Contribution Margin per unit (Round to two places, $##.##) {5.01} 2
Contribution Margin Ratio (Round to four places,% is two of those places ##.##%) {5.02} 4
2. For 20x2 the selling price per lamp will be $45.00. The desired net income in 20x2 is $207,500 . What
would sales in units have to be in 20x2 to reach the profit goal?
Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) {5.03} 0
3. For 20x2 the selling price per lamp will be $45.00. If the fixed cost increase by $30,000.00 how many lamps
must be sold to breakeven?
Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) {5.04} 0

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 6 

Chenwei Zhang
1908
4. For 20x2 the selling price per lamp will be $45.00. If the variable cost increase by $3.00 a unit how many lamps
must be sold to breakeven?
Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) {6.01} 0
5. For 20x2 the selling price per lamp will be $45.00. If the variable cost decreased by $3.00 a unit how many lamps
must be sold to breakeven?
Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) {6.02} 0
6. If for 20x2 the selling price per lamp is increased to $48.00 a unit how many lamps must be sold
to breakeven?
Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) {6.03} 0
7. If for 20x2 the selling price per lamp is decreased to $42.00 a unit how many lamps must be sold
to breakeven?
Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) {6.04} 0

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 7 

Chenwei Zhang
1908
PART 3
Budgets
Division N has decided to develop its budget based upon projected sales of 43,000 lamps at
$53.00 per lamp.
The company has requested that you prepare a master budget for the year. This budget is to be used
for planning and control of operations and should be composed of:
1. Production Budget
2. Materials Budget
3. Direct Labor Budget
4. Factory Overhead Budget
5. Selling and Administrative Budget
6. Cost of Goods Sold Budget
7. Budgeted Income Statement
8. Cash Budget
Notes for Budgeting:
The company wants to maintain the same number of units in the beginning and ending inventories of
work-in-process, and electrical parts while increasing the inventory of Lamp Kits to 550 pieces and
decreasing the finished goods by 20%.
Complete the following budgets
1 Production Budget
Planned Sales 43000
Desired Ending Inventory of Finished Goods 2300
Total Needed 45300
Less: Beginning Inventory 3000
42300
Total Production {7.01} 0

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8

Chenwei Zhang
1908
2 Materials Budget
Lamp Kits
Needed for Production 42,300 units {8.01} 0
Desired Ending Inventory {8.02} 0
Total Needed {8.03} 0
Less: Beginning Inventory 500 units {8.04} 0
Total Purchases 80580
Cost per piece {8.05} 2
Cost of Purchases (Round to two places, $##.##) {8.06} 0
3 Direct Labor Budget
Labor Cost Per Lamp {8.07} 2
Production
Total Labor Cost (Round to two places, $##.##) {8.08} 2
4 Factory Overhead Budget
Variable Factory Overhead:
Variable Factory Overhead Cost Per Unit
Number of Units to be Produced
Total Variable Factory Overhead (Round to two places, $##.##) {8.09} 2
Fixed Factory Overhead $ 255,000.00 {8.10} 2
Total Factory Overhead (Round to two places, $##.##) $ 330,200.00 {8.11} 2

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9

Chenwei Zhang
1908
4 Factory Overhead Budget
Overhead Allocation rate based on:
1. Number of Units
Total Factory Overhead / Number of Units
(Round to two places, $##.##) {9.01} 2
5 Cost of making one unit next year
Cost of one Lamp Kit 16.97
Labor Cost Per Lamp {9.02} 2
Factory overhead per unit 7.22 2
2
Total cost of one unit {9.03} 2
(Round to two places, $##.##)
4
6 Selling and Admin. Budget
Fixed Selling 25000
Variable Selling (Round to two places, $##.##) {9.04} 2
Fixed Administrative 62000
Variable Administrative (Round to two places, $##.##) {9.05} 2
Total Selling and Administrative (Round to two places, $##.##) {9.06} 2
7 Cost of Goods Sold Budget - Assume FIFO (First-In, First-Out) and overhead is applied based on the number of units to be produced. Round dollars to two places, $##.##
Beginning Inventory, Finished Goods $ 90,000.00 {9.07} 2
Production Costs:
Materials:
Lamp Kits:
Beginning Inventory $ 8,000.000
Purchased $ 620,200.000
Available for Use $ 627,200.000
Ending Inventory of Lamp Kits {9.08} 2
Lamp Kits Used In Production 617250
Total Materials: {9.09} 2
Labor {9.10} 2
Overhead {9.11} 2
Cost of Goods Available {9.12} 2
Less: Ending Inventory, Finished Goods {9.13} 2
Cost of Goods Sold {9.14} 2

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Chenwei Zhang
1908
7 Budgeted Income Statement
Sales $ 2,035,000.00
Cost of Goods Sold $ 1,049,444.00
Gross Profit $ 985,556.00
Selling Expenses & Admin. Expenses $291,100.00
Net Income {10.01} 2
8 Cash Budget
Assume actual cash receipts and disbursements will follow the pattern below: (Note: Receivables and
Payables of 12/31/x1 will have a cash impact in 20x2.)
1. 24.00% of sales for the year are made in November and December. Since our customers have 60 day terms
those funds will be collected be collected in January and February.
2. 80.00% of material purchases will be paid during the year, the remaining portion will be paid in Januay or February.
3. All other manufacturing and operating costs are paid for when incurred.
4. The budgeted depreciation expense is equal to 0.6% of the fixed manufacturing, selling and administrative expenses.
5. Minimum Cash Balance needed for 20x2, $190,000 .
I See The Light
Projected Cash Budget
For the Year Ending December 31, 20x2
Round dollars to two places, $##.##
Beginning Cash Balance $ 34,710.000
Cash Inflows:
Sales Collections:
Account Receivable (Sales last year not collected) $ 67,500.00 {10.02} 2
Sales made and collected in 20x2 {10.03} 2
Cash Available {10.04} 2
Cash Outflows:
Purchases $ 621,160.000
Accounts Payable (Purchases last year) $ 54,000.000
Purchases made and paid for in 20x2 {10.05} 2
Other Manufacturing Costs
Direct Labor $ 74,984.000
Total Manufacturing Overhead $ 350,350.000
Selling and Administrative
Less: Depreciation {10.06} 2
Total Cash Outflows {10.07} 2
Budgeted Cash Balance before financing {10.08} 2
Needed Minimum Balance
Amount to be borrowed (if any) {10.09} 2
Budgeted Cash Balance {10.10} 2

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Chenwei Zhang
1908
PART 4
Process Costing - Weighted Average
General Information
The I See The Light Company has a related company that produces the figurines. They use process costing
in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars.
The material is added at the beginning of the process. The labor and overhead costs are assumed
to be added uniformly throughout.
Month of January
Selected information for January is presented below. Note that the applied overhead rate was
50% of direct labor costs in the molding department.
Molding Department
Goods in-process as of January 1 were 3,700 figurines at a cost of $33,226.00. Of this amount, $5,476.00 was from
raw materials added, $18,500.00 for labor and $9,250.00 for overhead. These 3,700 figurines were assumed to be
40.00% complete as to labor and overhead.
During January, 25,000 units were started, $37,000.00 of materials and $72,762.50 of labor costs were incurred.
The 3,500 figurines that were in-process at the end of January were assumed to be 25.00% complete to
labor and overhead.
All figurines in January passed inspection.

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12

Chenwei Zhang
1908
January
MOLDING
Physical Flow of Units
Work-in-Process - Beginning 3,400 units
Units Started this Period 25,000 units
Units to Account for 29,400 units
Total transferred out {12.01} 0
Work-in-Process - Ending {12.02} 0
Total Accounted for 29,400 units
Equivalent Units Material (Round to two places, ##,###.##) {12.03} 2
Equivalent Units Conversion (Round to two places, ##,###.##) {12.04} 2
Total cost of Material (Round to two places, ##.###.##) {12.05} 2
Total cost of Conversion (Round to two places, ##.###.##) {12.06} 2
Total cost to account for (Round to two places, ##.###.##) {12.07} 2
Cost per equivalent unit of Material (Round to two places, ###.##) $ 1.50 {12.08} 2
Cost per equivalent unit of Conversion (Round to two places, ###.##) {12.09} 2
Cost of the ending inventory, material and convesion (Round to two places, $###,###.## ) {12.10} 2
Cost of the units transferred, material and convesion (Round to two places, $###,###.## ) {12.11} 2

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 13

Chenwei Zhang
1908
PART 5
Job Order Costing
To keep records of the actual cost of a special order job, a Job Order Cost System has been developed.
Overhead is applied at the rate of 50% of the direct labor cost.
Job Order Costing Section
On January 1, 20x2, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The
job called for 4,000 customized lamps. The following set of transactions occurred from
January 5 until the job was completed:
5-Jan Purchased 4,025 Lamp Kits @ $16.25 per kit.
9-Jan 4,250 sets of Lamp Kits were requisitioned.
17-Jan Payroll of 560 Direct Labor Hours @ $9.80 per hour.
30-Jan Payroll of 610 Direct Labor Hours @ $10.05 per hour.
30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were
used or scrapped, and are a cost of normal processing.
Month End Overhead Information
Actual Variable Manufacturing Overhead $ 1,053.00
Actual Fixed Manufacturing Overhead $ 39,373.45
Round to two places, $##.##
Cost of Direct Material Incurred in Manufacturing Job 2407
{13.01} 2
Cost of Direct Labor Incurred in Manufacturing Job 2407
{13.02} 2
Cost of Manufacturing Overhead Applied to Job 2407
{13.03} 2
Cost of manufacturing one lamp
{13.04} 2

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14

Chenwei Zhang
1908
PART 6
Standard Job Order Costing -
Variance Analysis
Special order lamps are manufactured in division S. Because of the precise nature of the process a
standard cost system has been developed. The following standards are used for the special orders:
Standards
Lamp Kits $ 16.000000 per lamp
Direct Labor 2.400000 per lamp (4 lamps/hr.)
Variable Overhead 0.250000 per lamp (4 lamps/hr.)
** Fixed Overhead 10.000000 per lamp
Total $ 28.650000
** Fixed overhead is based on expected production of 4,010 customized lamps each month.
To keep records of the actual cost of a job, a Job Order Cost System has been developed. Entries
are made to the Job Order System at actual cost (overhead is applied based on actual labor hours)
while entries are made to the accounting system at standard. Variance analysis is used to analyze the
differences.
Job Order Costing Section
On January 1, 20x2, Division S began Job 1101 for the Client, THE BIG CHILDREN STORE. The
job called for 4,000 customized lamps. The following set of transactions occurred from
January 5 until the job was completed:
5-Jan Purchased 4,025 Lamp Kits @ $16.25 per kit.
9-Jan 4,250 sets of Lamp Kits were requisitioned.
17-Jan Payroll of 560 Direct Labor Hours @ $9.80 per hour.
30-Jan Payroll of 610 Direct Labor Hours @ $10.05 per hour.
30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were
used or scrapped.
Month End Overhead Information
Actual Variable Overhead $ 1,053.00
Actual Fixed Overhead $ 39,373.45

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15

Chenwei Zhang
1908
How many Lamps were completed?
Note: Show favorable variances as negative numbers
Round dollars to two places, $##.##
What was the total material price variance for the Lamp Kits purchased? {15.01} 2
What was the material usage variance for Lamp Kits? {15.02} 2
What was the direct labor efficiency variance ? {15.03} 2
What was the direct labor rate variance? {15.04} 2

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Chenwei Zhang
1908
Note: Show favorable variances as negative numbers
What was the variable overhead efficiency variance ? {16.01} 2
What was the variable OH spending variance ? {16.02} 2
What is the fixed OH volume (denominator) variance? {16.03} 2
What is the fixed OH spending variance? {16.04} 2

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 17 

Chenwei Zhang
1908
PART 7
Capital Decision Making
Big Al gives his worker's a one hour lunch and two fifteen minute breaks each day. He believes that a
cold soda machine would be appreciated by his workers, and an appreciated worker is a good worker.
He has priced a machine at a national member only warehouse for $1,800. The machine should be
usable for 3 years, after which it would be inefficient, obsolete and would have to be disposed of at the
dump. Big Al believes that 10 cans a day will be purchased. The plant is open five days a week, 50
weeks per year. A case of soda (24 cans) costs $5.76 and Big Al believes that a price of $.60 per
can would win him good will.
What is the estimated annual sales in cans of soda?
{17.01} 0
What is the contribution margin per can of soda? (rounded to two places, $#.##)
{17.02} 2
How many cans of soda must be sold each year to breakeven? (Round up to zero places, ###,### cans)
{17.03} 0
Annual incremental cash inflows from the soda machine? (rounded to two places, $#.##)
$ 1,280.00 {17.04} 2
What is the payback period in years? (rounded to two places, #.## years)
{17.05} 2
If the time value of money is 12% per year what is the net present value? Use the tables on page 18.
{17.06} 2
What is the internal rate of return. Pick the closest interest rate from the tables on page 18.
{17.07} 3

Page 17

18 Present Value Tables

Present Value of Annuity $1.00 in Arrears
3 Periods
Interest Periods Interest Periods
Rate 3 4 5 6 Rate 3 4 5 6 Factor Interest Rate Interest Rate Factor
2.0% 2.884 3.808 4.713 5.601 50.5% 1.399 1.594 1.724 1.810 - 0 100.0% 2.0% 2.884
2.5% 2.856 3.762 4.646 5.508 51.0% 1.391 1.584 1.711 1.795 0.878 99.5% 2.5% 2.856
3.0% 2.829 3.717 4.580 5.417 51.5% 1.383 1.573 1.698 1.781 0.882 99.0% 3.0% 2.829
3.5% 2.802 3.673 4.515 5.329 52.0% 1.375 1.563 1.686 1.767 0.885 98.5% 3.5% 2.802
4.0% 2.775 3.630 4.452 5.242 52.5% 1.368 1.553 1.674 1.753 0.889 98.0% 4.0% 2.775
4.5% 2.749 3.588 4.390 5.158 53.0% 1.360 1.542 1.662 1.740 0.893 97.5% 4.5% 2.749
5.0% 2.723 3.546 4.329 5.076 53.5% 1.352 1.532 1.650 1.726 0.896 97.0% 5.0% 2.723
5.5% 2.698 3.505 4.270 4.996 54.0% 1.345 1.523 1.638 1.713 0.900 96.5% 5.5% 2.698
6.0% 2.673 3.465 4.212 4.917 54.5% 1.337 1.513 1.626 1.700 0.903 96.0% 6.0% 2.673
6.5% 2.648 3.426 4.156 4.841 55.0% 1.330 1.503 1.615 1.687 0.907 95.5% 6.5% 2.648
7.0% 2.624 3.387 4.100 4.767 55.5% 1.323 1.494 1.604 1.674 0.911 95.0% 7.0% 2.624
7.5% 2.601 3.349 4.046 4.694 56.0% 1.315 1.484 1.592 1.662 0.914 94.5% 7.5% 2.601
8.0% 2.577 3.312 3.993 4.623 56.5% 1.308 1.475 1.581 1.649 0.918 94.0% 8.0% 2.577
8.5% 2.554 3.276 3.941 4.554 57.0% 1.301 1.466 1.570 1.637 0.922 93.5% 8.5% 2.554
9.0% 2.531 3.240 3.890 4.486 57.5% 1.294 1.457 1.560 1.625 0.926 93.0% 9.0% 2.531
9.5% 2.509 3.204 3.840 4.420 58.0% 1.287 1.447 1.549 1.613 0.930 92.5% 9.5% 2.509
10.0% 2.487 3.170 3.791 4.355 58.5% 1.280 1.439 1.539 1.602 0.933 92.0% 10.0% 2.487
10.5% 2.465 3.136 3.743 4.292 59.0% 1.273 1.430 1.528 1.590 0.937 91.5% 10.5% 2.465
11.0% 2.444 3.102 3.696 4.231 59.5% 1.266 1.421 1.518 1.579 0.941 91.0% 11.0% 2.444
11.5% 2.423 3.070 3.650 4.170 60.0% 1.260 1.412 1.508 1.567 0.945 90.5% 11.5% 2.423
12.0% 2.402 3.037 3.605 4.111 60.5% 1.253 1.404 1.498 1.556 0.949 90.0% 12.0% 2.402
12.5% 2.381 3.006 3.561 4.054 61.0% 1.247 1.395 1.488 1.545 0.953 89.5% 12.5% 2.381
13.0% 2.361 2.974 3.517 3.998 61.5% 1.240 1.387 1.478 1.534 0.957 89.0% 13.0% 2.361
13.5% 2.341 2.944 3.475 3.943 62.0% 1.234 1.379 1.468 1.524 0.961 88.5% 13.5% 2.341
14.0% 2.322 2.914 3.433 3.889 62.5% 1.227 1.371 1.459 1.513 0.965 88.0% 14.0% 2.322
14.5% 2.302 2.884 3.392 3.836 63.0% 1.221 1.362 1.449 1.503 0.969 87.5% 14.5% 2.302
15.0% 2.283 2.855 3.352 3.784 63.5% 1.214 1.354 1.440 1.492 0.974 87.0% 15.0% 2.283
15.5% 2.264 2.826 3.313 3.734 64.0% 1.208 1.347 1.431 1.482 0.978 86.5% 15.5% 2.264
16.0% 2.246 2.798 3.274 3.685 64.5% 1.202 1.339 1.422 1.472 0.982 86.0% 16.0% 2.246
16.5% 2.228 2.770 3.236 3.636 65.0% 1.196 1.331 1.413 1.462 0.986 85.5% 16.5% 2.228
17.0% 2.210 2.743 3.199 3.589 65.5% 1.190 1.323 1.404 1.452 0.991 85.0% 17.0% 2.210
17.5% 2.192 2.716 3.163 3.543 66.0% 1.184 1.316 1.395 1.443 0.995 84.5% 17.5% 2.192
18.0% 2.174 2.690 3.127 3.498 66.5% 1.178 1.308 1.386 1.433 0.999 84.0% 18.0% 2.174
18.5% 2.157 2.664 3.092 3.453 67.0% 1.172 1.301 1.378 1.424 1.004 83.5% 18.5% 2.157
19.0% 2.140 2.639 3.058 3.410 67.5% 1.166 1.293 1.369 1.414 1.008 83.0% 19.0% 2.140
19.5% 2.123 2.613 3.024 3.367 68.0% 1.160 1.286 1.361 1.405 1.013 82.5% 19.5% 2.123
20.0% 2.106 2.589 2.991 3.326 68.5% 1.155 1.279 1.352 1.396 1.017 82.0% 20.0% 2.106
20.5% 2.090 2.564 2.958 3.285 69.0% 1.149 1.272 1.344 1.387 1.022 81.5% 20.5% 2.090
21.0% 2.074 2.540 2.926 3.245 69.5% 1.143 1.265 1.336 1.378 1.026 81.0% 21.0% 2.074
21.5% 2.058 2.517 2.895 3.205 70.0% 1.138 1.258 1.328 1.369 1.031 80.5% 21.5% 2.058
22.0% 2.042 2.494 2.864 3.167 70.5% 1.132 1.251 1.320 1.361 1.036 80.0% 22.0% 2.042
22.5% 2.027 2.471 2.833 3.129 71.0% 1.127 1.244 1.312 1.352 1.040 79.5% 22.5% 2.027
23.0% 2.011 2.448 2.803 3.092 71.5% 1.121 1.237 1.304 1.344 1.045 79.0% 23.0% 2.011
23.5% 1.996 2.426 2.774 3.056 72.0% 1.116 1.230 1.297 1.335 1.050 78.5% 23.5% 1.996
24.0% 1.981 2.404 2.745 3.020 72.5% 1.111 1.224 1.289 1.327 1.055 78.0% 24.0% 1.981
24.5% 1.967 2.383 2.717 2.986 73.0% 1.105 1.217 1.281 1.319 1.060 77.5% 24.5% 1.967
25.0% 1.952 2.362 2.689 2.951 73.5% 1.100 1.210 1.274 1.311 1.064 77.0% 25.0% 1.952
25.5% 1.938 2.341 2.662 2.918 74.0% 1.095 1.204 1.267 1.303 1.069 76.5% 25.5% 1.938
26.0% 1.923 2.320 2.635 2.885 74.5% 1.090 1.198 1.259 1.295 1.074 76.0% 26.0% 1.923
26.5% 1.909 2.300 2.609 2.853 75.0% 1.085 1.191 1.252 1.287 1.079 75.5% 26.5% 1.909
27.0% 1.896 2.280 2.583 2.821 75.5% 1.079 1.185 1.245 1.279 1.085 75.0% 27.0% 1.896
27.5% 1.882 2.260 2.557 2.790 76.0% 1.074 1.179 1.238 1.272 1.090 74.5% 27.5% 1.882
28.0% 1.868 2.241 2.532 2.759 76.5% 1.069 1.172 1.231 1.264 1.095 74.0% 28.0% 1.868
28.5% 1.855 2.222 2.507 2.729 77.0% 1.064 1.166 1.224 1.256 1.100 73.5% 28.5% 1.855
29.0% 1.842 2.203 2.483 2.700 77.5% 1.060 1.160 1.217 1.249 1.105 73.0% 29.0% 1.842
29.5% 1.829 2.185 2.459 2.671 78.0% 1.055 1.154 1.210 1.242 1.111 72.5% 29.5% 1.829
30.0% 1.816 2.166 2.436 2.643 78.5% 1.050 1.148 1.204 1.235 1.116 72.0% 30.0% 1.816
30.5% 1.803 2.148 2.412 2.615 79.0% 1.045 1.143 1.197 1.227 1.121 71.5% 30.5% 1.803
31.0% 1.791 2.130 2.390 2.588 79.5% 1.040 1.137 1.190 1.220 1.127 71.0% 31.0% 1.791
31.5% 1.779 2.113 2.367 2.561 80.0% 1.036 1.131 1.184 1.213 1.132 70.5% 31.5% 1.779
32.0% 1.766 2.096 2.345 2.534 80.5% 1.031 1.125 1.177 1.206 1.138 70.0% 32.0% 1.766
32.5% 1.754 2.079 2.324 2.508 81.0% 1.026 1.120 1.171 1.199 1.143 69.5% 32.5% 1.754
33.0% 1.742 2.062 2.302 2.483 81.5% 1.022 1.114 1.165 1.193 1.149 69.0% 33.0% 1.742
33.5% 1.730 2.045 2.281 2.458 82.0% 1.017 1.108 1.158 1.186 1.155 68.5% 33.5% 1.730
34.0% 1.719 2.029 2.260 2.433 82.5% 1.013 1.103 1.152 1.179 1.160 68.0% 34.0% 1.719
34.5% 1.707 2.013 2.240 2.409 83.0% 1.008 1.097 1.146 1.173 1.166 67.5% 34.5% 1.707
35.0% 1.696 1.997 2.220 2.385 83.5% 1.004 1.092 1.140 1.166 1.172 67.0% 35.0% 1.696
35.5% 1.685 1.981 2.200 2.362 84.0% 0.999 1.087 1.134 1.160 1.178 66.5% 35.5% 1.685
36.0% 1.673 1.966 2.181 2.339 84.5% 0.995 1.081 1.128 1.153 1.184 66.0% 36.0% 1.673
36.5% 1.662 1.951 2.162 2.316 85.0% 0.991 1.076 1.122 1.147 1.190 65.5% 36.5% 1.662
37.0% 1.652 1.935 2.143 2.294 85.5% 0.986 1.071 1.116 1.141 1.196 65.0% 37.0% 1.652
37.5% 1.641 1.921 2.124 2.272 86.0% 0.982 1.066 1.111 1.135 1.202 64.5% 37.5% 1.641
38.0% 1.630 1.906 2.106 2.251 86.5% 0.978 1.061 1.105 1.129 1.208 64.0% 38.0% 1.630
38.5% 1.620 1.892 2.088 2.229 87.0% 0.974 1.055 1.099 1.123 1.214 63.5% 38.5% 1.620
39.0% 1.609 1.877 2.070 2.209 87.5% 0.969 1.050 1.094 1.117 1.221 63.0% 39.0% 1.609
39.5% 1.599 1.863 2.052 2.188 88.0% 0.965 1.045 1.088 1.111 1.227 62.5% 39.5% 1.599
40.0% 1.589 1.849 2.035 2.168 88.5% 0.961 1.040 1.082 1.105 1.234 62.0% 40.0% 1.589
40.5% 1.579 1.836 2.018 2.148 89.0% 0.957 1.036 1.077 1.099 1.240 61.5% 40.5% 1.579
41.0% 1.569 1.822 2.001 2.129 89.5% 0.953 1.031 1.072 1.093 1.247 61.0% 41.0% 1.569
41.5% 1.559 1.809 1.985 2.109 90.0% 0.949 1.026 1.066 1.087 1.253 60.5% 41.5% 1.559
42.0% 1.549 1.795 1.969 2.091 90.5% 0.945 1.021 1.061 1.082 1.260 60.0% 42.0% 1.549
42.5% 1.540 1.782 1.953 2.072 91.0% 0.941 1.016 1.056 1.076 1.266 59.5% 42.5% 1.540
43.0% 1.530 1.769 1.937 2.054 91.5% 0.937 1.012 1.050 1.071 1.273 59.0% 43.0% 1.530
43.5% 1.521 1.757 1.921 2.036 92.0% 0.933 1.007 1.045 1.065 1.280 58.5% 43.5% 1.521
44.0% 1.512 1.744 1.906 2.018 92.5% 0.930 1.002 1.040 1.060 1.287 58.0% 44.0% 1.512
44.5% 1.502 1.732 1.890 2.000 93.0% 0.926 0.998 1.035 1.054 1.294 57.5% 44.5% 1.502
45.0% 1.493 1.720 1.876 1.983 93.5% 0.922 0.993 1.030 1.049 1.301 57.0% 45.0% 1.493
45.5% 1.484 1.707 1.861 1.966 94.0% 0.918 0.989 1.025 1.044 1.308 56.5% 45.5% 1.484
46.0% 1.475 1.695 1.846 1.949 94.5% 0.914 0.984 1.020 1.039 1.315 56.0% 46.0% 1.475
46.5% 1.467 1.684 1.832 1.933 95.0% 0.911 0.980 1.015 1.033 1.323 55.5% 46.5% 1.467
47.0% 1.458 1.672 1.818 1.917 95.5% 0.907 0.975 1.010 1.028 1.330 55.0% 47.0% 1.458
47.5% 1.449 1.660 1.804 1.901 96.0% 0.903 0.971 1.006 1.023 1.337 54.5% 47.5% 1.449
48.0% 1.441 1.649 1.790 1.885 96.5% 0.900 0.967 1.001 1.018 1.345 54.0% 48.0% 1.441
48.5% 1.432 1.638 1.776 1.870 97.0% 0.896 0.962 0.996 1.013 1.352 53.5% 48.5% 1.432
49.0% 1.424 1.627 1.763 1.854 97.5% 0.893 0.958 0.992 1.008 1.360 53.0% 49.0% 1.424
49.5% 1.416 1.616 1.750 1.839 98.0% 0.889 0.954 0.987 1.003 1.368 52.5% 49.5% 1.416
50.0% 1.407 1.605 1.737 1.824 98.5% 0.885 0.950 0.982 0.999 1.375 52.0% 50.0% 1.407
99.0% 0.882 0.946 0.978 0.994 1.383 51.5% 50.5% 1.399
99.5% 0.878 0.942 0.973 0.989 1.391 51.0% 51.0% 1.391
100.0% 0.875 0.938 0.969 0.984 1.399 50.5% 51.5% 1.383
1.407 50.0% 52.0% 1.375
If off the chart use 100% 1.416 49.5% 52.5% 1.368
1.424 49.0% 53.0% 1.360
1.432 48.5% 53.5% 1.352
1.441 48.0% 54.0% 1.345
1.449 47.5% 54.5% 1.337
1.458 47.0% 55.0% 1.330
1.467 46.5% 55.5% 1.323
1.475 46.0% 56.0% 1.315
1.484 45.5% 56.5% 1.308
1.493 45.0% 57.0% 1.301
1.502 44.5% 57.5% 1.294
1.512 44.0% 58.0% 1.287
1.521 43.5% 58.5% 1.280
1.530 43.0% 59.0% 1.273
1.540 42.5% 59.5% 1.266
1.549 42.0% 60.0% 1.260
1.559 41.5% 60.5% 1.253
1.569 41.0% 61.0% 1.247
1.579 40.5% 61.5% 1.240
1.589 40.0% 62.0% 1.234
1.599 39.5% 62.5% 1.227
1.609 39.0% 63.0% 1.221
1.620 38.5% 63.5% 1.214
1.630 38.0% 64.0% 1.208
1.641 37.5% 64.5% 1.202
1.652 37.0% 65.0% 1.196
1.662 36.5% 65.5% 1.190
1.673 36.0% 66.0% 1.184
1.685 35.5% 66.5% 1.178
1.696 35.0% 67.0% 1.172
1.707 34.5% 67.5% 1.166
1.719 34.0% 68.0% 1.160
1.730 33.5% 68.5% 1.155
1.742 33.0% 69.0% 1.149
1.754 32.5% 69.5% 1.143
1.766 32.0% 70.0% 1.138
1.779 31.5% 70.5% 1.132
1.791 31.0% 71.0% 1.127
1.803 30.5% 71.5% 1.121
1.816 30.0% 72.0% 1.116
1.829 29.5% 72.5% 1.111
1.842 29.0% 73.0% 1.105
1.855 28.5% 73.5% 1.100
1.868 28.0% 74.0% 1.095
1.882 27.5% 74.5% 1.090
1.896 27.0% 75.0% 1.085
1.909 26.5% 75.5% 1.079
1.923 26.0% 76.0% 1.074
1.938 25.5% 76.5% 1.069
1.952 25.0% 77.0% 1.064
1.967 24.5% 77.5% 1.060
1.981 24.0% 78.0% 1.055
1.996 23.5% 78.5% 1.050
2.011 23.0% 79.0% 1.045
2.027 22.5% 79.5% 1.040
2.042 22.0% 80.0% 1.036
2.058 21.5% 80.5% 1.031
2.074 21.0% 81.0% 1.026
2.090 20.5% 81.5% 1.022
2.106 20.0% 82.0% 1.017
2.123 19.5% 82.5% 1.013
2.140 19.0% 83.0% 1.008
2.157 18.5% 83.5% 1.004
2.174 18.0% 84.0% 0.999
2.192 17.5% 84.5% 0.995
2.210 17.0% 85.0% 0.991
2.228 16.5% 85.5% 0.986
2.246 16.0% 86.0% 0.982
2.264 15.5% 86.5% 0.978
2.283 15.0% 87.0% 0.974
2.302 14.5% 87.5% 0.969
2.322 14.0% 88.0% 0.965
2.341 13.5% 88.5% 0.961
2.361 13.0% 89.0% 0.957
2.381 12.5% 89.5% 0.953
2.402 12.0% 90.0% 0.949
2.423 11.5% 90.5% 0.945
2.444 11.0% 91.0% 0.941
2.465 10.5% 91.5% 0.937
2.487 10.0% 92.0% 0.933
2.509 9.5% 92.5% 0.930
2.531 9.0% 93.0% 0.926
2.554 8.5% 93.5% 0.922
2.577 8.0% 94.0% 0.918
2.601 7.5% 94.5% 0.914
2.624 7.0% 95.0% 0.911
2.648 6.5% 95.5% 0.907
2.673 6.0% 96.0% 0.903
2.698 5.5% 96.5% 0.900
2.723 5.0% 97.0% 0.896
2.749 4.5% 97.5% 0.893
2.775 4.0% 98.0% 0.889
2.802 3.5% 98.5% 0.885
2.829 3.0% 99.0% 0.882
2.856 2.5% 99.5% 0.878
2.884 2.0% 100.0% 0.875
2.912 1.5%
2.941 1.0%
2.970 0.5%
2.977 -0.0%

Page 18

data

&F &8&YPage &P &8&Y&D

answer

Last First Number File
Zhang Chenwei 1640 CZ1640
Number Student Raw Raw
1 4.01 $16.3200000 16.32 ***='4'!$D$19 '4'!$D$19 16.32
2 4.02 $2.0500000 $2.05 ***='4'!$D$20 '4'!$D$20 2.05
3 4.03 $2.1200000 $2.12 ***='4'!$D$21 '4'!$D$21 2.12
4 4.04 $20.4900000 $20.49 ***='4'!$D$23 '4'!$D$23 20.49
5 4.05 $0.0000000 0.00 ***='4'!$D$37 '4'!$D$37 0
6 4.06 $0.0000000 0.00 ***='4'!$D$38 '4'!$D$38 0
7 4.07 $0.0000000 0.00 ***='4'!$D$46 '4'!$D$46 0
8 4.08 $255,000.0000000 $ 255,000.00 ***='4'!$D$56 '4'!$D$56 255000
9 4.09 $25,000.0000000 $ 25,000.00 ***='4'!$D$58 '4'!$D$58 25000
10 4.10 $62,000.0000000 $ 62,000.00 ***='4'!$D$59 '4'!$D$59 62000
11 4.11 $342,000.0000000 $ 342,000.00 ***='4'!$D$65 '4'!$D$65 342000
12 5.01 $0.0000000 0 ***='5'!$I44 '5'!$I44 0
13 5.02 $0.0000000 0 ***='5'!$I46 '5'!$I46 0
14 5.03 $0.0000000 0 ***='5'!$I75 '5'!$I75 0
15 5.04 $0.0000000 0 ***='5'!$I103 '5'!$I103 0
16 6.01 $0.0000000 $ - 0 ***=' 6 '!$H28 ' 6 '!$H28 0
17 6.02 $0.0000000 $ - 0 ***=' 6 '!$H51 ' 6 '!$H51 0
18 6.03 $0.0000000 $ - 0 ***=' 6 '!$H82 ' 6 '!$H82 0
19 6.04 $0.0000000 $ - 0 ***=' 6 '!$H107 ' 6 '!$H107 0
20 7.01 $0.0000000 0 ***=' 7 '!$E101 ' 7 '!$E101 0
21 8.01 $42,300.0000000 $ 42,300.00 ***='8'!$F7 '8'!$F7 42300
22 8.02 $0.0000000 $ - 0 ***='8'!$F8 '8'!$F8 0
23 8.03 $0.0000000 $ - 0 ***='8'!$F9 '8'!$F9 0
24 8.04 $500.0000000 $ 500.00 ***='8'!$F18 '8'!$F18 500
25 8.05 $0.0000000 $ - 0 ***='8'!$F20 '8'!$F20 0
26 8.06 $0.0000000 $ - 0 ***='8'!$F21 '8'!$F21 0
27 8.07 $0.0000000 $ - 0 ***='8'!$F96 '8'!$F96 0
28 8.08 $0.0000000 $ - 0 ***='8'!$F98 '8'!$F98 0
29 8.09 $0.0000000 $ - 0 ***='8'!$F123 '8'!$F123 0
30 8.10 $255,000.0000000 $ 255,000.00 ***='8'!$F124 '8'!$F124 255000
31 8.11 $330,200.0000000 $ 330,200.00 ***='8'!$F126 '8'!$F126 330200
32 9.01 $0.0000000 0 ***='9'!$H10 '9'!$H10 0
33 9.02 $0.0000000 0 ***='9'!$H23 '9'!$H23 0
34 9.03 $0.0000000 0.00% ***='9'!$H35 '9'!$H35 0
35 9.04 $0.0000000 $0.00 ***='9'!$H65 '9'!$H65 0
36 9.05 $0.0000000 $ - 0 ***='9'!$H76 '9'!$H76 0
37 9.06 $0.0000000 $ - 0 ***='9'!$H77 '9'!$H77 0
38 9.07 $90,000.0000000 $ 90,000.00 ***='9'!$H80 '9'!$H80 90000
39 9.08 $0.0000000 $ - 0 ***='9'!$H105 '9'!$H105 0
40 9.09 $0.0000000 $ - 0 ***='9'!$H133 '9'!$H133 0
41 9.10 $0.0000000 $ - 0 ***='9'!$H134 '9'!$H134 0
42 9.11 $0.0000000 $ - 0 ***='9'!$H135 '9'!$H135 0
43 9.12 $0.0000000 $ - 0 ***='9'!$H136 '9'!$H136 0
44 9.13 $0.0000000 $ - 0 ***='9'!$H137 '9'!$H137 0
45 9.14 $0.0000000 $ - 0 ***='9'!$H138 '9'!$H138 0
46 10.01 $0.0000000 $ - 0 ***=' 10'!$J19 ' 10'!$J19 0
47 10.02 $67,500.0000000 $ 67,500.00 ***=' 10'!$J73 ' 10'!$J73 67500
48 10.03 $0.0000000 $ - 0 ***=' 10'!$J74 ' 10'!$J74 0
49 10.04 $0.0000000 $ - 0 ***=' 10'!$J75 ' 10'!$J75 0
50 10.05 $0.0000000 $ - 0 ***=' 10'!$J86 ' 10'!$J86 0
51 10.06 $0.0000000 $ - 0 ***=' 10'!$J97 ' 10'!$J97 0
52 10.07 $0.0000000 0.00 ***=' 10'!$J98 ' 10'!$J98 0
53 10.08 $0.0000000 0.00 ***=' 10'!$J106 ' 10'!$J106 0
54 10.09 $0.0000000 0.00 ***=' 10'!$J109 ' 10'!$J109 0
55 10.10 $0.0000000 0.00 ***=' 10'!$J111 ' 10'!$J111 0
56 12.01 $0.0000000 0 ***='12'!$G18 '12'!$G18 0
57 12.02 $0.0000000 0 ***='12'!$G19 '12'!$G19 0
58 12.03 $0.0000000 0 ***='12'!$G26 '12'!$G26 0
59 12.04 $0.0000000 0 ***='12'!$G31 '12'!$G31 0
60 12.05 $0.0000000 $ - 0 ***='12'!$G37 '12'!$G37 0
61 12.06 $0.0000000 $ - 0 ***='12'!$G40 '12'!$G40 0
62 12.07 $0.0000000 $ - 0 ***='12'!$G41 '12'!$G41 0
63 12.08 $1.5000000 1.5 ***='12'!$G47 '12'!$G47 1.5
64 12.09 $0.0000000 $ - 0 ***='12'!$G52 '12'!$G52 0
65 12.10 $0.0000000 $ - 0 ***='12'!$G61 '12'!$G61 0
66 12.11 $0.0000000 $ - 0 ***='12'!$G73 '12'!$G73 0
67 13.01 $0.0000000 0 ***=' 13'!$H68 ' 13'!$H68 0
68 13.02 $0.0000000 0 ***=' 13'!$H76 ' 13'!$H76 0
69 13.03 $0.0000000 0 ***=' 13'!$H81 ' 13'!$H81 0
70 13.04 $0.0000000 0 ***=' 13'!$H86 ' 13'!$H86 0
71 15.01 $0.0000000 $ - 0 ***='15'!$J24 '15'!$J24 0
72 15.02 $0.0000000 $ - 0 ***='15'!$J33 '15'!$J33 0
73 15.03 $0.0000000 $ - 0 ***='15'!$J45 '15'!$J45 0
74 15.04 $0.0000000 $ - 0 ***='15'!$J54 '15'!$J54 0
75 16.01 $0.0000000 $ - 0 ***=' 16 '!$J26 ' 16 '!$J26 0
76 16.02 $0.0000000 $ - 0 ***=' 16 '!$J37 ' 16 '!$J37 0
77 16.03 $0.0000000 $ - 0 ***=' 16 '!$J59 ' 16 '!$J59 0
78 16.04 $0.0000000 $ - 0 ***=' 16 '!$J73 ' 16 '!$J73 0
79 17.01 $0.0000000 0 ***=' 17 '!$J40 ' 17 '!$J40 0
80 17.02 $0.0000000 0 ***=' 17 '!$J53 ' 17 '!$J53 0
81 17.03 $0.0000000 0 ***=' 17 '!$J66 ' 17 '!$J66 0
82 17.04 $1,280.0000000 $ 1,280.00 ***=' 17 '!$J88 ' 17 '!$J88 1280
83 17.05 $0.0000000 0 ***=' 17 '!$J103 ' 17 '!$J103 0
84 17.06 $0.0000000 $ - 0 ***=' 17 '!$J118 ' 17 '!$J118 0
85 17.07 0.00% 0.00% ***=' 17 '!$J126 ' 17 '!$J126 0
Last First Number File Correct Grade
ERROR:#NAME? Chenwei ERROR:#NAME? CZ1640 ERROR:#REF! ERROR:#REF!
ERROR:#REF!
Number Correct
1 4.01 ERROR:#REF!
2 4.02 ERROR:#REF!
3 4.03 ERROR:#REF!
4 4.04 ERROR:#REF! Correct Student
5 4.05 ERROR:#REF! ERROR:#REF! ERROR:#REF!
6 4.06 ERROR:#REF! ERROR:#REF! ERROR:#REF!
7 4.07 ERROR:#REF! ERROR:#REF! ERROR:#REF!
8 4.08 ERROR:#REF! ERROR:#REF! ERROR:#REF!
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