Accounting
Introduction
| HZ7091 | ||||||
| I SEE THE LIGHT | ||||||
| Hao, when you are ready to have your work graded you will upload this file | HZ7091.xls, or HZ7091.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 | |||||||||||||
| Select | File | ||||||||||||
| Select | Save As | ||||||||||||
| Select | Save As Type: | ||||||||||||
| Select | Excel Binary Workbook (*.xlsb) | ||||||||||||
| Select | Save | ||||||||||||
| Select | Continue or Yes if prompted | ||||||||||||
| Select | File Close | ||||||||||||
| Select | File Open and open the .xlsb file | ||||||||||||
| Select | Save As | ||||||||||||
| Select | Save As Type: | ||||||||||||
| Select | Excel Workbook (*.xlsx) | ||||||||||||
| Select | Save | ||||||||||||
| Upload the file at cybertext.com | |||||||||||||
| Apple Operating System | |||||||||||||
| Select | File | ||||||||||||
| Select | Save As | ||||||||||||
| Select | Format: | ||||||||||||
| Select | Excel Binary Workbook (*.xlsb) | ||||||||||||
| Select | Save | ||||||||||||
| Select | File Close | ||||||||||||
| Select | File Open and open the .xlsb file | ||||||||||||
| Select | Save As | ||||||||||||
| Select | Format: | ||||||||||||
| Select | Excel Workbook (*.xlsx) | ||||||||||||
| Select | Save | ||||||||||||
| Upload the file at cybertext.com | |||||||||||||
| 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 | ||
| Hao | Zhang | 7091 | HZ7091 | ||
| 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 | |||||||
Page 2
3
| Hao Zhang | ||||
| 7364 | ||||
| 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 5.50%. | ||||
| 3. Variable Overhead is expected to increase by 4.00%. | ||||
| 4. Fixed Overhead is expected to increase to $265,000. | ||||
| 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 5.50%. | ||||
| 7. Fixed selling expenses are expected to be $29,000 in 20x2. | ||||
| 8. Variable administrative expenses (measured a per lamp basis) are expected to | ||||
| increase by 5.00%. | ||||
| 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. | ||||
Page 3
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| Hao Zhang | ||||||
| 7364 | ||||||
| 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 | 4.00% | $16.64 | {4.01} | 2 | |
| Labor | $2.11 | {4.02} | 2 | |||
| Variable Overhead | $2.08 | {4.03} | 2 | |||
| Projected Variable Manufacturing Cost Per Unit | $20.51 | {4.04} | 2 | |||
| Total Variable Cost Per Unit | ||||||
| 20x1 Cost | Projected Percent Increase | 20x2 Cost Rounded to 2 Decimal Places | ||||
| Variable Selling | 1.06 | {4.05} | You entered 1.055 please round to 2 places, =round(##/##,2) | 2 | ||
| Variable Administrative | 1.05 | {4.06} | 2 | |||
| Projected Variable Manufacturing Unit Cost | 20.51 | {4.04} | 2 | |||
| Projected Total Variable Cost Per Unit | 22.62 | {4.07} | 2 | |||
| Schedule of Fixed Costs | ||||||
| 20x1 Cost | Projected Percent Increase | 20x2 Cost | ||||
| Fixed Overhead | $ 265,000.00 | {4.08} | 2 | |||
| (normal capacity of _________ lamps @ __ ) | ||||||
| Fixed Selling | $ 29,000.00 | {4.09} | 2 | |||
| Fixed Administrative | $ 50,000.00 | {4.10} | 2 | |||
| Projected Total Fixed Costs | $ 344,000.00 | {4.11} | 2 | |||
Page 4
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| Hao Zhang | |||||||||||
| 7364 | |||||||||||
| 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 $187,500 . 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 | |||||||||
Page 5
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| Hao Zhang | ||||||||||
| 7364 | ||||||||||
| 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 | ||||||||
Page 6
7
| Hao Zhang | |||||||
| 7364 | |||||||
| PART 3 | |||||||
| Budgets | |||||||
| Division N has decided to develop its budget based upon projected sales of 31,000 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 600 pieces and | |||||||
| decreasing the finished goods by 20%. | |||||||
| Complete the following budgets | |||||||
| 1 | Production Budget | ||||||
| Planned Sales | 31000 | ||||||
| Desired Ending Inventory of Finished Goods | 2400 | ||||||
| Total Needed | 33400 | ||||||
| Less: Beginning Inventory | -3000 | ||||||
| Total Production | 30,400 units | {7.01} | 0 | ||||
Page 7
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| Hao Zhang | ||||||||
| 7364 | ||||||||
| 2 | Materials Budget | |||||||
| Lamp Kits | ||||||||
| Needed for Production | 30,400 units | {8.01} | 0 | |||||
| Desired Ending Inventory | 600 units | {8.02} | 0 | |||||
| Total Needed | 31,000 units | {8.03} | 0 | |||||
| Less: Beginning Inventory | 500 units | {8.04} | 0 | |||||
| Total Purchases | 30,500 units | |||||||
| Cost per piece | $ 16.64 | {8.05} | 2 | |||||
| Cost of Purchases (Round to two places, $##.##) | $ 507,520.00 | {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 | {8.10} | 2 | ||||||
| Total Factory Overhead (Round to two places, $##.##) | {8.11} | 2 | ||||||
Page 8
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| Hao Zhang | ||||||||||
| 7364 | ||||||||||
| 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 | ||||||||||
| Labor Cost Per Lamp | {9.02} | 2 | ||||||||
| Factory overhead per unit | 2 | |||||||||
| 2 | ||||||||||
| Total cost of one unit | {9.03} | 2 | ||||||||
| (Round to two places, $##.##) | ||||||||||
| 4 | ||||||||||
| 6 | Selling and Admin. Budget | |||||||||
| Fixed Selling | ||||||||||
| Variable Selling (Round to two places, $##.##) | {9.04} | 2 | ||||||||
| Fixed Administrative | ||||||||||
| 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 | {9.07} | 2 | ||||||||
| Production Costs: | ||||||||||
| Materials: | ||||||||||
| Lamp Kits: | ||||||||||
| Beginning Inventory | ||||||||||
| Purchased | ||||||||||
| Available for Use | ||||||||||
| Ending Inventory of Lamp Kits | {9.08} | 2 | ||||||||
| Lamp Kits Used In Production | ||||||||||
| 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 | ||||||||
Page 9
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| Hao Zhang | ||||||||||||
| 7364 | ||||||||||||
| 7 | Budgeted Income Statement | |||||||||||
| Sales | ||||||||||||
| Cost of Goods Sold | ||||||||||||
| Gross Profit | ||||||||||||
| Selling Expenses & Admin. Expenses | ||||||||||||
| 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. 16.00% 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, $170,000 . | ||||||||||||
| I See The Light | ||||||||||||
| Projected Cash Budget | ||||||||||||
| For the Year Ending December 31, 20x2 | ||||||||||||
| Round dollars to two places, $##.## | ||||||||||||
| Beginning Cash Balance | ||||||||||||
| Cash Inflows: | ||||||||||||
| Sales Collections: | ||||||||||||
| Account Receivable (Sales last year not collected) | {10.02} | 2 | ||||||||||
| Sales made and collected in 20x2 | {10.03} | 2 | ||||||||||
| Cash Available | {10.04} | 2 | ||||||||||
| Cash Outflows: | ||||||||||||
| Purchases | ||||||||||||
| Accounts Payable (Purchases last year) | ||||||||||||
| Purchases made and paid for in 20x2 | {10.05} | 2 | ||||||||||
| Other Manufacturing Costs | ||||||||||||
| Direct Labor | ||||||||||||
| Total Manufacturing Overhead | ||||||||||||
| 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 | ||||||||||
Page 10
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| Hao Zhang | |
| 7364 | |
| 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 3,100 figurines at a cost of $36,962.00. Of this amount, $4,712.00 was from | |
| raw materials added, $21,500.00 for labor and $10,750.00 for overhead. These 3,100 figurines were assumed to be | |
| 40.00% complete as to labor and overhead. | |
| During January, 25,000 units were started, $40,248.00 of materials and $57,240.00 of labor costs were incurred. | |
| The 4,500 figurines that were in-process at the end of January were assumed to be 40.00% complete to | |
| labor and overhead. | |
| All figurines in January passed inspection. | |
Page 11
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| Hao Zhang | |||||||||
| 7364 | |||||||||
| January | |||||||||
| MOLDING | |||||||||
| Physical Flow of Units | |||||||||
| Work-in-Process - Beginning | |||||||||
| Units Started this Period | |||||||||
| Units to Account for | |||||||||
| Total transferred out | {12.01} | 0 | |||||||
| Work-in-Process - Ending | {12.02} | 0 | |||||||
| Total Accounted for | |||||||||
| Equivalent Units Material (Round to two places, ##,###.##) | 1.52 | {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, ##.###.##) | $ 117,930.00 | {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, ###.##) | {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 | |||||||
Page 12
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| Hao Zhang | ||||||||||
| 7364 | ||||||||||
| 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 4,075 Lamp Kits @ $16.60 per kit. | |||||||||
| 9-Jan | 4,050 sets of Lamp Kits were requisitioned. | |||||||||
| 17-Jan | Payroll of 620 Direct Labor Hours @ $9.60 per hour. | |||||||||
| 30-Jan | Payroll of 670 Direct Labor Hours @ $9.85 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 | $ 1,161.00 | |||||||||
| Actual Fixed Manufacturing Overhead | $ 40,873.45 | |||||||||
| Round to two places, $##.## | ||||||||||
| Cost of Direct Material Incurred in Manufacturing Job 2407 | ||||||||||
| $ 67,230.00 | {13.01} | 2 | ||||||||
| Cost of Direct Labor Incurred in Manufacturing Job 2407 | ||||||||||
| $ 12,551.50 | {13.02} | 2 | ||||||||
| Cost of Manufacturing Overhead Applied to Job 2407 | ||||||||||
| $ 6,279.10 | {13.03} | 2 | ||||||||
| Cost of manufacturing one lamp | ||||||||||
| $ 21.57 | {13.04} | 2 | ||||||||
Page 13
14
| Hao Zhang | ||||||
| 7364 | ||||||
| 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 4,006 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 4,075 Lamp Kits @ $16.60 per kit. | |||||
| 9-Jan | 4,050 sets of Lamp Kits were requisitioned. | |||||
| 17-Jan | Payroll of 620 Direct Labor Hours @ $9.60 per hour. | |||||
| 30-Jan | Payroll of 670 Direct Labor Hours @ $9.85 per hour. | |||||
| 30-Jan | 3,994 lamps were completed and shipped. All materials requisitioned were | |||||
| used or scrapped. | ||||||
| Month End Overhead Information | ||||||
| Actual Variable Overhead | $ 1,161.00 | |||||
| Actual Fixed Overhead | $ 40,873.45 | |||||
Page 14
15
| Hao Zhang | ||||||||||||
| 7364 | ||||||||||||
| 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 | ||||||||||
Page 15
16
| Hao Zhang | ||||||||||||
| 7364 | ||||||||||||
| 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 | ||||||||||
Page 16
17
| Hao Zhang | ||||||||||||
| 7364 | ||||||||||||
| 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 $1,900. The machine should be | ||||||||||||
| usable for 5 years, after which it would be inefficient, obsolete and would have to be disposed of at the | ||||||||||||
| dump. Big Al believes that 6 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 $6.24 and Big Al believes that a price of $.90 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, $#.##) | ||||||||||||
| {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 | ||||||||||||||||||
| 5 | 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% | 4.713 | |||||
| 2.5% | 2.856 | 3.762 | 4.646 | 5.508 | 51.0% | 1.391 | 1.584 | 1.711 | 1.795 | 0.973 | 99.5% | 2.5% | 4.646 | |||||
| 3.0% | 2.829 | 3.717 | 4.580 | 5.417 | 51.5% | 1.383 | 1.573 | 1.698 | 1.781 | 0.978 | 99.0% | 3.0% | 4.580 | |||||
| 3.5% | 2.802 | 3.673 | 4.515 | 5.329 | 52.0% | 1.375 | 1.563 | 1.686 | 1.767 | 0.982 | 98.5% | 3.5% | 4.515 | |||||
| 4.0% | 2.775 | 3.630 | 4.452 | 5.242 | 52.5% | 1.368 | 1.553 | 1.674 | 1.753 | 0.987 | 98.0% | 4.0% | 4.452 | |||||
| 4.5% | 2.749 | 3.588 | 4.390 | 5.158 | 53.0% | 1.360 | 1.542 | 1.662 | 1.740 | 0.992 | 97.5% | 4.5% | 4.390 | |||||
| 5.0% | 2.723 | 3.546 | 4.329 | 5.076 | 53.5% | 1.352 | 1.532 | 1.650 | 1.726 | 0.996 | 97.0% | 5.0% | 4.329 | |||||
| 5.5% | 2.698 | 3.505 | 4.270 | 4.996 | 54.0% | 1.345 | 1.523 | 1.638 | 1.713 | 1.001 | 96.5% | 5.5% | 4.270 | |||||
| 6.0% | 2.673 | 3.465 | 4.212 | 4.917 | 54.5% | 1.337 | 1.513 | 1.626 | 1.700 | 1.006 | 96.0% | 6.0% | 4.212 | |||||
| 6.5% | 2.648 | 3.426 | 4.156 | 4.841 | 55.0% | 1.330 | 1.503 | 1.615 | 1.687 | 1.010 | 95.5% | 6.5% | 4.156 | |||||
| 7.0% | 2.624 | 3.387 | 4.100 | 4.767 | 55.5% | 1.323 | 1.494 | 1.604 | 1.674 | 1.015 | 95.0% | 7.0% | 4.100 | |||||
| 7.5% | 2.601 | 3.349 | 4.046 | 4.694 | 56.0% | 1.315 | 1.484 | 1.592 | 1.662 | 1.020 | 94.5% | 7.5% | 4.046 | |||||
| 8.0% | 2.577 | 3.312 | 3.993 | 4.623 | 56.5% | 1.308 | 1.475 | 1.581 | 1.649 | 1.025 | 94.0% | 8.0% | 3.993 | |||||
| 8.5% | 2.554 | 3.276 | 3.941 | 4.554 | 57.0% | 1.301 | 1.466 | 1.570 | 1.637 | 1.030 | 93.5% | 8.5% | 3.941 | |||||
| 9.0% | 2.531 | 3.240 | 3.890 | 4.486 | 57.5% | 1.294 | 1.457 | 1.560 | 1.625 | 1.035 | 93.0% | 9.0% | 3.890 | |||||
| 9.5% | 2.509 | 3.204 | 3.840 | 4.420 | 58.0% | 1.287 | 1.447 | 1.549 | 1.613 | 1.040 | 92.5% | 9.5% | 3.840 | |||||
| 10.0% | 2.487 | 3.170 | 3.791 | 4.355 | 58.5% | 1.280 | 1.439 | 1.539 | 1.602 | 1.045 | 92.0% | 10.0% | 3.791 | |||||
| 10.5% | 2.465 | 3.136 | 3.743 | 4.292 | 59.0% | 1.273 | 1.430 | 1.528 | 1.590 | 1.050 | 91.5% | 10.5% | 3.743 | |||||
| 11.0% | 2.444 | 3.102 | 3.696 | 4.231 | 59.5% | 1.266 | 1.421 | 1.518 | 1.579 | 1.056 | 91.0% | 11.0% | 3.696 | |||||
| 11.5% | 2.423 | 3.070 | 3.650 | 4.170 | 60.0% | 1.260 | 1.412 | 1.508 | 1.567 | 1.061 | 90.5% | 11.5% | 3.650 | |||||
| 12.0% | 2.402 | 3.037 | 3.605 | 4.111 | 60.5% | 1.253 | 1.404 | 1.498 | 1.556 | 1.066 | 90.0% | 12.0% | 3.605 | |||||
| 12.5% | 2.381 | 3.006 | 3.561 | 4.054 | 61.0% | 1.247 | 1.395 | 1.488 | 1.545 | 1.072 | 89.5% | 12.5% | 3.561 | |||||
| 13.0% | 2.361 | 2.974 | 3.517 | 3.998 | 61.5% | 1.240 | 1.387 | 1.478 | 1.534 | 1.077 | 89.0% | 13.0% | 3.517 | |||||
| 13.5% | 2.341 | 2.944 | 3.475 | 3.943 | 62.0% | 1.234 | 1.379 | 1.468 | 1.524 | 1.082 | 88.5% | 13.5% | 3.475 | |||||
| 14.0% | 2.322 | 2.914 | 3.433 | 3.889 | 62.5% | 1.227 | 1.371 | 1.459 | 1.513 | 1.088 | 88.0% | 14.0% | 3.433 | |||||
| 14.5% | 2.302 | 2.884 | 3.392 | 3.836 | 63.0% | 1.221 | 1.362 | 1.449 | 1.503 | 1.094 | 87.5% | 14.5% | 3.392 | |||||
| 15.0% | 2.283 | 2.855 | 3.352 | 3.784 | 63.5% | 1.214 | 1.354 | 1.440 | 1.492 | 1.099 | 87.0% | 15.0% | 3.352 | |||||
| 15.5% | 2.264 | 2.826 | 3.313 | 3.734 | 64.0% | 1.208 | 1.347 | 1.431 | 1.482 | 1.105 | 86.5% | 15.5% | 3.313 | |||||
| 16.0% | 2.246 | 2.798 | 3.274 | 3.685 | 64.5% | 1.202 | 1.339 | 1.422 | 1.472 | 1.111 | 86.0% | 16.0% | 3.274 | |||||
| 16.5% | 2.228 | 2.770 | 3.236 | 3.636 | 65.0% | 1.196 | 1.331 | 1.413 | 1.462 | 1.116 | 85.5% | 16.5% | 3.236 | |||||
| 17.0% | 2.210 | 2.743 | 3.199 | 3.589 | 65.5% | 1.190 | 1.323 | 1.404 | 1.452 | 1.122 | 85.0% | 17.0% | 3.199 | |||||
| 17.5% | 2.192 | 2.716 | 3.163 | 3.543 | 66.0% | 1.184 | 1.316 | 1.395 | 1.443 | 1.128 | 84.5% | 17.5% | 3.163 | |||||
| 18.0% | 2.174 | 2.690 | 3.127 | 3.498 | 66.5% | 1.178 | 1.308 | 1.386 | 1.433 | 1.134 | 84.0% | 18.0% | 3.127 | |||||
| 18.5% | 2.157 | 2.664 | 3.092 | 3.453 | 67.0% | 1.172 | 1.301 | 1.378 | 1.424 | 1.140 | 83.5% | 18.5% | 3.092 | |||||
| 19.0% | 2.140 | 2.639 | 3.058 | 3.410 | 67.5% | 1.166 | 1.293 | 1.369 | 1.414 | 1.146 | 83.0% | 19.0% | 3.058 | |||||
| 19.5% | 2.123 | 2.613 | 3.024 | 3.367 | 68.0% | 1.160 | 1.286 | 1.361 | 1.405 | 1.152 | 82.5% | 19.5% | 3.024 | |||||
| 20.0% | 2.106 | 2.589 | 2.991 | 3.326 | 68.5% | 1.155 | 1.279 | 1.352 | 1.396 | 1.158 | 82.0% | 20.0% | 2.991 | |||||
| 20.5% | 2.090 | 2.564 | 2.958 | 3.285 | 69.0% | 1.149 | 1.272 | 1.344 | 1.387 | 1.165 | 81.5% | 20.5% | 2.958 | |||||
| 21.0% | 2.074 | 2.540 | 2.926 | 3.245 | 69.5% | 1.143 | 1.265 | 1.336 | 1.378 | 1.171 | 81.0% | 21.0% | 2.926 | |||||
| 21.5% | 2.058 | 2.517 | 2.895 | 3.205 | 70.0% | 1.138 | 1.258 | 1.328 | 1.369 | 1.177 | 80.5% | 21.5% | 2.895 | |||||
| 22.0% | 2.042 | 2.494 | 2.864 | 3.167 | 70.5% | 1.132 | 1.251 | 1.320 | 1.361 | 1.184 | 80.0% | 22.0% | 2.864 | |||||
| 22.5% | 2.027 | 2.471 | 2.833 | 3.129 | 71.0% | 1.127 | 1.244 | 1.312 | 1.352 | 1.190 | 79.5% | 22.5% | 2.833 | |||||
| 23.0% | 2.011 | 2.448 | 2.803 | 3.092 | 71.5% | 1.121 | 1.237 | 1.304 | 1.344 | 1.197 | 79.0% | 23.0% | 2.803 | |||||
| 23.5% | 1.996 | 2.426 | 2.774 | 3.056 | 72.0% | 1.116 | 1.230 | 1.297 | 1.335 | 1.204 | 78.5% | 23.5% | 2.774 | |||||
| 24.0% | 1.981 | 2.404 | 2.745 | 3.020 | 72.5% | 1.111 | 1.224 | 1.289 | 1.327 | 1.210 | 78.0% | 24.0% | 2.745 | |||||
| 24.5% | 1.967 | 2.383 | 2.717 | 2.986 | 73.0% | 1.105 | 1.217 | 1.281 | 1.319 | 1.217 | 77.5% | 24.5% | 2.717 | |||||
| 25.0% | 1.952 | 2.362 | 2.689 | 2.951 | 73.5% | 1.100 | 1.210 | 1.274 | 1.311 | 1.224 | 77.0% | 25.0% | 2.689 | |||||
| 25.5% | 1.938 | 2.341 | 2.662 | 2.918 | 74.0% | 1.095 | 1.204 | 1.267 | 1.303 | 1.231 | 76.5% | 25.5% | 2.662 | |||||
| 26.0% | 1.923 | 2.320 | 2.635 | 2.885 | 74.5% | 1.090 | 1.198 | 1.259 | 1.295 | 1.238 | 76.0% | 26.0% | 2.635 | |||||
| 26.5% | 1.909 | 2.300 | 2.609 | 2.853 | 75.0% | 1.085 | 1.191 | 1.252 | 1.287 | 1.245 | 75.5% | 26.5% | 2.609 | |||||
| 27.0% | 1.896 | 2.280 | 2.583 | 2.821 | 75.5% | 1.079 | 1.185 | 1.245 | 1.279 | 1.252 | 75.0% | 27.0% | 2.583 | |||||
| 27.5% | 1.882 | 2.260 | 2.557 | 2.790 | 76.0% | 1.074 | 1.179 | 1.238 | 1.272 | 1.259 | 74.5% | 27.5% | 2.557 | |||||
| 28.0% | 1.868 | 2.241 | 2.532 | 2.759 | 76.5% | 1.069 | 1.172 | 1.231 | 1.264 | 1.267 | 74.0% | 28.0% | 2.532 | |||||
| 28.5% | 1.855 | 2.222 | 2.507 | 2.729 | 77.0% | 1.064 | 1.166 | 1.224 | 1.256 | 1.274 | 73.5% | 28.5% | 2.507 | |||||
| 29.0% | 1.842 | 2.203 | 2.483 | 2.700 | 77.5% | 1.060 | 1.160 | 1.217 | 1.249 | 1.281 | 73.0% | 29.0% | 2.483 | |||||
| 29.5% | 1.829 | 2.185 | 2.459 | 2.671 | 78.0% | 1.055 | 1.154 | 1.210 | 1.242 | 1.289 | 72.5% | 29.5% | 2.459 | |||||
| 30.0% | 1.816 | 2.166 | 2.436 | 2.643 | 78.5% | 1.050 | 1.148 | 1.204 | 1.235 | 1.297 | 72.0% | 30.0% | 2.436 | |||||
| 30.5% | 1.803 | 2.148 | 2.412 | 2.615 | 79.0% | 1.045 | 1.143 | 1.197 | 1.227 | 1.304 | 71.5% | 30.5% | 2.412 | |||||
| 31.0% | 1.791 | 2.130 | 2.390 | 2.588 | 79.5% | 1.040 | 1.137 | 1.190 | 1.220 | 1.312 | 71.0% | 31.0% | 2.390 | |||||
| 31.5% | 1.779 | 2.113 | 2.367 | 2.561 | 80.0% | 1.036 | 1.131 | 1.184 | 1.213 | 1.320 | 70.5% | 31.5% | 2.367 | |||||
| 32.0% | 1.766 | 2.096 | 2.345 | 2.534 | 80.5% | 1.031 | 1.125 | 1.177 | 1.206 | 1.328 | 70.0% | 32.0% | 2.345 | |||||
| 32.5% | 1.754 | 2.079 | 2.324 | 2.508 | 81.0% | 1.026 | 1.120 | 1.171 | 1.199 | 1.336 | 69.5% | 32.5% | 2.324 | |||||
| 33.0% | 1.742 | 2.062 | 2.302 | 2.483 | 81.5% | 1.022 | 1.114 | 1.165 | 1.193 | 1.344 | 69.0% | 33.0% | 2.302 | |||||
| 33.5% | 1.730 | 2.045 | 2.281 | 2.458 | 82.0% | 1.017 | 1.108 | 1.158 | 1.186 | 1.352 | 68.5% | 33.5% | 2.281 | |||||
| 34.0% | 1.719 | 2.029 | 2.260 | 2.433 | 82.5% | 1.013 | 1.103 | 1.152 | 1.179 | 1.361 | 68.0% | 34.0% | 2.260 | |||||
| 34.5% | 1.707 | 2.013 | 2.240 | 2.409 | 83.0% | 1.008 | 1.097 | 1.146 | 1.173 | 1.369 | 67.5% | 34.5% | 2.240 | |||||
| 35.0% | 1.696 | 1.997 | 2.220 | 2.385 | 83.5% | 1.004 | 1.092 | 1.140 | 1.166 | 1.378 | 67.0% | 35.0% | 2.220 | |||||
| 35.5% | 1.685 | 1.981 | 2.200 | 2.362 | 84.0% | 0.999 | 1.087 | 1.134 | 1.160 | 1.386 | 66.5% | 35.5% | 2.200 | |||||
| 36.0% | 1.673 | 1.966 | 2.181 | 2.339 | 84.5% | 0.995 | 1.081 | 1.128 | 1.153 | 1.395 | 66.0% | 36.0% | 2.181 | |||||
| 36.5% | 1.662 | 1.951 | 2.162 | 2.316 | 85.0% | 0.991 | 1.076 | 1.122 | 1.147 | 1.404 | 65.5% | 36.5% | 2.162 | |||||
| 37.0% | 1.652 | 1.935 | 2.143 | 2.294 | 85.5% | 0.986 | 1.071 | 1.116 | 1.141 | 1.413 | 65.0% | 37.0% | 2.143 | |||||
| 37.5% | 1.641 | 1.921 | 2.124 | 2.272 | 86.0% | 0.982 | 1.066 | 1.111 | 1.135 | 1.422 | 64.5% | 37.5% | 2.124 | |||||
| 38.0% | 1.630 | 1.906 | 2.106 | 2.251 | 86.5% | 0.978 | 1.061 | 1.105 | 1.129 | 1.431 | 64.0% | 38.0% | 2.106 | |||||
| 38.5% | 1.620 | 1.892 | 2.088 | 2.229 | 87.0% | 0.974 | 1.055 | 1.099 | 1.123 | 1.440 | 63.5% | 38.5% | 2.088 | |||||
| 39.0% | 1.609 | 1.877 | 2.070 | 2.209 | 87.5% | 0.969 | 1.050 | 1.094 | 1.117 | 1.449 | 63.0% | 39.0% | 2.070 | |||||
| 39.5% | 1.599 | 1.863 | 2.052 | 2.188 | 88.0% | 0.965 | 1.045 | 1.088 | 1.111 | 1.459 | 62.5% | 39.5% | 2.052 | |||||
| 40.0% | 1.589 | 1.849 | 2.035 | 2.168 | 88.5% | 0.961 | 1.040 | 1.082 | 1.105 | 1.468 | 62.0% | 40.0% | 2.035 | |||||
| 40.5% | 1.579 | 1.836 | 2.018 | 2.148 | 89.0% | 0.957 | 1.036 | 1.077 | 1.099 | 1.478 | 61.5% | 40.5% | 2.018 | |||||
| 41.0% | 1.569 | 1.822 | 2.001 | 2.129 | 89.5% | 0.953 | 1.031 | 1.072 | 1.093 | 1.488 | 61.0% | 41.0% | 2.001 | |||||
| 41.5% | 1.559 | 1.809 | 1.985 | 2.109 | 90.0% | 0.949 | 1.026 | 1.066 | 1.087 | 1.498 | 60.5% | 41.5% | 1.985 | |||||
| 42.0% | 1.549 | 1.795 | 1.969 | 2.091 | 90.5% | 0.945 | 1.021 | 1.061 | 1.082 | 1.508 | 60.0% | 42.0% | 1.969 | |||||
| 42.5% | 1.540 | 1.782 | 1.953 | 2.072 | 91.0% | 0.941 | 1.016 | 1.056 | 1.076 | 1.518 | 59.5% | 42.5% | 1.953 | |||||
| 43.0% | 1.530 | 1.769 | 1.937 | 2.054 | 91.5% | 0.937 | 1.012 | 1.050 | 1.071 | 1.528 | 59.0% | 43.0% | 1.937 | |||||
| 43.5% | 1.521 | 1.757 | 1.921 | 2.036 | 92.0% | 0.933 | 1.007 | 1.045 | 1.065 | 1.539 | 58.5% | 43.5% | 1.921 | |||||
| 44.0% | 1.512 | 1.744 | 1.906 | 2.018 | 92.5% | 0.930 | 1.002 | 1.040 | 1.060 | 1.549 | 58.0% | 44.0% | 1.906 | |||||
| 44.5% | 1.502 | 1.732 | 1.890 | 2.000 | 93.0% | 0.926 | 0.998 | 1.035 | 1.054 | 1.560 | 57.5% | 44.5% | 1.890 | |||||
| 45.0% | 1.493 | 1.720 | 1.876 | 1.983 | 93.5% | 0.922 | 0.993 | 1.030 | 1.049 | 1.570 | 57.0% | 45.0% | 1.876 | |||||
| 45.5% | 1.484 | 1.707 | 1.861 | 1.966 | 94.0% | 0.918 | 0.989 | 1.025 | 1.044 | 1.581 | 56.5% | 45.5% | 1.861 | |||||
| 46.0% | 1.475 | 1.695 | 1.846 | 1.949 | 94.5% | 0.914 | 0.984 | 1.020 | 1.039 | 1.592 | 56.0% | 46.0% | 1.846 | |||||
| 46.5% | 1.467 | 1.684 | 1.832 | 1.933 | 95.0% | 0.911 | 0.980 | 1.015 | 1.033 | 1.604 | 55.5% | 46.5% | 1.832 | |||||
| 47.0% | 1.458 | 1.672 | 1.818 | 1.917 | 95.5% | 0.907 | 0.975 | 1.010 | 1.028 | 1.615 | 55.0% | 47.0% | 1.818 | |||||
| 47.5% | 1.449 | 1.660 | 1.804 | 1.901 | 96.0% | 0.903 | 0.971 | 1.006 | 1.023 | 1.626 | 54.5% | 47.5% | 1.804 | |||||
| 48.0% | 1.441 | 1.649 | 1.790 | 1.885 | 96.5% | 0.900 | 0.967 | 1.001 | 1.018 | 1.638 | 54.0% | 48.0% | 1.790 | |||||
| 48.5% | 1.432 | 1.638 | 1.776 | 1.870 | 97.0% | 0.896 | 0.962 | 0.996 | 1.013 | 1.650 | 53.5% | 48.5% | 1.776 | |||||
| 49.0% | 1.424 | 1.627 | 1.763 | 1.854 | 97.5% | 0.893 | 0.958 | 0.992 | 1.008 | 1.662 | 53.0% | 49.0% | 1.763 | |||||
| 49.5% | 1.416 | 1.616 | 1.750 | 1.839 | 98.0% | 0.889 | 0.954 | 0.987 | 1.003 | 1.674 | 52.5% | 49.5% | 1.750 | |||||
| 50.0% | 1.407 | 1.605 | 1.737 | 1.824 | 98.5% | 0.885 | 0.950 | 0.982 | 0.999 | 1.686 | 52.0% | 50.0% | 1.737 | |||||
| 99.0% | 0.882 | 0.946 | 0.978 | 0.994 | 1.698 | 51.5% | 50.5% | 1.724 | ||||||||||
| 99.5% | 0.878 | 0.942 | 0.973 | 0.989 | 1.711 | 51.0% | 51.0% | 1.711 | ||||||||||
| 100.0% | 0.875 | 0.938 | 0.969 | 0.984 | 1.724 | 50.5% | 51.5% | 1.698 | ||||||||||
| 1.737 | 50.0% | 52.0% | 1.686 | |||||||||||||||
| If off the chart use 100% | 1.750 | 49.5% | 52.5% | 1.674 | ||||||||||||||
| 1.763 | 49.0% | 53.0% | 1.662 | |||||||||||||||
| 1.776 | 48.5% | 53.5% | 1.650 | |||||||||||||||
| 1.790 | 48.0% | 54.0% | 1.638 | |||||||||||||||
| 1.804 | 47.5% | 54.5% | 1.626 | |||||||||||||||
| 1.818 | 47.0% | 55.0% | 1.615 | |||||||||||||||
| 1.832 | 46.5% | 55.5% | 1.604 | |||||||||||||||
| 1.846 | 46.0% | 56.0% | 1.592 | |||||||||||||||
| 1.861 | 45.5% | 56.5% | 1.581 | |||||||||||||||
| 1.876 | 45.0% | 57.0% | 1.570 | |||||||||||||||
| 1.890 | 44.5% | 57.5% | 1.560 | |||||||||||||||
| 1.906 | 44.0% | 58.0% | 1.549 | |||||||||||||||
| 1.921 | 43.5% | 58.5% | 1.539 | |||||||||||||||
| 1.937 | 43.0% | 59.0% | 1.528 | |||||||||||||||
| 1.953 | 42.5% | 59.5% | 1.518 | |||||||||||||||
| 1.969 | 42.0% | 60.0% | 1.508 | |||||||||||||||
| 1.985 | 41.5% | 60.5% | 1.498 | |||||||||||||||
| 2.001 | 41.0% | 61.0% | 1.488 | |||||||||||||||
| 2.018 | 40.5% | 61.5% | 1.478 | |||||||||||||||
| 2.035 | 40.0% | 62.0% | 1.468 | |||||||||||||||
| 2.052 | 39.5% | 62.5% | 1.459 | |||||||||||||||
| 2.070 | 39.0% | 63.0% | 1.449 | |||||||||||||||
| 2.088 | 38.5% | 63.5% | 1.440 | |||||||||||||||
| 2.106 | 38.0% | 64.0% | 1.431 | |||||||||||||||
| 2.124 | 37.5% | 64.5% | 1.422 | |||||||||||||||
| 2.143 | 37.0% | 65.0% | 1.413 | |||||||||||||||
| 2.162 | 36.5% | 65.5% | 1.404 | |||||||||||||||
| 2.181 | 36.0% | 66.0% | 1.395 | |||||||||||||||
| 2.200 | 35.5% | 66.5% | 1.386 | |||||||||||||||
| 2.220 | 35.0% | 67.0% | 1.378 | |||||||||||||||
| 2.240 | 34.5% | 67.5% | 1.369 | |||||||||||||||
| 2.260 | 34.0% | 68.0% | 1.361 | |||||||||||||||
| 2.281 | 33.5% | 68.5% | 1.352 | |||||||||||||||
| 2.302 | 33.0% | 69.0% | 1.344 | |||||||||||||||
| 2.324 | 32.5% | 69.5% | 1.336 | |||||||||||||||
| 2.345 | 32.0% | 70.0% | 1.328 | |||||||||||||||
| 2.367 | 31.5% | 70.5% | 1.320 | |||||||||||||||
| 2.390 | 31.0% | 71.0% | 1.312 | |||||||||||||||
| 2.412 | 30.5% | 71.5% | 1.304 | |||||||||||||||
| 2.436 | 30.0% | 72.0% | 1.297 | |||||||||||||||
| 2.459 | 29.5% | 72.5% | 1.289 | |||||||||||||||
| 2.483 | 29.0% | 73.0% | 1.281 | |||||||||||||||
| 2.507 | 28.5% | 73.5% | 1.274 | |||||||||||||||
| 2.532 | 28.0% | 74.0% | 1.267 | |||||||||||||||
| 2.557 | 27.5% | 74.5% | 1.259 | |||||||||||||||
| 2.583 | 27.0% | 75.0% | 1.252 | |||||||||||||||
| 2.609 | 26.5% | 75.5% | 1.245 | |||||||||||||||
| 2.635 | 26.0% | 76.0% | 1.238 | |||||||||||||||
| 2.662 | 25.5% | 76.5% | 1.231 | |||||||||||||||
| 2.689 | 25.0% | 77.0% | 1.224 | |||||||||||||||
| 2.717 | 24.5% | 77.5% | 1.217 | |||||||||||||||
| 2.745 | 24.0% | 78.0% | 1.210 | |||||||||||||||
| 2.774 | 23.5% | 78.5% | 1.204 | |||||||||||||||
| 2.803 | 23.0% | 79.0% | 1.197 | |||||||||||||||
| 2.833 | 22.5% | 79.5% | 1.190 | |||||||||||||||
| 2.864 | 22.0% | 80.0% | 1.184 | |||||||||||||||
| 2.895 | 21.5% | 80.5% | 1.177 | |||||||||||||||
| 2.926 | 21.0% | 81.0% | 1.171 | |||||||||||||||
| 2.958 | 20.5% | 81.5% | 1.165 | |||||||||||||||
| 2.991 | 20.0% | 82.0% | 1.158 | |||||||||||||||
| 3.024 | 19.5% | 82.5% | 1.152 | |||||||||||||||
| 3.058 | 19.0% | 83.0% | 1.146 | |||||||||||||||
| 3.092 | 18.5% | 83.5% | 1.140 | |||||||||||||||
| 3.127 | 18.0% | 84.0% | 1.134 | |||||||||||||||
| 3.163 | 17.5% | 84.5% | 1.128 | |||||||||||||||
| 3.199 | 17.0% | 85.0% | 1.122 | |||||||||||||||
| 3.236 | 16.5% | 85.5% | 1.116 | |||||||||||||||
| 3.274 | 16.0% | 86.0% | 1.111 | |||||||||||||||
| 3.313 | 15.5% | 86.5% | 1.105 | |||||||||||||||
| 3.352 | 15.0% | 87.0% | 1.099 | |||||||||||||||
| 3.392 | 14.5% | 87.5% | 1.094 | |||||||||||||||
| 3.433 | 14.0% | 88.0% | 1.088 | |||||||||||||||
| 3.475 | 13.5% | 88.5% | 1.082 | |||||||||||||||
| 3.517 | 13.0% | 89.0% | 1.077 | |||||||||||||||
| 3.561 | 12.5% | 89.5% | 1.072 | |||||||||||||||
| 3.605 | 12.0% | 90.0% | 1.066 | |||||||||||||||
| 3.650 | 11.5% | 90.5% | 1.061 | |||||||||||||||
| 3.696 | 11.0% | 91.0% | 1.056 | |||||||||||||||
| 3.743 | 10.5% | 91.5% | 1.050 | |||||||||||||||
| 3.791 | 10.0% | 92.0% | 1.045 | |||||||||||||||
| 3.840 | 9.5% | 92.5% | 1.040 | |||||||||||||||
| 3.890 | 9.0% | 93.0% | 1.035 | |||||||||||||||
| 3.941 | 8.5% | 93.5% | 1.030 | |||||||||||||||
| 3.993 | 8.0% | 94.0% | 1.025 | |||||||||||||||
| 4.046 | 7.5% | 94.5% | 1.020 | |||||||||||||||
| 4.100 | 7.0% | 95.0% | 1.015 | |||||||||||||||
| 4.156 | 6.5% | 95.5% | 1.010 | |||||||||||||||
| 4.212 | 6.0% | 96.0% | 1.006 | |||||||||||||||
| 4.270 | 5.5% | 96.5% | 1.001 | |||||||||||||||
| 4.329 | 5.0% | 97.0% | 0.996 | |||||||||||||||
| 4.390 | 4.5% | 97.5% | 0.992 | |||||||||||||||
| 4.452 | 4.0% | 98.0% | 0.987 | |||||||||||||||
| 4.515 | 3.5% | 98.5% | 0.982 | |||||||||||||||
| 4.580 | 3.0% | 99.0% | 0.978 | |||||||||||||||
| 4.646 | 2.5% | 99.5% | 0.973 | |||||||||||||||
| 4.713 | 2.0% | 100.0% | 0.969 | |||||||||||||||
| 4.783 | 1.5% | |||||||||||||||||
| 4.853 | 1.0% | |||||||||||||||||
| 4.926 | 0.5% | |||||||||||||||||
| 4.871 | -0.0% | |||||||||||||||||
Page 18
data
&F &8&YPage &P &8&Y&D
answer
| Last | First | Number | File | ||||||
| Zhang | Hao | 7091 | HZ7091 | ||||||
| Number | Student | Raw | Raw | ||||||
| 1 | 4.01 | $16.6400000 | 16.64 | ***='4'!$D$15 | '4'!$D$15 | 16.64 | |||
| 2 | 4.02 | $2.1100000 | $2.11 | ***='4'!$D$16 | '4'!$D$16 | 2.11 | |||
| 3 | 4.03 | $2.0800000 | $2.08 | ***='4'!$D$17 | '4'!$D$17 | 2.08 | |||
| 4 | 4.04 | $20.5100000 | $20.51 | ***='4'!$D$19 | '4'!$D$19 | 20.51 | |||
| 5 | 4.05 | $1.0550000 | 1.06 | ***='4'!$D$33 | '4'!$D$33 | 1.055 | |||
| 6 | 4.06 | $1.0500000 | 1.05 | ***='4'!$D$34 | '4'!$D$34 | 1.05 | |||
| 7 | 4.07 | $22.6200000 | 22.62 | ***='4'!$D$42 | '4'!$D$42 | 22.62 | |||
| 8 | 4.08 | $265,000.0000000 | $ 265,000.00 | ***='4'!$D$52 | '4'!$D$52 | 265000 | |||
| 9 | 4.09 | $29,000.0000000 | $ 29,000.00 | ***='4'!$D$54 | '4'!$D$54 | 29000 | |||
| 10 | 4.10 | $50,000.0000000 | $ 50,000.00 | ***='4'!$D$55 | '4'!$D$55 | 50000 | |||
| 11 | 4.11 | $344,000.0000000 | $ 344,000.00 | ***='4'!$D$61 | '4'!$D$61 | 344000 | |||
| 12 | 5.01 | $0.0000000 | 0 | ***='5'!$I39 | '5'!$I39 | 0 | |||
| 13 | 5.02 | $0.0000000 | 0 | ***='5'!$I41 | '5'!$I41 | 0 | |||
| 14 | 5.03 | $0.0000000 | 0 | ***='5'!$I70 | '5'!$I70 | 0 | |||
| 15 | 5.04 | $0.0000000 | 0 | ***='5'!$I103 | '5'!$I103 | 0 | |||
| 16 | 6.01 | $0.0000000 | $ - 0 | ***=' 6 '!$H22 | ' 6 '!$H22 | 0 | |||
| 17 | 6.02 | $0.0000000 | $ - 0 | ***=' 6 '!$H45 | ' 6 '!$H45 | 0 | |||
| 18 | 6.03 | $0.0000000 | $ - 0 | ***=' 6 '!$H76 | ' 6 '!$H76 | 0 | |||
| 19 | 6.04 | $0.0000000 | $ - 0 | ***=' 6 '!$H107 | ' 6 '!$H107 | 0 | |||
| 20 | 7.01 | $30,400.0000000 | 30400 | ***=' 7 '!$E94 | ' 7 '!$E94 | 30400 | |||
| 21 | 8.01 | $30,400.0000000 | $ 30,400.00 | ***='8'!$F15 | '8'!$F15 | 30400 | |||
| 22 | 8.02 | $600.0000000 | $ 600.00 | ***='8'!$F16 | '8'!$F16 | 600 | |||
| 23 | 8.03 | $31,000.0000000 | $ 31,000.00 | ***='8'!$F17 | '8'!$F17 | 31000 | |||
| 24 | 8.04 | $500.0000000 | $ 500.00 | ***='8'!$F26 | '8'!$F26 | 500 | |||
| 25 | 8.05 | $16.6400000 | $ 16.64 | ***='8'!$F28 | '8'!$F28 | 16.64 | |||
| 26 | 8.06 | $507,520.0000000 | $ 507,520.00 | ***='8'!$F29 | '8'!$F29 | 507520 | |||
| 27 | 8.07 | $0.0000000 | $ - 0 | ***='8'!$F104 | '8'!$F104 | 0 | |||
| 28 | 8.08 | $0.0000000 | $ - 0 | ***='8'!$F106 | '8'!$F106 | 0 | |||
| 29 | 8.09 | $0.0000000 | $ - 0 | ***='8'!$F123 | '8'!$F123 | 0 | |||
| 30 | 8.10 | $0.0000000 | $ - 0 | ***='8'!$F124 | '8'!$F124 | 0 | |||
| 31 | 8.11 | $0.0000000 | $ - 0 | ***='8'!$F126 | '8'!$F126 | 0 | |||
| 32 | 9.01 | $0.0000000 | 0 | ***='9'!$H19 | '9'!$H19 | 0 | |||
| 33 | 9.02 | $0.0000000 | 0 | ***='9'!$H32 | '9'!$H32 | 0 | |||
| 34 | 9.03 | $0.0000000 | 0.00% | ***='9'!$H44 | '9'!$H44 | 0 | |||
| 35 | 9.04 | $0.0000000 | $0.00 | ***='9'!$H74 | '9'!$H74 | 0 | |||
| 36 | 9.05 | $0.0000000 | $ - 0 | ***='9'!$H85 | '9'!$H85 | 0 | |||
| 37 | 9.06 | $0.0000000 | $ - 0 | ***='9'!$H86 | '9'!$H86 | 0 | |||
| 38 | 9.07 | $0.0000000 | $ - 0 | ***='9'!$H89 | '9'!$H89 | 0 | |||
| 39 | 9.08 | $0.0000000 | $ - 0 | ***='9'!$H114 | '9'!$H114 | 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'!$J25 | ' 10'!$J25 | 0 | |||
| 47 | 10.02 | $0.0000000 | $ - 0 | ***=' 10'!$J79 | ' 10'!$J79 | 0 | |||
| 48 | 10.03 | $0.0000000 | $ - 0 | ***=' 10'!$J80 | ' 10'!$J80 | 0 | |||
| 49 | 10.04 | $0.0000000 | $ - 0 | ***=' 10'!$J81 | ' 10'!$J81 | 0 | |||
| 50 | 10.05 | $0.0000000 | $ - 0 | ***=' 10'!$J92 | ' 10'!$J92 | 0 | |||
| 51 | 10.06 | $0.0000000 | $ - 0 | ***=' 10'!$J103 | ' 10'!$J103 | 0 | |||
| 52 | 10.07 | $0.0000000 | 0.00 | ***=' 10'!$J104 | ' 10'!$J104 | 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 | $0.0000000 | 0 | ***='12'!$G20 | '12'!$G20 | 0 | |||
| 57 | 12.02 | $0.0000000 | 0 | ***='12'!$G21 | '12'!$G21 | 0 | |||
| 58 | 12.03 | $1.5200000 | 1.52 | ***='12'!$G28 | '12'!$G28 | 1.52 | |||
| 59 | 12.04 | $0.0000000 | 0 | ***='12'!$G33 | '12'!$G33 | 0 | |||
| 60 | 12.05 | $0.0000000 | $ - 0 | ***='12'!$G39 | '12'!$G39 | 0 | |||
| 61 | 12.06 | $117,930.0000000 | $ 117,930.00 | ***='12'!$G42 | '12'!$G42 | 117930 | |||
| 62 | 12.07 | $0.0000000 | $ - 0 | ***='12'!$G43 | '12'!$G43 | 0 | |||
| 63 | 12.08 | $0.0000000 | 0 | ***='12'!$G49 | '12'!$G49 | 0 | |||
| 64 | 12.09 | $0.0000000 | $ - 0 | ***='12'!$G54 | '12'!$G54 | 0 | |||
| 65 | 12.10 | $0.0000000 | $ - 0 | ***='12'!$G63 | '12'!$G63 | 0 | |||
| 66 | 12.11 | $0.0000000 | $ - 0 | ***='12'!$G73 | '12'!$G73 | 0 | |||
| 67 | 13.01 | $67,230.0000000 | 67230 | ***=' 13'!$H65 | ' 13'!$H65 | 67230 | |||
| 68 | 13.02 | $12,551.5000000 | 12551.5 | ***=' 13'!$H73 | ' 13'!$H73 | 12551.5 | |||
| 69 | 13.03 | $6,279.1000000 | 6279.1 | ***=' 13'!$H81 | ' 13'!$H81 | 6279.1 | |||
| 70 | 13.04 | $21.5700000 | 21.57 | ***=' 13'!$H86 | ' 13'!$H86 | 21.57 | |||
| 71 | 15.01 | $0.0000000 | $ - 0 | ***='15'!$J19 | '15'!$J19 | 0 | |||
| 72 | 15.02 | $0.0000000 | $ - 0 | ***='15'!$J28 | '15'!$J28 | 0 | |||
| 73 | 15.03 | $0.0000000 | $ - 0 | ***='15'!$J40 | '15'!$J40 | 0 | |||
| 74 | 15.04 | $0.0000000 | $ - 0 | ***='15'!$J49 | '15'!$J49 | 0 | |||
| 75 | 16.01 | $0.0000000 | $ - 0 | ***=' 16 '!$J20 | ' 16 '!$J20 | 0 | |||
| 76 | 16.02 | $0.0000000 | $ - 0 | ***=' 16 '!$J31 | ' 16 '!$J31 | 0 | |||
| 77 | 16.03 | $0.0000000 | $ - 0 | ***=' 16 '!$J53 | ' 16 '!$J53 | 0 | |||
| 78 | 16.04 | $0.0000000 | $ - 0 | ***=' 16 '!$J67 | ' 16 '!$J67 | 0 | |||
| 79 | 17.01 | $0.0000000 | 0 | ***=' 17 '!$J33 | ' 17 '!$J33 | 0 | |||
| 80 | 17.02 | $0.0000000 | 0 | ***=' 17 '!$J46 | ' 17 '!$J46 | 0 | |||
| 81 | 17.03 | $0.0000000 | 0 | ***=' 17 '!$J59 | ' 17 '!$J59 | 0 | |||
| 82 | 17.04 | $0.0000000 | $ - 0 | ***=' 17 '!$J81 | ' 17 '!$J81 | 0 | |||
| 83 | 17.05 | $0.0000000 | 0 | ***=' 17 '!$J96 | ' 17 '!$J96 | 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? | Hao | ERROR:#NAME? | HZ7091 | 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! | |||||
| 9 | 4.09 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 10 | 4.10 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 11 | 4.11 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 12 | 5.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 13 | 5.02 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 14 | 5.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 15 | 5.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 16 | 6.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 17 | 6.02 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 18 | 6.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 19 | 6.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 20 | 7.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 21 | 8.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 22 | 8.02 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 23 | 8.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 24 | 8.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 25 | 8.05 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 26 | 8.06 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 27 | 8.07 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 28 | 8.08 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 29 | 8.09 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 30 | 8.10 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 31 | 8.11 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 32 | 9.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 33 | 9.02 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 34 | 9.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 35 | 9.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 36 | 9.05 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 37 | 9.06 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 38 | 9.07 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 39 | 9.08 | ERROR:#REF! | |||||||
| 40 | 9.09 | ERROR:#REF! | |||||||
| 41 | 9.10 | ERROR:#REF! | |||||||
| 42 | 9.11 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 43 | 9.12 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 44 | 9.13 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 45 | 9.14 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 46 | 10.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 47 | 10.02 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 48 | 10.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 49 | 10.04 | ERROR:#REF! | |||||||
| 50 | 10.05 | ERROR:#REF! | |||||||
| 51 | 10.06 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 52 | 10.07 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 53 | 10.08 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 54 | 10.09 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 55 | 10.10 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 56 | 12.01 | ERROR:#REF! | |||||||
| 57 | 12.02 | ERROR:#REF! | |||||||
| 58 | 12.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 59 | 12.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 60 | 12.05 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 61 | 12.06 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 62 | 12.07 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 63 | 12.08 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 64 | 12.09 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 65 | 12.10 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 66 | 12.11 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 67 | 13.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 68 | 13.02 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 69 | 13.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 70 | 13.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 71 | 15.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 72 | 15.02 | ERROR:#REF! | |||||||
| 73 | 15.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 74 | 15.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 75 | 15.05 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 76 | 15.06 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 77 | 16.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 78 | 16.02 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 79 | 16.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 80 | 16.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 81 | 17.01 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 82 | 17.02 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 83 | 17.03 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 84 | 17.04 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 85 | 17.05 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 86 | 17.06 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 87 | 17.07 | ERROR:#REF! | ERROR:#REF! | ERROR:#REF! | |||||
| 88 | ERROR:#REF! | ERROR:#REF! | |||||||
| 89 | ERROR:#REF! | ERROR:#REF! | |||||||
| 0.0450 | line 219 | ||||||||
| 0.0350 | |||||||||
| 0.0200 | |||||||||
| 265,000.0000 | |||||||||
| 48,000.0000 | |||||||||
| 0.0300 | |||||||||
| 29,000.0000 | |||||||||
| 0.0200 | |||||||||
| - 0 | |||||||||
| 264,000.0000 | |||||||||
| - 0 | |||||||||
| 0.2800 | |||||||||
| 210,000.0000 | |||||||||
| 818,500.0000 | |||||||||
| - 0 | |||||||||
| 29,000.0000 | |||||||||
| 48.0000 | |||||||||
| 600.0000 | |||||||||
| - 0 | |||||||||
| 0.1800 | |||||||||
| 0.8500 | |||||||||
| 150,000.0000 | |||||||||
| - 0 | |||||||||
| - 0 | |||||||||
| - 0 | |||||||||
| - 0 | |||||||||
| - 0 | |||||||||
| - 0 | |||||||||
| 22,350.0000 | |||||||||
| 4,151.2500 | |||||||||
| 3,000.0000 | |||||||||
| 22,500.0000 | |||||||||
| 1,560.0000 | |||||||||
| 37,462.5000 | |||||||||
| 18,731.2500 | |||||||||
| 0.9000 | |||||||||
| 11,700.0000 | |||||||||
| 53,055.0000 | |||||||||
| 4,500.0000 | |||||||||
| 0.3000 | |||||||||
| 19,650.0000 | |||||||||
| 4,075.0000 | |||||||||
| 9.2500 | |||||||||
| 4,125.0000 | |||||||||
| 1.4500 | |||||||||
| 580.0000 | |||||||||
| 9.4000 | |||||||||
| 4,075.0000 | |||||||||
| 6.4500 | |||||||||
| 4,100.0000 | |||||||||
| - 0 | |||||||||
| 2,222.0000 | |||||||||
| 11.7500 | |||||||||
| 1,331.0000 | |||||||||
| 39,873.4500 | |||||||||
| - 0 | |||||||||
| 1,900.0000 | |||||||||
| 4.0000 | |||||||||
| 13.0000 | |||||||||
| 0.2600 | |||||||||
| 0.3500 | |||||||||
| 5,500.0000 | |||||||||
| 0.6000 | |||||||||
| 7.0000 | |||||||||
| 475.0000 | |||||||||
| 0.3400 | |||||||||
| 10.0000 | |||||||||
| 10.0000 | |||||||||
| 10.0000 | |||||||||