ALE Sytabus Covered 1.2 Managemen accounting conopts ana technques for planning & cont 1.2.13 Spliting mtd cot tig, ea raph eeequtes regress) 11214 cost preattoneermiqueslonelaton nd regression arg cure) 14 tdanagarent Accounting Concepts nd Techniques fr Deion Making 14.45 Probably ena expected vali concep) 14.88 Desison re aagrare 1447 Lina programming (rape maths algebras meth) 1.2 management accountng sonopts anatsehrgue for panning & cont ‘uct Taig Opens Reset the procs cola ad every massa a vreau ever, matt hve, and mages seni a pearance saeusnena. ihe pst ees ows corey tects ied aay an uh apeace a sina wen mal decison “het goa a ete matt made a sda potertes asters 0 at pal sons ca be oun Achniative anal ra tk eect gh ypu san nas of narrcavauze, Gustave arisen acing aramane susan tarsal nova ta alg ress, “The basa ot peraons esa te obey hear Morte Cafe mets, sacha oceses,qveuny modes arsgratn mod, remon mee, ge her, nea ones ogg, game pogannng Hanoy secnonavesten patos snnyna thse meng, esnamete mosey ane oer ames ease 5s MESS Cattaneo gue manager Beet isp oe eben at hey can ake te bea deions hase on elnbomate aie, Clanuove chaque ated by marapes In reccaly a rp of atunrene Projet Management {antare memoce have ona oe aptcten mpc marogsent Tes =mnguse tees peng he alocaon ot manpower anes, Mal money ase, Fe ren schmties ansed te malay ota rescue Erase of Ropeeson aoajas sesrmsng a agason Sa Awe cramps se eo ceay Ce aye seen ‘Stbany wane snd enate cos nasa Compce ose Production Planing and Seheauting Datrinng ihe ze na oaton ew roan ies a carlin Oust cigs ah evatrg mute ropes cos, tig oestion an avy of enspotaton Protein schoang oe saute oe coset Coma an Tame pa Exam este PERT of GoM Char MMM POs DY maracas Purchasing and nwt ‘ne cn rests halenges net sess aces beg be pede! me derana oa pros sreo. However wh quantatveecmines, compensa be guided en st now many {tmcseng exer ont cterrine he ogee rey star sey cos ra ls na wang Feta reirenen Pee mena manspenars Econ Ca ary Ee RRC "Scemne the Opmam crt Sus me afe Gara smson xem he Ops say 8ein compas gt vase win re aroun of a Maras apiy quantaie metas se begets, loess Pea purcase, ah rac mc ane nop cstoer poteeots saps tu cece va nays eecs eveurs based on scat, Aete ohare a Exper Shing Geng aerate saee France anc managers ey easly on untae cine. They evaluate reine th oun ca ow ml and tn on aol aka, Pedic gel aye ret cntsn sd at poate, isang Ho esas ops aa eon Guta nage Concha caer o eater tax esau! e cay Si ar Rae Research and Development Fishing funds on reseach and deveupment is alaays a tes-quess seanaro, The ouloomas a net cra, So, managers look o mathematical projections about the probably of sucoss and eventual profabity ef produ a make nvestmont decors. Exar she uso of Expoctes Val aproach in valaing product roRbly anal, Deis Toe naive avo ined celrmining protiaby ofan investment pops’ afr considering ifn soentos 41243 Spiiting mined cost [highow, seater graph, least-square regressions} “1244 Cost prediton techniques (correlation and regression learning curve) [REGRESSION AND CORRELATION Repression analyse in using i state! tehriquo used fn he atone between tao or mare variates regression analysis ne vase ia ndapanden nis pact on ne che dependent varabes measured. inenthete le only one dependent an independent variable, we eal simple regression th other hand, when hee are many ‘pond variables efuencrg one dependent vara, we cal mull epresen ‘The commen uses ofreression analysis h acct i the computation foal cos und Vib costing, and cost of equi Under the CAPM approseh,Regession hep ‘nwosimont and Manca manapers to val asses ad unersians th eatonsip Dalen Yaables, suchas coreroaty prices ard the tecks of buseseas doarg tose commodities, Regression can hap fnanoe and inostnentprofssonas aswel as rtessonal in ther businesses. Regression can also hep pect sales for a company based en weather, revue tales, GOP grb, o oe ypes oF condos. The capa asset png model (CAPM) san oter-sed regression model france fr prang assets and cscovetrg cots of soa Linear regression ingar rgrossin i a methd hat studios tho relatos between continuous vaiables. The variables are pote ona stag ine. Regrossion takes aroun cf ranom vate. thought be predicng ad tes fra a mathematical aforship batweon tom This faersip is hypcaly tho fom ofa aight Ine iar gress) hal best aprorates lb rahlcul data pois, In uti regrasson te separate varuces ae iferentatea by us Subse “The yo basic ypescregesson are sips near regression and multiple nex rxresion, although there are nonnser cegesson matods for mor compat dala and anahae, Sarge inaa ogtsson uses one maepanen! vrs a expla pri he steams ot sependor® vate Yue mule ina! texyeaion uaoe two of more Frdepordentvarabies to presto oteore. “The genera form ofeach ype of regression: Single near regression: ¥= 6X Multa inearrarateon: =a + BIK1 + BOK2 + ROX +. + Brnashe moreos D> me sone. ‘The enon is usvaly used 6 compute for Toil Cost, The foals TeFo+vouxa Were Tele tot coe Fs feed cot ‘VOI vate cost por unit Gisquanty ‘Three Commonly used Linear Regression Methods 1) High-ow points method In cost accountng te highow method is 9 way of temsting 1 separate ou ed and variable ost lena Imted amount of as, The Now netnod inves taking he hughes evel of acivy and he lowost oval facie and compen teal costs at ach va, ‘This mathe assumsslncar relationship of costs and uansty. or the Relevant Range. The method assumes hat vib costs axed charge pr uit and ital fod costs onetat in any production loves than pees to datsrmine ha nod and vale cots by uang score of uations Variable Cost Per Unite He vast Fiooet Aetvy Onis-Lowest Aci Uns “To comput fra cost, you have te opin of using wher te highest or lowest quant. The aquston pasate below assumes the highest ey ost Fed Costs Highest Actvty ost ~ (Variable Cost » HAUS) ‘Then corto fr the otal cost usr he regression equation 2) The Method of Least Squares and Linear Programming ‘Tho las! squares matod sa saisal pocndre fd the bos fo a of dala prs by miming he sumo he oats resus of ots rom he ped eave, Least square egesion fuse to prt he behav of Sependent arabes, OF he ost etmstionmetheds, the 6 he moe aeseae Use the otowng equations to contr he conan and Ynble conic By=na +85 Zy= Da + brestration Jackson Co. hase fllowing infomation fr te fst quart ofthe year: sanuary Feta Maron ei Compa or 2 varie cost par unt Soa fed ost. inear programming Machine Hours Cleaning Expense 2100 Pood) 2600 120 ‘600 ‘e0 4.000 High-Low Points method ‘Variable cost per unit = P1200" P00 2,600 ~ 1.600 = Po40/unit b. total fixed cost. PH200="— FC-+ (PO.40x2,600) 1200 =FC + P1,040 Fo = pt6o . expected total cost for May ifthe management ‘expects 1,400 machine hours "Te. = P160 + (P0.40 x 1,400) = P20 Methods of Least Squares Compute for tre needed! variabies x ¥ XY, x 2.100 "200 ‘800,000 4,410,000 2e00 = 1g00-anooo = 740/000 2000 4.000 2900000 4.000.000 faa = gon .za0.009 © tr.z30,000a. Variable cost per unit Substitute 39000 =a +8,300 b. Fixed Cost 8,200,000 = 6,300a+ 17,730,0000 Compute for a (fixed cost) by substituting value of b to any of the equations, sing eantons gee vate aan oe seo ee Meta Ttseeo 3008 T48 « @arox0.38m Spo. =Edo0n5 tePahoom et 22 ; 22570000 =Za2te + c9g00800 2 Siomo “Sadme + fossonos ‘Therefore fixed costs P167.82 Cancel similar terms to get te value of 32,570,000" = 33.2008, +68,890,0000 39,160,000 = 33.2002 + 70,920,0000 «. expected total cost for May if the management expects 1,400 machine hours 720.000, = 2.080000 Te = P167.82'* (P0.389 x 1,400) iat . 712.43 ‘Therefore Variable cost per unit P0389 SEL 2) Seateplouseater graph Seater gaoh meds a apical lacque f separating fc and variate compan of mised cy plating ach val lang xan and consepanig il ol tmaad cst ong yas Arereeua ine fen anon graphy ws pecan Te neh cawrs aod ean ne tal ed co and vate coupe on he forte the oe Frook yas ena fou cot nde Sop fa toh avrag vara sotpa wt Seah va pcb ae wah ay ‘ahonsiea sig nob fos ted shoud be aped wih gence. Procade ‘Step 1 Brow seater gragh Plot he data on scat graph. Pt acivity lve (0. nnbor of units labor hous) along xa and itl med ost along ai ‘Step 2: Draw rresson ne ‘raw aegression ine ore te Sater graph by visual nspecton and ty to minimize the tal vercal distance between the ne anal he pols, Extend the ne tomards a ‘St6p 5: Find taal Med cost “otal ed i given bythe ynorcegt fhe Ine, Ytecept ihe pinta hich he ine outs ya ‘Stop 4 Find vrabe coat per unit "Vara coat per units eau tothe slope ofthe ne, Teke two points x1) and (x22) on he ine and alee variable cos lato the hghow points formulastation ‘Spike Company cies to se seater raph method io spt ts factory overhead (FOH) into variable and ed components. Following isthe dt which is provided forthe nasi th enor ens ‘Scatter araph with aporoximaterearession li Units 41520 1250 1750 1.800 2350 2.100 53000 2150 Factory Overhead 6375, 38.000 1750 42380 55,080 48,100 59:00 58,00 Scatter GraphVariable Cost per Unit = Slope of Regression Line “To calculate slope we wil tke to points on line: (0 18,000) and (3,500; P88,000) Variable Cost per Unit (G,500 = P14.265 ‘CORRELATION Craton sows the song and ection fa elatonthip beeen yo vars ani xorased nara bythe coralaton ose. nth bushoee wa, coraaton ten as dermiiog fe brea of niente conncion nh eet. The one used pefla anager celemne te doze own ples cf secuttes move aon to aoth at “The caelaton coef’ values rango batwoon 1.0 and 1.0. perfec! postive carlton naan thatthe coelaon coef ie exact 1. This that 2 moves, eer up of down, heave secaty moves exacty inthe se Secon. A pret negate covrelton mews el vo asses ove oppose recs hie 9770 {iralsion pies no liner rtonship at Coneaton dows et ncossarly mpl thal eres als causation al, hare mayor may nol a cased. relorshp botwoon te varabos The following table isthe interpretation of conelation coetfcent Value of Correlation Fo 000t00.199 Very weak + 100309 Weak Me 040100500 Medium a 060100700, tong + 80 1.000, Very tong 2 suggest a weak, negate association. A Fer sxampi,aconeaton of = 0.9 suggests a stong, poste association btwoen No varios, wneeas a corelton ot corelaton cose fo ze suggest no nea associion betwen two coninuousvarabes, tis important tno tha! there maybe a nndinarassciton between wo cantnus variables, but computation fa crraion cosa does na dec this. Tarfore, 6 lwaye para o evaluate the dela crf before comping a caelaon coficient.Graphieal slays are parcular'y use oxploreassocabon between vars.“The fore below shows our hypothetical sana hich ane contmous variate along the Xs and Be oe along he Ys Seonaro 1 dopa stong postive association Seonato 2 dopcs a weaker association (0.2) Seonetio 3 might eet thelck af saceton appeosinataly =O) Seonatio 4 might epic tho song negative atsoeiaton /=-09) Cralations ay an important oe fhancebocouse thoy ate ueed oferaoae fre tends ano manage the sks within a prtoe. Those ys, th sorlaone between ares ‘an bo casi called using varous Sofware programs andenne serves. Colatos, along wih ote staal concepts, pla an inrant lein ha cteaon an pig ot ‘Sevatios ad cher eorpox randal nsvurrants Corsa is widely-used concern moter nance. For exp, ade might use historical corelaons lo pret whether a companys shares wl so: fallin esponse oa ‘change in rot ates er eonmodly prices. a porako manager mig al fo ede tha ik by ent al hs nchual ants hin ha poo are rat ove ‘coreated witore arate justaton In pot theo the colton betwen wo sles s used as a measure to help soloc set of dversiid stocks Which fhe folowing creations betwcen to socks would indicate a more detied coe? 1078 2000 3-029 108s: -ansua 085, Anegatve calatonindeates hat Ma stoeks move n oppose decane. Ths opton he strongest negatvecoetaton.[LEARNING CURVE. “The earieg curve a9 f refered fas the experience curve the cost uve the acon curve, rthe precy cuve, This is bacause the earning curve provides ‘measuzament ahd Mgt oa th above aspect of 2 corear, Tho oa boned the thal any employee, rarest positon, kee tm olan hot cary ou a pode tack or ‘hy The amount of ns needed fo produce Me associated oupuls igh Then, a8 tasks eps hs employee ears hw to complet ql, ad tal reduces ho aroun of fie nad fora ut feta Lamia curve theory slate that athe quant of a product roduend doubles, the curing cost per uni decreases a a fed tatoo: constant percentage. The teow ofthe leaming caver experince curves based onthe simple ea tha ths ire reqare oper task ccteases a5 a works gas expersnoe,Thebasc concept shat he eo oe cf prterang ack (eg. reducing aun of uu! deceases a a contort aa as cate oueutdoubies Learn crvos ao well rpropa'nig cost estimate, Bing [spec rors, ceing ato’ standards, schedng abo eauremers,avaluang ber paronranco, and soting conve wag ales “Taro a no dtfroteaming curve modal. Tho orginal modol was dovelopod by .P. Wight in 1036 ani etd o asthe Cumulative Avorage Mol cr Writs Modo. A second del was developed llr by ata of ereachats 2 Stvfors Ma pproach is eared to asthe Inertial Ut Tne of Cos) Modelo Craufods Wace, {Learning Curve Depicted ina Graph ‘Alearing cure 2 concept that raphicaly depicts tho rlanstio betnoan the co! ang euout vera defnad poi of im, nora orpresant he rpativa tsk ofan ‘employes worker. Th eaming carve wos it desctbed by psycboogst emann Enbigraus in 1865 as Use as way to measure reduce eflszcy ano oeeas cost Experience Curves Template 2 ‘n he visual rpresenaton caring cane, stoops spe inats inal earning ranlatsin higher eos savngs, and subsequent earings su inteasingy sone, more teat cost savings, That ew th learn cuve is dourmatd slope nthe bogining wid ala ope Lard th an, wh he cost por lt apie on Be Ys anid toll ob on the eax. As looming ncteaes, Il daceases cot pr un of cpu ial before Fattaning ou, bacomes hare fo creas beeen gad tough ain Ante wayotookng at eaing curve by presentg inthe raph the parornanoe messutin the yas and number ols the a. As the worker perfoms te same ‘tak ssl are rally developed ul he worker riches the atau, rearing thats the mavimum of level cis leaning capac. aring carve gaph i a corelabon between alae’ parforranoe ona sk andthe ruber of ates rte required to complete the lask th canbe rereseted as adic propartonon a rah,[Leaning Curve withthe Order of Thinking Skis “Tho leaning curve modol requests ono varie vache over tno rpoalable and measuabl, Indvival maton, or exampo, wou bo eet to moasur, Ae a whos, loaring fo reac a compoxprocodureinvling mary varables ade nto fe a leaning cv. ‘An eral of where Iain cure can be apie cad be @ measurable task aco work fain 6 obese «new machine hat requres specie repeatable sep. As ‘mora lnm a operate the machine floning fs prosedurl soe, ho Bocaros for and mora preele!at usng & Aloarangcutve Wau mossuto i ala promtesson ane aston The leaing curve models used most conroniyin organizational or indstial management to improve ofp by way of improving the performance ofthe human norkfreopel ne. plans o manufacture a newly designed hihechoiogy rope or apanes, Popa foroass that as workers gain experience, thoy wll nee es te fo completo ‘jo Batad on ir Sxptanes, ropa estates a TOs eaulawe lering cave an as pete ts floning costs cumulative number Itstraton oss Pot Manufacturing reerity completed are sold an fatima antbteinbentes Mah mera ee eee ae oe Ee Eitomnn WS eet eee 5 Dona 19 pops com Fo ovrond pr batch sao Cipane mtpme ete ‘Reon a ee Ti eee ae eh cence gem ge eich ER 2a setae milan ce menor eee reer nara Cer a a i a ee Compute fr ha cos of 50 uns uso Ieremental method. “Tol con of bate 200 nis, Uist Cost of it Bac 50 ats, fen Ineerental xs of 150 ote Increment cot ot 4 unt: Ps 60 = 4.880 30.200 ‘rope costpe at = Pra. 1.4.15 Probability analysis expected value concept) Probably 36,100 Probab sa measure of th hethood ofan evnt to occur Many evens canna be proce wih tal earany Wo can pri nly the chance of an ever our. how key ‘hey arte Rappan sing ft Probab can range melwoon Oe uhers 0 rea he overt nba an mpcesbe one a | indeates a coran overt Probasityctbuson suse {or evluing traci ks iveved choosing one opin ver ane. ‘Acomirn tte used a areal trancal pening sto cea what senate, Creating what scenarios based on probabil stibutns lows yu to base hance plans onthe rmostiely scant while sil considering te tertives. Themes caren way todo ths sto cea aston a seties of best. al and worstease aematves Aworstease ‘Scenan malas valuoe Forte ower and tha rosa abiouon. ho neal caa soararo ous mi fondo alae and tha batcaeo Scant neues waver age Vales Expected Value EV) ‘The expected vie (EV) anantpated vauefr an investment some point the ure In lasts an probably analy, te expected value cleat by mating ‘aan ofthe posse oulcones by Be Malnod each outcome illo and hen suming ae hove values BY caleuang expecied valves, esto ean chose the soenane most iat to pve ho dosed ocean. Foc example, an nvestranthas a 70% chance e gating 20% anda 30% chanee of loing 10%, the expecte etn woul be 135 = (Tx 20%) + (BOR x10).Imustation [A bevorage stand can sal tha ot inks f coos on any ian day thesia als So ciks an the weather et make P2500: the weato sol, the pot willbe 000 thea cole nd he water ot wma, 90 naa cb rea P00 Te ony of Sd wane ona gn ea a He Expected pay fr Goee ‘xpacad wae of part maton she gest posse rot FecaoeePr sos p70 tot ah aired fe denon maker ken aed he Se Saobomxraoo = amp {urs ofan agen sitar ee Cost of Pec inert she maxim aunt decison mate Expect pay or Son as Wiling to payin ecerts ected peel romain. Ris computed et aoe reso0 =P 00 ‘pated vate Pees rman ‘oe Caseosxerow "awe Age Expects Ve haben acunderuncaanty ‘eat eu Costa oman is Dgadeepn te aca ptt tin, Coster Pere itrmston= et oko aos) evar P2200 (ators 2.00 (0) ea fess EVorcotee "tay ‘he, Colege Voor Sockty sl hot rete a the rege "al pe’ ein cr ach and Te eoat per pet PO. Ary nec ane ay case eae en po ea How many he estimated dander pretale, at tenes home ere hone game. mt {oss game ug eles appooth based on" te most ely ‘The fequency dtinaan of he cera or pretzes Unit sales otume Probabity er dara resotad a lens. Zeaeeete 0 ‘Wr sels Vtume reba Seoopmans 18 2b pete O10 G00 pretels Stoops 03 B00 pretate 038 dowretee 020 Sooopescs O20, Stwopretes 038 Soiomewcs = 020 * simpy chose he event hb highest peoabiy, ‘How many is the esting dena fo pretzels at te nat nome & HOW MUD se contol pom psx game of nswng 4.00 pretae ‘Goal gare usm espace alse aor SaRRDAE ssc ae ee Unit ales Volume" Prebabity” Expected Value Sake ats 2bwpeeee x O10 "a tame Ces @Pos00 “to Soopers TONS = Prot ean Sptopetes x 020, Fs Soopence x O35, 170 How machis he condone rf per gre of having 4,000 reels Sotopetes x 020, 1300 ‘alge ard selina 00 prozals? Some iounws “tooo 9 (e100) PebeoForecasting: Exponential smoothing Exponential sotig is a foecasing ecnique at uses a weighed moving average of pst data ase bas ora forecast. Te procedure ges heaves weight oreo recat ietornaton and smaller welt observations nthe move dita past. Te reason fr ssa ofr abe ote depend pon Me ecrt past tar one den past Me Inatod ls fective when her fandom demand and no seasonal cts nthe dl, I's a popula tcigue for shorn frscung by buses frscasir: The Now tecst (computed as flows: New Forcast = (Actual a) (Old Forecast 13) whore Ala (ahs a percentage, known as a smoothing constant Assume thal cash clectons rom crt ies ae frecat by exponential smoothing using @smthng constant of = 30, Suppose that he pees orcs forth test prod w00 20,000 anh ac each elections wee P2000, Nhs ho orecaa fee Doe pk? F (nox prod) = (P21.000 x 30)(P20,000x 70) 2000 18 Decision tee aiagram DECISION TREE DIAGRAM Aceesion we is aclagrammatc representation of a probiam and on we show al pesible cours of scion thst we can takin particular stuston ae al posse outcomes for ‘sch pose course ofaclon ie partelay Use where there area series of dase abe made andor several cores ring teach sage of he dcincr-aking prone For axarpia, we may be ceckig whether to @pard cur business er ot The dodson may be dependent on ror han one uncatan Yariabl 1 There ar wo stages to making decisions using decison ros. Te et sages he constuction stage, wher the decision too is caw and alo th probable and Fania ‘teams valu fe pul on a too, Tha pence of lovart ening ae poled treusnaut-i only rear coats ane ovenues af canoer, Tho second slgo tha evaluation $a recommendation sage Hare, deisio i tlod bak by eating al the expected valves 2 sar fe oleae pts an ung teas lo make Gacsiors whe working back ‘crs tha decison free course of aston i hen ecoreended fx manager Imustaton -Acompany is deciding what fo daveop and launch anew produc. Research and development costs ae expecid obo P40,000 and there ita 70% chance that he product launch will sucecsu, anda 30% chance bat wl fl I euceses, he lott of expec profs and ba probably ef oach occuring hava been estrada flow, opening on wheter he products popuaty sigh meat or low Event Probabiity Profit foreach ofthe next two years High 02 0,000, Medi 05 «00,000, tow 03 300.000 Its a fare, there is 20.8 probably ha th ressrch and deslpment work can bo sold for P5000 anda 0.4 probability that itil be werth rating a al4. Decision Tree ‘Analyze by computing the following: Expetied Vale of each Outcome. EVat A (Success) (02x 1.000.000 + (05 x P800,00) + (0.3 x P6000) 700,000 EV at B Failure) (0.8 x P50,000) + (04xPO) 20.00, [EV of Revenues (Success and Failure) evatc (0-7 xP 780,000) + (03 x Pa0,000) 56.000 Expected Value of Costs EVatd Ine commend to develop he produ becaus the expected value of ha rf s PASS 000. “4:17 Linear programming (raphle method: algerate method) 19 company ace with multe product and muti mts esac gue, wi 10 Ue near pragma to delemine the best corbin of pesca wt maximize ots Lina paring uttzss mat agobra oemutarouscoeuta for wo missing Vale, Th msi arabes aa te proc. combat Needed o mance ts ‘Tha same can be compute sing he graphical aprcach, Linear Programming sa quanta echsquo Us ceomelox probes 1 detarmin th otal ma of nts resouoss for maxiizng profs or rinmiang oss. every ust n analyzing jective foetn the varabe you ae tying to masz. is denoted ns Zax meaning masirum possible prof ancis agreed as Zax Chl + Cis + Chin. Simpy stated Sooner ment oes dye company Carats eed rsa can nef facto aba has on, oy ‘esoure at ae consumed or depeted Feagbiesluon any combaten of rods bong produed an el. The esa elon near progam te se a al possible oni aouon. ts uusty expressed at Xz0,¥20 Whore X and ¥ arene posucs posuced Shadow Pca she cos of lasing. conan Ista oppartniy costo hat hing ne are Ul tut ld estesuLusTRaTion Keago Eniaios ranvacurs wo products, boat wax anc ee wan we dopants tho Mpg Dparirnt and to Packaging Deparont-The Ming Depart has 00 hours pot mnt avait an the Packing Gaparmerinae 1200 aus per man vase, Prodan of he two produ cara exceed 3 ODD pounds Dats one We Sigie Misi "rectagng er 00 pounds ° sewn ao 3 3 srg ma letra. empty evo oF ond hat tp opal ni of routs to manutd? B Mormons pot ust etna ma? Sout Tran comoue re value of Oe Function sibs nees 80 “Sax =Pato8 + Psa eons coin ence, optimal mice B= 100 unite: €= 160 units S560 1200 2. subatte ne pina mete eject ten rao toon)» (160% 0 oN) Fears stton Peat GRAPHICAL APPROACH Prose ina graph, the wo procs ae peti inthe X and ais. The constants ae then ltd onthe assumption thal he ied sours ot contas ae dvoid ortho rodioton ot eae ane fhe io rosie The fest repo a foion whieh covered em ate posse ete values hat este Conseats a nervcton of a he nears indudos a a inoquatie,eavaoe, and integer onstans. 30 30a