0% found this document useful (0 votes)
62 views84 pages

Solved Exercises

Solved exercises

Uploaded by

Madalena Costa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF or read online on Scribd
0% found this document useful (0 votes)
62 views84 pages

Solved Exercises

Solved exercises

Uploaded by

Madalena Costa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF or read online on Scribd
ovogpnet Accounting Hand Bock. PROBLEMA a) cons MC + Op. fw. wiP = Ch, tev. WIP HNC peaiah 5 Dick Mat. tosbs + Lobos Gols + enuf. Greeheads Gs! o Dieed Hol Grls.= 10.000. x20. + 20cG x25 = [Link] Cele) im = AGIO,.C0 € COGH Coe iefoemalin on wi) soe uss + COGS = GOGH + Op. dn FE =O iov £6 [Link] + 1.606 4200. = BCD A214 = 842.000 y Op Slaks £G + Padichen = Ul. Slacks FG + Sales ey 100g + so00 = Qi ches FG + NCCE wo Stale FG = 2006 . 2) re} fs Durl Hol Gels = Sco x2o + FMGx2G = 265 000 i PMCS AGS. COO +4 [Link] 4 [Link] 430.0 1 [Link] fF 280 COC) = LOGS. CCO £ } «CGN b Coon Juni} s [Link]. + 217€ 5«o + Co6S + A0CO x 214+ 862 COO 13) lave ~ Did. Mel Gels + 10066 x20 + SOCO X25 x MCCO = 26.00 | 45.006 SNCs COOM = 260.00 + [Link] [Link] = 1080-C € o CoeM Anil = [Link] = 216 € | Sece Pane 4. genicd = a50.0C0. + 42e.c00 + (76.006 + SO.C6C +36.066 + 250.0%) 14 coon /un = A096.608 2 ae QS Fs nibs Dsleue xe + OS = ACCO K 2168 = ICE. 6 PROBLEH 2 GQ) COM = NC + Op. Trwerlery WIP - A. Laver eng wiP = $90.6CG + 13.00 - 30G = [Link] & cont Jnit secon. 2 AES 4 probscken +@GS + Gor + [Link] FG - inv FG in Fs = SSHCOO + 134.00 - [Link] x 13, Fe slece FG x Caotnit = 416. aco 219.000 PAL by Fancher Salles [Link] > B0.00G x18 Coss, 416. OG. GROSS. PROFIT 124 .cc0 Selling Gots 50.006 Adm, Gots 42.500 OPERANWG PROFIT 31sec Froancial) Crs 22560 Fioanviel Ravenes 2506 Par 34060 ) PRL (GAY Solbs 40.006, Aimenlowes (Fe twit) 134.066 -(a92.c0c + 9060) - (138.000 + 13.006) = 134, cob ToTAL REVEAUES CI. Ge Gs rolea Ss 406.c00 inv = Q. Inv - Op. Tov Hisabaneoss Gis 142.560 Personnd Gals 2W.000 EGITDA 184,500. Dopeuciaton Gsls 150.006 eER\t 3ISGG Fiasco Gals 22.500 Financial Rovenues 28,000 €ar 34,060 , PRog@LEN 3 A) Ar. COGM = 4.014, COS + 26560. - 27SC6_=1.016.066 Se CoGM Amit + AO1Oc6 2 2,62 5.000 1 CCGS=[Link] 4. 306.666 - 262.660. = 1.049.460 oe PEL by Fincher Sobhs 1.326.006 COGS 1.047.460 GROSS. PROFIT 272, OO Ming Costs. 408. COG. a Mm. “Cesk oan SOO. - OPERATING PROFIT. —---19106 Fingnvieh Gals. 63000. Financial). Revenves 39q0 POT 551G y, Be PEL (FAY [Salles 1.320.000, cov (wi HFG) LAG Ger Go 4 29860) -[ [Link] + Ue see) TOTAL REVENUES: 1.283, {Otho expenses 35m les Q cralen:alls 325-006 [tac Costs 25.06 [Peescond Costs 430 500 | (oo 231.606 Pepeecioben Geb nnn 152 606 €6IT. . 33106 Finervial Gods 63006 notch Ruerwes 8B. Ear 510 y |" : io hese. hie profit becavie we sal the perdvets with a Rovere cosd pets wsllbing in Newer” cots onc highee prefs 8) WAC « Opsiov FG = Reeducliay fe 4- 180.086 x 2€ = 300.000 SOD xg,02€ = 1.010.000 = COG 5 SI AVAIL. SpuE 4g GOD xGO159§ = BEDE + 1010-600 wae: SHORE Ssus Deinw. + COGS © $26,000 % 2,615 38> + [Link] F2,01538 = ae = 1.04 $000 = 202.045 Pah ‘a funckion UFO WAC 2 4.320.000 4.326.000 Coes 4.0.5).000 4,648.60 GReSS. PREF IT roc 232.006 Gils ALB. Ce 165.000 G Rae” Cols as 20 5 S00 OPERATING PREF IT 16 SOO. “IE S66, Nel, Ficanciad Gds 240C 2400 eT Sater see 54 80 we) P&L (FAY auto sawn <0" LF, WAC Sobs 1, 20.006 1326. ae fo iov. (wre + FG) WO ag e009 - = 31.00 “Aeeaone 47390 - bb exe + 25ce)) oI, Bubs saz = Gol yells 328.606 2.0 Hisallareas Costs 2. Ob 285.c06 G Reescrinel Cds 439.506 436 S06 EBITDA 229.606 231 coc Depaciokmn 1256 WUE eit rr BSC Fincmcicd Costs e3cee, Bae Kicoccicd Raenes Bs000 ERY a oa 32sce a “S4500 c 2) FLFG Ufo WAC Profit 83460 S23 HSK Qs inv FG aca. oO 266.060 62.060 C Com /ant (BS) unl et 4 pening nw FG | PRoBLen_ 4 1) bods CoG = MC + Ops iow iP = Ow wiP = COU BCO F166 - ACCC = G646OC. conveasion Gs : 7 ey SC = DHA + Rachese DL = DMP + Deed Labor...» tan). Orecheads 4.900041 9G,000..4. 65,000. + 50CO_ + 2800 Q- _ GMing Gsbs = 5004 S56 +5006. teOeOe. Ho0e+ EO. 45200 +5006 +2506 = [Link]. y Adin Gsle = 4200 + 10,00. + SCKE AAZSAG + IREC HNC HANGS 412 + 44.066. 410.00m = ey, 2) ky, t-|PRL by Funckion. che €[Link] > 230% 3500 3€2 106 jig Gl MSG Q ov FG = Op. TO + Ped ~ Soles i) 7 94650, = Isce + scee ~ 3300 | CRLRANNG PROFIT 176100 = 2500 [Finencicd Gots 6 [Finarnuied Revenves ° QA ACLE 120 + 2500 #126, 52 = eer Se Te | | Solbs 65.006 * | Ain inverters. (wi 466) N¥2.206__ 8 1X + 32306. (1400 + 120.008) TGYAL REVEAWES. 6229 Cel Melewiabs --AS§.4OO 7 156 eco Hisubaneas Gi 5000 t 2 Pensonne)_Gsl 5 44.5 650 ° EQITDA 256 60QX —p = ACCC XSO. 4 2800xS3~ BC XS3 4 225.000. +4 86.000, 4.4006, = 604 G06 CGM Aye + Gorge, soo tpg’ 422300 > py ece ~ 2560) x sor kot ol — cel, cabs Par & sell Depterighion Gls $2506 EQ\T 176.160 Firenciad Gods ° Financed Revenues © ear #6. loo PRoBLEM_S. 7 4) P2L_ by Naber. (FA) Soles 196 .CCc. ts iov Luik +f) ccc REVEALE.S_ 192.006 Gd eoleniels 31,006 Tsoleneass. Gals sao Reesenned) Cox's 618s TD ames Deprrciahen sls woo €6IT 48.125, Fioanied certs 30a ° eer 1GA2S a) PRL by Fnchen sols 190.¢00 6S VOC.12S GROSS. PROFIT. 49. ¢15 ebbing els 45.050 JoSen worl _ 42.545 OPERATING PROFIT 2250 Rez #0 wrls = seco + ya00 x (4, 538) + 20.000 = 45.650 adm esls © 2G + Meee x Uys9Sd es.c06 ¢ ~ 400 + 2ec6 ~ ( G5c6+50€) = 2006 C —P Moadh, SOB + DH + Rach ~ Du = = O + 4106 + (B325c -2628 + 2125] -s850 — [Link] 1% hen ue don’t hae mencande Yen diaecl eralecialls is the soma os co f moberials « sHC = DM FDL THO = = SO & 25GO.x (4,595) + 1950+ 20f}0C0 2 COGM = 102.125 + SCO - zero = IOP 625. « COGS * (00.625 # ESEC - IGE, ~ IbO. 125, 242595 3) wir REAL _S.c_CFAY with THECRETAL_SC (Hp) Reasonndl Gets | Cask «tice tie) x 4,2395 = (ask 4AM + 4k) x4 595] ~ = 6189S = FIO. Dons, Gals = APaolits = 8790- G1s9s = 1699S E : 6 Peohth = (Tse SCC) x Bose Woges PROBLEM © 4 DM = Op iv Dera Mada Dre > Q inv DH = = 3000 + ASCOO. - 1500. = 16800 Sdlowies & Woger (esady sods Roo) sc) aon Costs $300 + Selling Gols 4880 Ader Gils 4950. bo get Tse. 7 99ce x 4,6 2 12800 | 4,348, j AGL a 1,67 GHOE 4 Bis |. Tela! Gow. Gls (uith TSC) = scot + BEC + AAO, LAC = DH FCC = 1GSCOH I@8OO = 42 EC | | | COGH = MC 4 Opinv WIP - Qioy un? = 42300 + oo -GOUs 424CO y | Ay ae don’t hove Cp. ov FG then al ha units. core fromm production, x= i deesn’t motler ius ose IEC, UFO oe awl te clluble os. OES = ASCO ils x (GGrL Ant | = 4500.4 42480 = 36.1602 5c0 a ou. CGES. 2 Opin £4 cOGM= 0. in FG'.= 0 + 4240O - SCO x 42ECG = 3166 seca 6300.0. . oe - COGS. 38.160 ~ = eee | — ROSS “PROFIT = - ZLE4O = —— sallling cords - -ANGO—P 200C BECO HCD = A1yG0 aoe jade. cols. . . 16.960" Asce.+.3cco bey 15.000 /, 3) - Theenakiol Secied Chaney O80 = Scie) Charges (22> . - - ork Time Sllaries in 65% = SC © _scciel Cheages = 1.400 \€.0CG A Secall Choneps = Theorakicell Scaiel Gunes. — Road Scueld Chaeges 4 = AAqoo - 4295 eae = WIS | |PROBLEN 3 | EN B tad | [A Gals. BIC EEK 22K +E, CL ee A SHH = Bde = 162.C06 136.006 | Komen Gs | wiodaeel srl aiabs set Hace * tes = 9G emis) oss oye «WO = Gece «33 se pernotl ods vey x tea 658 + dyoaocidken tos = ee I eater mre SOR Hass). cvcheads..AlDoratin Sele =,_Grvtnvon Gis = gases _ 2Gt9) br Gis Nc.066 for ear Ott 49% 5 oDlec Ae aversion Cols LH y= Op ior Oy + Honefs Cosbs ye Ube sire we, > - - FOr 000.4 38320) =O. = NeLBAO,, — - — cate + Opie. rer HenfGsg = Cn instrhey Wig = oe a 0. bere + 9960) = 2A 980,00 — leased — Bo | Apee | Men. en Onniscls Machen Rae < Me Hens). Ortcheod> Sales Revenues 2M, 660.060 fo 2 eee aaaaannre - allele secon [Link] a — _ a Hens) Owdh. pdanil 4 ae fh.6.a6. 2.184 GOA hail, 2 Meoul sg Lind oo bihoty A DLnly a AO Lake - GST 449 4 404 = od - ane a eet hint, = 2 tan ls y 1/7 ae - — | Dall yt DL Aaily NO Andy | aes tala zees sgn, in EG, RES come fom iid ee sr Unils Sold = CO6S ceo pleut TS Radielin 22 sols MA Uh iw f2 = 4cnG + 200 = 4200 = + ob. inv 2 = 2s Tela AWDncaled MO = MO/unit x Production = 2404 x 4200 + 208 eo = sh 36500 __|Mo_sppcled sto. adlacaled Oreo Resosny MQ = S.636,000 = 65: 34944 500 ; _____|Paosiert_10 ‘ A) Hanutecl, indieact costs aWeuatien ale = Produchen Ovecheeds - s173S000 = GI} Or Diasel labea_Gsbs $756 ooo A & Zz & " : Ams. REA ). CoGM = Chiov Wie + Hamb. Grds = Cf inv. Wie Hens) Coke > DH 401 § Hen. dv Raw UMoleaad wy E/urit © 1498000 = agg 7A. 606 Sco, = [Link] wie, + terop Cob, = Ub io wie, = = 0+ (re 0¢o x 124 + [Link] + 30. 150.006) = 0. = [Link] = (G68, > sino thea smoot Fe Cop = Opie WIP + Hens Coleg ~ Uh inv WIP, = so + (4oou ize + 20.066 + A.cr5 ccc) - © 2 [Link] = (665 4. _ (b) 22h AL aS z Sole LG. 006, soo 90 825 O66 CoS. 39.690 OOO AS63.06 44. 253.006. Hors Poof} gamceoy ____terace ts oa@ge (o) — 5 0 At -o% = ANYGOGG + 2506 Cfo + 20,000.00 = 88 940000 = (CGS oe » Noto b2sG0co + 1ehoenG PKL a 2b 2. {Sabo s2ceh oc 5.000 90 25 coo Lope aap 48060 coo 383.000 4947600 —> 2 [ ~ 4401 a) Oveah Rule Pore Denachernt 4 = Pecduclion Overheods in Dept = 15220000 s 49 : dined labor Hewes 26.06 Oveah Palo Dyeelneal d= Foodelen Ovecheds in Dep 2 = 2.856050. = st C Hogi ne Hours 251.106 3 2 Ra nductien Creche: Depucbmen| 4. (oi 2.x20000) = 12 600.06 62410. 600 = 670.660) 45,22000¢, Drpealowa! 2 LAH) sa xnoce sino Suxsiaih =25SStie 2 sss oe eG 438 000 (a) COGH = Op. iov wi, + Nenuf Corb, , = Ch iy WP, = s+ (ooo x12 49 sibcco t 29 soo0ec) -0 = = 2c __ i — ott, = Ot (eee 12 tt runcoo 4 55.06 t axzccne\ =a = 2.343 och = ey (e)_eet A £ & 20st ttb, 0 eas2case we se co 3.913.000 fYesaace | aes Pac S9toonG = Shoo) 3.072000 ——_| PROBLEM 44 0) DIRECT ALLOCATION HE nicD” Huchioing Aserlbl, Z ———o 1) HHO dices osiqand 46. 306 .00C eutee +0 fo. sensite doh Paleo ad. Athan x40 442 [Link] 60 ir 1061.00 ve 10 GC Ie se EOE X30 = aa ced Aebe = 25.0u COG. ar wes = Jorn S¥9.286 416.314 AL. OL iets Oud. tele? Lend cosh SEI 5.55 /uth HoT 5 44,03 /ot W000 nO ( seu nal esenbhy ? )_[ro 8 DM als 4 +0. shining Lah). x3h = 47,7 ssseulefy_Ish) usa ysh : m5,36 = anual e245 Paso je = 832,45 x A = t064,29 EMO Jo saeu dant {ca sti SG0.000 = sé /nh — 16.006 C o. tl = nay = S40.06 244 /prh 10,080 d+ pe £ DL fads 4s0¢ +HO xt thiaing (an) aS: Abs col (sh) 44x52 220 aH, J ci g Paice chs & 4,32 40544 3 [al Adan + tora S822 vont | ek sate ego [ana c.00n + 10 Fact, Admin Hi soncee + o125 (wo. ton) 7 aS 5} FAs 43565 9 lesasn sas | ys avagne,> Asera facl_A Hainle Zz ~ Sco Coh ACGsCiGh 1.066.606, + ; a ME sad) ple RE cla oe Jocleos adic Fae $b = 9487 ga $2 -109082,3 = Faxdbsse9 143509,9 = Teme 30 s4: 929,454,2 AUC. S051 3 si.0s /th VG. wget? sw, 5 /pLh 10.066 4su & 33.6 42, 55 —i i) Go tleoleana te of Hainlernintt hy = 1 ed Se d, . ee shh ie = 0K a Os oy soo: 1.4 ~ 580) O16 wr ISK so abbaate raimerenr tos\s__dat ik Assen Hunt bani 2 $ +110. dial gu by was 4425 99 tose MO fa dot oben 63 ant 225 — ws 0 Ae Yoong, st394 tans 20% ied xeaen = 30, a ms BHI: coco. = Tae! 644 1256. AAs «cb [PROBLEM 43, It) J ral Go £43. © S ptrovidedd yy Gecene() Ovid Tele) Cos of Gomed) Oveuh > 84 oq. 2 6 lod 2. é ass occ PG = acne + Asan ato (pg = 429 soc + 133 sco Suc. =F Wy eee | hae 2 sui & = 4 . issce + 43sseo Gua) f ‘aaoce a | — 4 Mot ISUCOD * Ang snoecee + 1185 en [Link] 158.006 les20c6 6H = M4520, 64616 GHO = 4 | ena =o, 100.937. 204 MEF cia Tyg¢ ‘ yoga 23921 5309 co S were 250 Sera ma we 12) . (a) dy lan is Doutt = Lad} ot 4 + HG. Bewea Genotal en - — Gro. = = = os = tha) Cost LZ. (ec euurce om, uosnc \ \ AG SEG 4 25 4) | 4)_} sca = as + 5 sco — 30 ot scarmooso reese 1 (s195]+91 502) 10 |_| sca = som + tp st # SSC eo = = tere ee er |= 4 & 2 asgo 4 as + O04 SC2 = CQ = 3219 | sca s as00 O Ca = 3a5G Tse = voce _ val o SCA z + done a HO. A006, So. cat 4 jis + cael eeels a = = nwo — i tt 6 Eas ec Hasso 21800, Er xsesesieas Symes a —|_ eso = ce 0. a a S00. =| sca0 a). a 7 ——COb tL, = Cp-inw WP, 2 KC = (Dow MAP, = a a) Hisinw Davina, Proc Haind 10 Heinlena ate = _— — a as GID) atta = = __ 263 — au243 | Hut | 14 Poste 4 rt Gor iz eng tad aitga) Eas | Tee | = | * Ge ute bso Ht eoaMecab a | | ; Ta ET oe a eT | Tee 290 sit My a Pee yo [eee es LONE ay [RE 3086 wad [ruueesecariene! 14 faeces eee Oot i Passe { \ cost | euaso = 2 nwo tas | unos a! 5H cars ‘sac 8 { Arial Allsclien Male = 4280. ge Mx UNG yg, fo va uss + \0G4 200, 3 ies } we a) coors ee Opin ti = Win WAP 2 penis oe Cpioy wie = Chiov wae Oost. Het Cy 2 0 A _ oes pe a eS Bac PASTA 10 Coons sasog 4 seen + (ease eases) + 6-0 = Gia wiry te PMKIN PASTE 9 sox\ v @asavas ace e95 b go raed a 30 top a as. a 4+ pasduch: gisse. = eiev Fe 8S tales Sere ae ot take on Ahshe ro eg, ___|PROBLEN AG by 1 ascoceuntach 4h Honea. Equakion Hothed sia a's Ho mes! accroale oe [ue = 30.00 + AS rs = | E 26 S: 0. 2 Xe Ak8) | a) = wy }R s 698%, 27554 c Coopcanle Subs Gonsunnee Sebo Meena Lab Saclemy feito dally og sa ce 36.006 cco + Rall eetica versa Bosna Wee BsBES Hex He BETIS, = eee Tif sens. Bh OE 5 Neon SIM a Ale yey 1S HE a = Tor A013 464 guusan 6 __|PROBLEM 43. [ees an + 220 ON [its asen + sme eG Ven ey [Link] 2 = 24M FM = 489 5, H = 2066. —Lanicclon fou Gone Hoiale = 33)}3 S235,> 142, 5 44 60 y Segoe Fes Peed wy 2927 Gr —_ 4 “0. | (a)_weinece_cesnw = an _ 1 | 1 eu =-Uhorioa Haoul oh fy hase FC_S0_ onan’ alllecales Ae coort apace ia A uy Hasken _ aly Lavo Sard so 006. soccu 8c. 2060 speek | Guflsaben L _Hainlenents won Weve wos Ecko sco FO 80. ae 2206! _ |e naa Sta ae. 1st $00. zl (al ee we at 1 _ lL «Heinl_vC = acco — e exdudiog 1h 4. chosing: [Link]+ s00_=2 GOVE NES plone so 7 _ z -_ 7 +r Sisco _ | Rok Cont seco 3306. _ \ i+ HO | Papua ob,sxrco¥h? Leese ub, SX Aceh = 10650 LL _ Assewaby_ Ax 4clh = BM BAA Meo Uy = 2310 | sent wise = 99x0,S-¢ xrteues = 19066 09 x6C86 £463 9a G 60 2k YO 709 972 99 x 193 — — : | pers (eos sure) - (was ture) = ( e6c4s saz) = Lugsrs te) 4220 | iow £6" = (bot ho x wed snils = cetera” anid nls -GNRDABGSED_= 9204, BIS x BORGO. PROBLEM 25 - a On aadeco_e ye” = FAC 2450 060 - 20mg vat ent 2 480.000 = | — = \ ee | teu > pee — con Sy PRL = sals_= inils sb x seco soils sdf = asec = 1800 wil as ces + cola ea seb uns 2 Colath g = 2659068 tee dn = 03,5 W806 gg ? (OoM” : VHC + 395 x i2ecc + 230 066. = — ne de cco = 450 cee, coc) = 360.06. eee, wae Fre lp Coes 270 OCG 366 COG * 630. CGC. coer ty 3 _52,5__ bs eos" «52,5 x 1800 = 614 S06 _ rca 7 - uno = as6 oe x {4 : nav), $000. - see @_apor > eer’ - par’ = sere ~14ico = 60ce 2 4SOOKE b 2IGcee + 320 COO OS™ 5 eon nges. 2 108 6S rere, pieeerer arte ee Coos. ure)" 8) tos, cost ge + Opin Fe = Dian fle * ae too + anioo cass aan 2 325600 _ ort pfunit = 3200 + O > Gans 436900 PAL —Syaup Juice Zz alSalh: er = 0c aarockoxyas = BOCee 154.2000 loc 325600 436800, $12.40 21 Ges fact 344400 404200 243000 + in saunas TOG =ie4h _ypaeeckent MELE MOM 2Nes59 466 EOD 1Qp. Caaf 16454 91646 241 coo — PROBLEM 19 = oth Hass faclating aol Hacsheachse ) leh eta Lease Hels orl a Q (ee Q Q — le rio Diaed ed. seo | * sso 123 3000, 10. i : 1Riddocals Le os : ee TI BE Gy Ne By TERE Suh 1d) oie a : Tea? v » Casing, SQ aH) eG "Wx ge Huialeencte $30 eneyg | 250 1 TorAL 462g) = 406, Vas asa et | © Ls asct +20 Vs act 2 ats (rece saat we _ 1) = _ al a): 343%, 052532 eee eae [Hs ay fe in. Ge baal Cosh 254, « aie vee 2)ccor) — — 236 06.4 002 ait 30 cL 1400 +h) Act) 35h 4400, + HO. au 400. x 10228 22016 SEB A008 Say Bnew Q 200s ena = 194 seeexssgo: Shor Be x 88% = 2699 Lp. WwiP * £6 o o. Liaw wat. ° oO = Cater = (66S AY $62. AG 309 S665 Moleldarec 24) @ +p 0G. ont a Pua ACOH. oo 40 ok St poe 2 a2iS¢ jd sco niet >) et by Gncbicn| saa 4004 400 HohD, ws dg 25c003 20.0 ba 1586. co 32, 12304 _O. S300 sth 2 tones Baal 04 4654 Q 5% ane) Ming Cab S eu Ein Cont par — Qule due Gat ——| boGreups plo ——| +2 Siar 2s has aaa | + How Accuccle when crompened te soe C4 (iy ® 5 peduchs 10, cc S00. Runs Siz 4.005, AO } Runs 0b 2 Nos = So sy a 4 sb mene (2250 ao freon fot - Hon Curedhends Alora! n Bale 2 Contesion Gils = 1G. £0. 2 ode stikorat DE Gis WL KIO + HL HSCS ~ 4 8. 2 ne: be A ost 20 sO xs = (Sco 15.660, Kauveasion ds, “ iS sabg # %G,7 \00,000 fo_ench 1 Gosh 4, sicn_casl, | Ger, 2 Opin wie : wie, x. | Loli, or (seta seo 2 eh2e 2 EAS cio = 2 aigit, ¢ £ | Cee) exe oY 3) = lca, SO(n 100s 300 Cb ee y 506 = $000k 2.006. ld enh 30233, 3193 425 000, 5 Sass Raf h 40694.6, 34 M023, 26 125060, ) taal Ww. Gal Daien Rakes chyibies Ataleaials Wendl, 42.000, 2ccG ‘pack 2. allie Ceceshiot) pore 2 r,5¢ Melip hme shxio + These 3. Opec 09 Pace) rascls Ascct 2 86 £7 ele ¢ 4SC6 SL. Lospecks 22000 s€ Lik : . SCHOO Ackil | Dare Role A & tte teed oe GE xis002 10606 et» 206 1200 Sell sp xt Cxshas2625 _O.5¢x Thash= 15375 nsgech, Sut yt xtyeos 1600 446 ecco = 4400 > HO. Coes 4 ® ©), frit 106.006, 1G OCC, be a co ss060. AG. 64.075 BEA4 zs ot 3610. G34F Scot heal. = 1 3015 - 123,95% Lait 16.00 x0 (ii) ext ® Gy 2 Sal cb $0.06. SSti.0h6. |. coos. BELG, Gagis $25.00 43% 93 =13975. 12s 0CO (iii) tren we use Toodibicnal C og Pandducl A'S conais fe Jit es 106 996 P. ia 49023, 26° Whereas abo BC Pecolwl A's Grass Baal, TRADINOWAL COSTING EI Jn Role (sor) = Zspeamants! ols = tue + Gece HOG HCD + O8 12 + RNG 3 2 GS Pe oct + 6 Ee 4 360. os 3¢ os upeamanial ca Denies _—frete_ Proc feck Iz Sas ae whee wee 63. 966, 14h Go G..066. Be HO loot L Pahl 33400 24024 123 940 Aut 0. Sip Coss ga xtoun= naw BAKO =H as [Link]=wewe __34.0c0 = Cpecacliog Pac: sycn, 60240, 45.960 BO vost 4 a salts el He te ; e Dnducs tacts AE + woe Oreaheads (icin cobs added he * L Is. Delnenies Roce) Se. we queda ue hue Ovenhencls fall I + wr? L Sue 2 wot Cos ich See = 8k ¢ {| Danks Gosh Parduds Peateged fel Zz J 17) 406 0240 563960) hea {260s 240.66 COO 80.00 +20. [= Goaass Caaf :h 33 400 240 250 123 Yo 444 boc. - palost st bottfes Lease = 4 O Q 4: cosloes Lovea wy = v4 AOE ABBE NBA wee ait 14 400 62400 Aduenes wea HG = 9606 sok £69k © 91 ot ex 264 SPL Loe «00 hac pot 2b = 4320 Jof » 2ub2 43200 E16 603 21666 69 120 sl. ott Sctuo = 16.096, 26 .Gulfoo=$6320 ___acerrrsoy 1160 ea ens 2 Peal 4 M 42 360 Gia) 6 \ ( fief) the 9 Abaaeal weet 4 fs @ veal cox t + Th u bo, R y M weight ewh procul Gar bi® coupes L cash

eae + ook & orainl 8x omc = G1 006 BEA 120 + 10% COO fnechy 3 fa | hatce 4 $0 = 800.000 OE neo = 3600 S0¢ 400 = 24000, OE IMs F400 wen MO = 42066 ffl Ter) 265 006 1 Se5 CO [4.490 606 cos:_e/ PANENT segs. auras ¢/p | SES. 21700e/p | wHREs a4Ess E/p 4 olocnen\s Cis Hed A" f I: ee PROBLEM 23. 4), PuraDe 104 fuzz e2 Puzabe Ne. z + DH. AS 4G 4S 248, Sule 410 2 19€ Mt =. + Db a. _ + HO. enn ASK 250 4px 3550 won $4230 _| ScD ASE GOS RG LEG FT a 4 c ° = = SS g = ts é 7 Basal _ ¢ ___ fe culls — Eta a Cott teh 2 ASabeas 4 Litas Lasoo + aséxt) = A14¢ I cout 402: to alos +4 +o fx120 + 2ea1) < | Loo (oot ton 2 aut 220+ linen S$ ostx Gt otal)? 16S (area) sca a ® & © + Depesil Rormunenaah en (spasecl zoo: a4 27 eho = 16 2 erst: Pacye 2. aSEmWsasoe |= Gnas Solas 24 46 he = bona cast Akung 242 hea: 4gus2 9 > AM cost huis & 102 4 2 2 chequelnory cost 2 2 xe Gx2e 4 [= wldawal of fy contnty 26S aan 9 ee = safnabicn -c “owen: 9 ors ty onsets & = Grass Caaf. b Parca 49 rot UE « \ diec! - => Rigoadiog Ihe diect cath conals L eacdlabens io-cedea la guctd O. } roy _— soe .ncinore aouenues byt ing fh tall fea 3) dausasing acbeakes Hal ane x ? Aboortne) Cbs Abacomel L ith = Ahconane!) Goin = Meoesunel x Scop. Value (PAL & < Z —E. xe sole elt 900 x a0 10.06 “ows. 100.60 ooo 60 wo 38950 3} Gontass Pack ib ros be SiGe 22500 sory 131 256 Abo o © ws __O 1 HAba Gain © 2 S $006 eay Cait 0.) tiny ie sens coe PROBLEM A? \ a nt Fe wnes Fee ABER vance PACK .) é yan _ Von Cashine The ll Gi Fce. FCBA Err A i h fot. A Ah AOS 4,G£25 mC vad 1s O15 S ENC said 9, (ee «hnt) 4 noes ato | ASH vec sans ute ASthstttun sersataSm=\os 2 radi inv € cu S00 sastesto? 2200 eco. a seater Oth ne A CORY crea a aaah) + 7 (peaied Cosh Adan). ssr0¢ = 106 4G, = 26600 — gL G.|Sabes C60. cn 260.606. coo. aoc Glos yao 4652006 4 4651 40 1656. 350 i8-@ 454800 435 434 4134 96: ota ASG ee $6 OG S30 coe. S000. Java. Co Aho CoG. AsG9Co. 140 00 14000, —Opecakiny Paafit [Link]. . 4sabo 485 686. Pant 150 6, ASG Oe 450006 __ 43. oth, r 03000. 610.606, 60% 606 ée9 450 = No x_n: aso io 20 cnn fle dias ( hi Qevee casts =? highea sag sneaky ja LOL as uf PROBLEM at = | reece Con MNOUG + Ss2c0ce WWOCKG = 1¢bsbce AWOL 532006 = 163: seus wu — Mes — WSesECE 5403 Z IEEE = 4, a wise + 75 ofS. _ = a eM = 403 % 1566 OC 2 S45 06 SS sah af sseou\ « ineeo o. vsioee, Op. Poali:t ee Ye PBT. ch OO — Q@_avors rar. eer" = go ccc > ws Geo * Wee. be apers (cts euRey"™ = (ues tuk 2 aesinee = 1eswoce > A406 y Bie cs ara oh eeeeeeeee Lu { ure 7 vee nes spec fo — bot a cos = ois x 1s = @-@ wi ee — Sling cs. — | Administ, Ceo) » er ++ Rrlbicien 1110 die. sign ___asece___satee __4¢G__‘uit. __acec.__} seo, DL (Peek Garin) — Sa |. Pespanelion 2828 cue: 21125 ays aecrths zines 34 F1 40Gth= aes. LF = fe 2 9K0,SEKHuE WEE 9, Sx enero ies. Sats WAS ovtayoar: seeus ee as] n§3935_ wh 29,5, ee Fe = = Le + = = -—— PAID x2. € + Xb gO + WO x vod $0 wsasl + 9711230 30 Wo ree = 4 & = Typo = ze ving x 4 + Ato y SRSA at teens ey i TO cal Hi Whew 2 99n G yee iver = oO) 125.04 240 tal 26% POPs 224 skor — AR AT = x NS }-—-— ve rand qo? * Le uC = 400 xs4e + 200% = Mouaud 4m x45. 5 Gaur ee z ACO 400 COG 42.0025 x 250. FOYE 2 WO ,uaner Fa WAC Fog © \ a2 fsb) 2 E al £ PRO Due DON es! a 14), [ P+ 4150 5 ARCS ) ~ CS: 3010 + ee 06 Les: ama + ne sat 2) _ KOs 2340 » J = i ) 6 = sea Vocus sie ¢ ana + 0,C1.¢5 Josacs = 3213 = 28O. Reepouclicr Ta ceri Power (2 Dyn Gac +n dally 2G 4450 2016 H+ Gaal cals Pouce Cerone BE 06° 240 Ee 50 lane BS x csr bes Sb css a — aoa BE roe omy BI xeswe ane = Peaks = OC x GS Ins 2.99 t bx Lif. St x 250.006 + £x 40.006 = 196 7, HOt Beads 2 Goce: Cp tou WIP = Uy wie = ( 5 4o4 360 4 7600+ (tor x 950 ah ¢ se¢ e650 nh) 4 27.360 + 196706 = 5 B66 660 H Ponchos = 260¢ x. ees = ARS 200, 1 Reltbs = 92% ¥ 1450.00 bllles 2 os Obit. “a = Died + MO + Penchos + Bollf, + Cprioy wie - (f wie = 2 22Wo + 4130 + (16% azo th + 1 xasoM) 2 ae & = 440 60 => phed = M010 = 9 29 . 4436.060 3) ( 2 O tor £62 Opiou Fe + Prod = Salles = 40 ont 30.006 = 506.060 2 20.00% of FF Ost [Link] = 490 2 AG .0G0, 5 46oee 9697 wal PM WSC - 2, 5€ = 2 IMC = 4sD6CG + acco + 1Scee = YRC COO —— | ty PN, > 210000 + _ss4eO = 22,5 4 35 25 | voce 80 te te lade vant, we wie_enils_seld_snsleed of oils peeled | __ _| _ per (<) : ace* » SC = x92 x 95 = 922 > 92024; sas Legal Je Wea. nes clubs) =P . wescee 978: augue LL __ber*™ HDD | —;—-+4 con sling 2449. bot, REP, | gute elds) - Bep*™ ca eee : etsder®) Be TOE Se tampiny_ con decanse slo by, befor il incwes coe Bess. if heme eh itl tn Jo Bee __________|__ PROBLEM 30 @:0 | Pa 1 3 _ [ ve TFC FRC | ve i ae a COGN. “yaa 120: 1940 fue da: = 4G e o8 HES is -1sb6_| 86082062 186. sto 3a6* “HE lence Fee ws [ty cae tee oo coat deh SMe as ON Bs oe a Nr plist Aa Wo 42 Vz. 2 42 FING plimt 0 as. ze 2 23 ae iS: GWA ewer iu #3 1NC ae mee = bee Reducer > Sabs. =? becene Prodvehien <_ Sells PROBLEMA SA - - a 10. ree =e _ > eee a 1500 C008" = cbttlin_xoils side bh ttt le sn 28 te Cet a #1051 | 1900 WAC = 4X 2eo6 = ome | -tobtihin #28306 = 44,AS. 2006 Sette Gon + aso x 2066 + tooo, Zee cant Ey eRL > comet. aoace + cob = 16800 2 con fins 15 = oes stays ise = 25460 a s = RO = ESCC_A = 2 = 15% a Gem | w cee YS = | > ar: (ues sued)” = (eos sug = (sreor asec) = (asgec sire) * 300 | > wh. a! pace = az + = AF 490 @___2A sco 7 - sunte ~ ene s ame mide teat = asot y 2060 = 9692 | 1936 4 4 oo cet —=fER gy PRL con = 26M0e +3652 = 2649 | _ coon” _s 44,25 € | oo" 5 ayasd x 1500 = 27664 = ! [in ugo s aste = 7642 = -1u2 > on Ps 192 | a 16 ge vend =VC = 53206 - 19360 - 950 = 32690 eae -( aesoo 3 isc) = 17, al acco 1806 REPT" 900,89 x se 2s, RS y — ~ 7 © _ gn, = Elsdles® weP™® 2 200 = 25225 eeprr PSs ep yA 82. above ts BEC a Si, = E(olos*) Beer = ewe — | __ teles®) corey 1b ¥, @_wzlq- see dam = (2406 - 96,69) 4 al + 25 752,6: | = ( silos Rev = ECT) xen) _ Aere!t if @ > REP Hy yun oc 4 Ady coved _ 4506 cKO, (osm Es 4c Bese coos Mx rwo= e466 Ase vases yes | — | Chie FG Ex B00 = 2166 ee 225 a _ & & e spc 417,SL2 210c0, ore ses arse a (65. see 424s 12635 12666. Saas AI, S 40,559 + A5€6.444. 2 1a = (t+ BE) x oss (usd 2 - iPRoBLer 33S — MW ASG = vet { Lies ceo | _ — + pines Pad =U — 7 | > Peoducbica VeDlenp = A500. + 6000-16002 3s¢6_unil: = > Presb ell pouty = 1500 = 16.666 wail é 75 ish = nC x 9800) FMC = 80th _ woe = urn + sccec = 22sot_+ 1500 > oes" = 4 s6G = 35602 33006 ot we | ets wort Lo x ule lll > cotta £ x $500 + 41 250. WML + ENC te toile 412502 VNC + 2so0 ©? VHC 16356 = Coons 19750 Comins se = a St = a aa0e - by OSM 2 9,SE WOU = 1S KO Ss (sao tacece) - (sco 7506) = w AF = Les URE) = (Cees + UR) SA Stey ASK xA2ece_- B,DxI2ece —$3sco = _.Q)_pel: sex @ = Vu xQ = FC —_ fees FewUSic ose a = Vw VC + Va _ {PRO LEM. 34 [sas Vane = aoc = 35 |__ager = (coos 2u8d)" VM Cho = ee a ¢ 5 32-82 4,2 ssicoe_+_frecce x 3ecc0! ccGrilun + S000 = 4,25, 5 = eeee | i z 4 | toe. con. guy + Renee u sect | = 54320 (ebrihn = NRE = pot F eral => ae Sees Ss 9,96 x taoce, = 81 26 - oe | ee | | se coe | me Abedin Mel tSiles ee see 0200 Beige “Ls weet a We 6G =Gnos> Cad) sogte 26440 _ sau ‘Alon Men VC. 366 1G _ g1ze | |: Cooke Hesse 25200 SO 66.2% [= uRo 2 3650. 3640 | = Nan = Hen FC _ __ _ reece I 0 Pe css Seema re. “y re ve 1 @ ors we ~ T's acss6 - 29550 = 960 . bo ars (ices + UR) = Cocos ute + (uu eto bruce) = (isi ree +2650) = _atog 4 22666 > 14809 wails Az = S490 = ore dDasody 4ntes ile oxcenl Ped Me Feet Foie __Hesealel : wd | 30x wey me Aarg hg #2231 a0: twcTE: Paccbuclicn [Link] the Sells Mix io_snil: se deg te —@_.Some Product Mix £ oben dviding BER als |. Salhs 200.000. cali, mix ZS mig _ Euips ete Tate ace este ay ; snares Meee #60 $22) sso: ses. marmenst eT [vale ance rien SE 2TLI66. das. Weak) (sup =\42 138) x_12599 s4c30<_ — ernie 2.462193. am’: |News 61scO = _ 64360 962.75 9900 +4G0C0 107 SCO oct = 4OGeG 2 0, 3924 {or sco sot. aoys12l = 263, (oq Renna Sf 0 | —| Ms (nce era nals elierelequa emase | SAN OBIS s g35is, 94225 267, 5 - 4,38 S335, SF227_x_0,6279_ bo BER = $8593 35 x 3aGE = 1% 7s00KH, a ne" (ucnool) 29231597225 x 0,322 = a4 922,22 La BEPY® 2 34927, 22 IC = 6250 ECGS “w @ ave Poise age! = 107500 = 95 315, 97325 = “eth “a3 ais) IRIS cong iss ing 18,22 chee th st, = Clos) Feheias he | So aesos SoC = 54 Susu, 5 = BUY = SCY = [Link] cH» SHOOK = [BC yY > Y= asaby ©_nel v= (scov- soy -[Link] (4 = s6%)_e9 | wer toto + (ze y = [Link]) x 10% | 1) 00 Os ISU = ase COC _ \ | ex isuy = age coe ey Y= 67S A any |@_ avs (sen = 20) xsccowls xs% = 2506 = 8000. soos Pedi soveses wth scoxpsign ths albuclt pn 5)..260* Company). +. sence ae - 64 |____ BE P¥ (eet, cheiee). Elgebys) = 2" = 6c0O = 400 EA = 33,33 % 32.324), Cook. Haagic - ee Mpls glee Leap tenets p/flahl 2 denge tf 5119, 642 490. a SPE SCG EX 200 (pass) = 100.006. VC = SEO = 26000, p/ Plight * oy? _ | [ome sas ap ceo 4 292000 (tad sine #ihglsnenlel) a9 2 1a¢) | 104 cou = 12486 t | 2 * enone | | iF pisengpe 200 | i ves light = (93a coo + tecuae) =124s0 i 300 { | a _@ | We Rvs Q = VGAQ = FC = sco.w so flis 200 pss = 26000.< 20 = 133121006 5-7 COO. = i ES be
, Hon Say shovtdsadtad Souea Nhe farce | F — _ PROBLEM 39. D..-Op-astih =, Sls Riv.= VC = FC 7 FCS S8CCE = O66 = 19.0099. FCs 28000, aw Ms Silos Riv = VO = 8060.7 Woce 4.00 y, OB ee i asc Bey ~ oF D0, 25. Sellr Rv. Rr = 240, aes fs 240 0 = 6 + 190. WO - Ws 240006 = 60.006 = 66.000 5 126 66, we ¢ @_m = Selo Rov = VE => VCs Woes = wot VO = 130.0, ECs 166 C6 # o189S > FCS 30.600 y —— RO0G2. = g157 Vio coe mre Oy. = 2uoouc + i2cece ~ 360.660'y —| We Seller Rev = yo = Fl ©) Fe = 3 coe = RCO = 16000 (> FCs .0U6 eee ones ne eS ~ ms No OCe = 6,64 sls & 360 aD sea golltiomee VQ + sone | =a 360000 7H keels sd | fos Hl Beet = WAR EECO KIO —¥5LE aoe 45 KC Sth 2 4S 1 £6006 K IG = 4S 8 2.66,64 2. a —— SSA xeCCOY NO ( Tne Bites = 904 > Read Bites = 30% wece X RUA 4 boo xFO% = 920 ([Link]).x 36% 4226 436) x 904 = FO x SPF ANS S06 x 720... 324.006) ae @_ vee". AS SP Q = VOhn AQ = FO [Link]. = 220% Q 390.40. > ANS 506 22 a4 3 S002 330.Q | PRORLER 42. [ats atsxscco 4 Norn zs = S520 = WasecO = ss20ce = 4sa40go - ow sae. oe SAS. y—— ~ — — nl 1$0-16f 256. pani 43 — _ pees eee ao asec hares scl at secohes: 1 decision inte icetansed [dom (_lo GS yf inunsared , sinus _F.C_ak dishaibuled | 2 E monimize. _pa sby-predcing ote 7 eo aan eh ee aarrre 3G 6K, SS ee ace |_.3e + AOA STOO + Wextete, pac x mb = 1s NSA QE = SX BOC =f SUC y. Probert 43 _ - Top _ Ast Cool Miragin_p/ Oth, (2-2) : 3¢/olh (seus) 29s¢/oLh | { vt 2Ly 4th Ron = 4 HD ie vnil_sefli pli ens _p/ wi = — _ te ha cnke pn teal tow te bie Ae “lbar ol pth!) doesn’t meter fis cheaper plum, thoy — — bn he he fos fig le —______ _—_ +— Producer ih ddl | Tor Ewa OCGA A= GOCC Pbb = _ | DB sedeh nd pins tsar ate Mi thes —— acetal ent ht be palm uns LOU abi, fas | anil coal. songia_pLDlh_4_2,5¢., sad is Dowel Men th ett ne sel be ts in ting rer face (a0)__tha Pe S000 poor a hae gpalnly el fol pa % app -tcil_s Saal ted a de = 4se oo _ | ie a pa en om | PROBLEN 44 ———henls ingere 50.4360 x( Got + scene x402.4301) po : a —_|_.nep™ . 2862 x 250 Soest a = 2286 866 1.262 eds creck te REP 2c@O + BUY xIeOOD 2 SO Vhys BxISCCE 36,641. VSCRE + Foy, x NCR Sth: Gsales) - Rep” + sox366 = N02 2 Gey Bep* e220 8x 3602 269 _= 8x 366.48 | COGN + VME =" 5 x450,pes_x 30> MOLTO [ti0A 60%) = 1266.00 | - _ 31560 422% SCO SEO XAG. A NOUS =, AS0GGE 52.5566 at bey spin antce 43.04 4 ee Sr ie 7,dacnoose in. scles > NA FIN SAF, U4 % ee! e4cee (144,44 7.) * 69.606 ‘sells 4AX 360 060.2396 oce ve . ANH 252 coe 2 299 206 Live €06 — | | STs £24 100 + (21b2ce) = a Solis _ a - __(eszcce ~ eet) se SHOE NCL SSA HNL 2 ACRE — =I bet rank _ - #8 #2 L ate fogouy = 10. vicee. ths 40066. th. {fo = Ate BOO cu Pcucion Lvs) tons acer C i — Soy. ey —— ——|Hh_Moded °. Seco Hb. 180044 = eC Ws A800 4614 = a5, 4506 = 2G x 4500+ 1OODA SOX = ICQC x MEL = SCOE AAS = NOG ASE = Pee | eeee aoc eee —— — anit ne | fe scenal fete el fad tes cent at! lambs q the prodid )cosl_p/ Mh 4 atu Mahia = 9200. 9h ieee fully puodscad) ich hese onl cork m Fro _plith. 4. sl 6,5 eupthily [=f nn hnes code ely be dle ly feds A# 8 Cine Czy pec | aa ta tah a igi pth ote Severe Meo he col pl th qugeed en vt DS Si de the nies fe sinw gener fi, Arad Sic de Shes mes nines ee geal higher preity. aa [ : | @_.se= ascot th ead £ ~ Yo, = 8000 — _ : A m/uk 2 atsoG row > 99s (Roo #2) 7 al | 20c0 _—_ arg Hi Hl soe_the codec fle dy waal fe Nah - L aay the te sn mad exe geainy Age ast |B, het = aa 1 1i8)_a2 sco = scp =49s00-—> pte sie sate se, > (PROBLEM _& ~ — _ -Plbvoat_Gals Dhsaeciog = 1000 0 pone ence ea Eeeennne nnn eens eee — gl Bs Odeoneing = 120-000,* 00.060, 100 2ent, = aNcenbe tat se Faby yg BMP le Olsneg [DRY Raeres Olin, Ne ange al pene 2. Ou ills ope 1e peas 0c00 4.2 i Pe 70, 2 92e PLL wd VC cndenged New DH with 13€ dani. Ribvont Gels, = Acued Gls + Odsoecig Gi + 2 (39-36) 410 0Con_ + 30k xIGCCO. = _NO.0CC.£ eet eee vow S1€ sled f 96 bone dae choge) — ee es enews pe PROBLEM 49, BE. 2 swe yor. SP Vy, 89-354) 78 SF 7 | A adnage P= M64 AS _L bo lage VG 2 GOL A 865,S b COM SBE,IS 2 354,25 € PAR 244 467 wIN CIE = 5634 anil — IP xR296 2 com KAY S443 usls_y ~ 2 - 14a hoid = 4OX% 4.5 t 66 Sth Juaid oe (924 236) x 2,8 th = 4%cCO > xRauy + xR276 seb Peodushion |e R276 PX RAM 2 NR KEEL, basi oils LAVMS £6042 1.296 anil _ AR =z SSSI K 35S 2 S352509 15.205. 314 = 2694983 Gen 9s7 = a4 | a 00 «et = BY 2 1666 webs SOO. RUC = an cee = 23.006 Ml} - 4, sapeto ass 301.5) 4 ro6e(sss- 296,19) = tem Ge Sanaa I @_o +200 _ Chin = 533% ss axce€ Lol wt*needed = } i = | 2 m/in_d Mew paoducl_s s20G = $38 = 667 = 190, > cont #2 [ a as 35 - KROL ——Akns P. xR276 2 pooch 1o.0c0. 200. ‘se = 5333 43333 | Hh needed 25.066 Hh rece x35 22000. Nh ___eco0= 20+ \[Link] 48.000 sh, [Min NOY 995 = STAY. ASA 30,87 woo7, = iocce Lays 25,5) + 2cce (ee =sa8) 4+ 233 (G55 -386,75) = seco 2 | | 2 hs9 63 4 | PROBLEN SO. - ® — Pbrwoat_tosl_= Achn) Gosh + [Link] + frond email fo wwe 1 PROS (Ghee s ieee Beal Raia PS BMG ge + ims avec (Greer): 84 | = 4x = 1680 _|PROBLEN. SQ | wepfaveinenl cost = 150 c60.. a fp = [Reed to Tig oa + onc 1 yn falls ol te Angin fc —_|R.. Siow 41a 5c0_©@)_ase coo, th rote cea oh ed Dis tsedey ae d — AAOt = 46.005 —|____. thal 4 “aad le posted 460 soils x 3Q_> 14790 oe opel be bel bed tsb -ssel_so__ -sAl esing 0 = 290 ¥ 6 = 1bsoe ot Bs _— ee eee eee al Rs 450 st_s aasot "opp wl, = gosoe = Real Calg = 1602 > on sad debug hee the unils we oced = [ola Rolevant cals db 5 4b O60 $44 996 4+ 413450 ¢ 3220 + (160) | __ 4 PROB LEN S3 [email protected]. Apail Hy ute = 4) Sabss_Bubgel_ eee ee eee cee ‘salbs [wniks) 84, 86 54 274 sobs ( popf BOIL AEAM —_nosSKarion ress oo VAT (232). Passer stasyit nunc 794.3 1390188 ‘Solis + VAT eae 423 6K 22 24 SSS, 20, 3 33807 38 | 9) Bulgled it wld Sheu level z uo | - | E Sale 4 ___ 46 34 a4. | Le hecus CY & @ Pye dl A pundaeses . = tosunghin (Sd PE) ac — a fe — ae — peel ~ Paaboses (a 8s. 6S. ' Raawheses (9. age 2 WITS stats = 367: airs abs | aT (237) cs Is 8 a3 3s. ais as Pach VAT 286, 404,35 304,98 693,98 We KE hen _ta sp Sn te ba a a | t i | | __|4) Heaths Coo Badge Apt - Ha ——|+DM_usege __________ssausesgagf__Soxys¢20e10 ___soxvst sei. Has + Cols. = age | Con dan = 46 OF 5 180, 6824 4 255 coat (© A) Monthy Cosh Bidet Saas BEES ee | VAT Ge shle) |= foh_ Bobante 21830. foe sesh Budget ve ase Soltis + VAT. faa f cs ell grt sa meh an 2 ine gen fio febmany salu Ch r > Aga vat = SM Hoy VAT = og val -affa wAT 0p cash, 19%6,75, 4990 | wasilve cosh blante = /624)8 14245 | - Doce = Moco ote IE (= Tom 4 4740. 414, Gi, 25 422i, S a ies fi ll | ra saspsiaa0 Gh) __ ao e KGOB 1, aeuj2s | 09} «ch flats ASO 92 dat | pcan a = moce ——_areane JZ Total 43.90 aB6O ANS 6, 25 sr, SF _2) _ | | d_ PEL (ad 2 Salis R _ ce. sells Bedagt — |. coos 45 sub) 56 > 86, 6524 x 294 sed ents = Grnss feof 10499, 64 coer madigh = Conatial) aS tenet x —=Per Ss, S4. ° Budoded Bdlanio shart une Sctb oo _ ASSETS. eee - =.unco| - - i Leveled. —— — 42006. 1 vbuldings Sou OL Ls equipmat axecce > 1icee + rece —————-—-acemnullaled dap M5324. 664 ean =r pw aye 4 86 - 16442,03_ > 94 BA Coole = Shx180, 6825 | a diben's Crataivalafes) S1190,3 =? cash_baroco (nscnipls seo) wah _ 360,25 |___ = Tele) Assets a 342 959, 64. = iL — EQuiry G19 6546 > W2959,64- IrE2e5,05 | | adi Gauily bees 4 Wan PRL (UABLIMIES eo - _ ee ——_|caediders —— | payehbis..ngptier — eae sean, ee Yeo Lalsleoding) a | -inleastte be paid 2 Fil stabilllien — oe estes | PROBLEM 54. _ ——| 4 — — | Sto de 4 Pek | __-sihs <(unilhed vi) = sco.cc0 s toe coe + Sh OG + Aorocoe s4cook, | 6 laren ae A's seh € wilhed vat ore: io -P811e cate aber shen teaasodlion hopptatt ond ool hens} uns poid | aes ( aie | tn Badgeled eile Shab | lls pia) 2 EY coe oe _. Raweivalales = 1610 o6e 805.060 Ly | onde) = sone Bae = Sie a 6s (yeh) = sone hso = SOK — (2 Seles (WHO) 2 swoe | sore = esse ee eee 42 Qudea+ Seen ths egy tha Iod_Quacteu ib’ _ Seard tl} sl qvlen 4 fest ball f aed quale S ‘ aod ball of tle shh quae te pay 10 3.0 ho ——|t ovate ffi —— | inning 1s 0c0 Ieee. Toe Ra Dols ——|_—-pesthee_ash tidonce = 55.0 ee 152 ech > Tab oa — — = =z, | arb [= ses eb Ends tes onch nono en sh below . 7 — Mon inlenes __ Se on) eee ns Oe | ean vee seated a fincoutd) sexeshront — a (004 rated stvam. A241) Peeareeraieete naa pe raat eas _ (Leastow| sl @ 2d © ad @ ho. stem) | ane ae = | —seioarate = $3660 = ee { sdb be \ to ooo 464 anna 0. ‘ | Salle Padgel [soll (cls) ” 40 16: fos Cs 36.420 + b600, 20 HAD 1800 SC vat 33 ery _ 1615, “ 10,2 ‘sales vat sees 2 1h 365.92 1es24 | DM Reechese. Buf see te 70c_netd_sinte ay ere 4 LDH. (nil) - au 4c sDMCe), eae lace. 1890 — ni lose) 78818002 su 4349 7 |Suadheses_+ VAT scot = 2 re 23048 eh sg wie ners, 316 (A Noaidhle Coy Gols 1336 52 LEAL: (ort 1 > (OH fie - | I #66 [Wore when aude Gosumplien of Row Seb, vat iso’! induced |AOTE = os we ae « oy ha Gay Hen eden’ ono abot FAC Poe. (con seve dea't| pA_depeoriation ose: 3921,2 BE: s0g poet. faxed cord cen 824 - wig} 7 ftom bs —_—__fhast an Be wal 7 : Sat Rady Gates). fon 100, 5 a a Af, Same eae 2) watauga sends saiable coe cos\s ai 7 f “as En | VAT untested) ing 458 se NE eas Peon NR eee re hs al (ellecheapeaied 4,5 erenbhs Manin saan eeie—tod half cereale — iN al -daccenbere. . _ ow — -—— — + _ ecm oT pid in-tosh cenes thal ds paid shin the. (Mee aaa il sep luo depen ansa’ pickin ee — [1 Fnsocel dg a A jSeees_4. Pe ee oan ssh 9648021 Ea to cash ef. ‘yes 3 sso Stoo 9: 4 ice _tonh = 440) 12) Uys. ds - JT 4 -toshal_end__. veg. teh Nlente we om (ast 438) 122.532. 62}. 408 ace Bean aaiembyaseereel eee es 2. £ Le arcltiis sooner) | aes eee AW GSO 9 252 sso = A500 2340. et a0. = Ssh eee |e sissy 9 Ss eet Cad maT! M99601,6 > 2r95967,>4 3695 3 s4_ 2 G@Exar @ __|PRGBLEK So - - — =. sh Bebaoce =0 teas 5,5 [vie cabs ay ota Seer Ars xcraentes SY, x6232 656 ore Ref 3 Mee sag XeRdE FHL 9g HERD buy nea By 308 1“ 2) Finaacic J. _£ _ My I) Sates. Find’ ne ~ coh ws6 sce 1300 poh = = = fae fe fail thn ast : ee Vide) a _ n se tte 9. 192, 05. —— 1932,08 ——}2 Uses 4 ee ss oegeh och. balance a was 4 | Deon ilenose = tates se | | ronnie nestned: ante Seal a nT ys e8 | sh bdbeot — Ne sxtee.-(avesiem) $1936 wd. td 4 te tat | — 2 _Uses_e_ fied, ae Lcd, tes _ Ancce. em eh bea _—# tT Roan sclera seat, £60. 7 Deco. san)_fayo tate. a st fran. ihenest G—-—— SF Jeon. einbaesencih - gz ame ae RRA tel a Veco 43.800 (wore, ae Now Dee tT edkloeding Leon SEE, = LOK? EEE [Link], — as st alia fon ss 50. spe sehep = 22959, 5 WO. 2566, 4 55000 4 S250 = $[Link] = op iew ropa fevpak iow seni hy tore Amoth Ac pay et wee” ies eeoriee too. 416c0 + Cnc = 4) = 4 ROOAR EMSOXD 2 61 ere Inv Seale Depisien in Sed om toe te | Psa cal dlbagh sp dena. | WOE: we cennel_< ost te ted bl 4 Older the sams os cols io Ad h wll a. Gs sWacel eae eae a LABILINE S ee _ aoe _ rh _ HOG. iota ise_cioady ric, tocet) i Team 22 89,2 58256 = 20352, 05. _otc_pay able Con puch. — 52560. | - | cand heres Coca 2 sel cost) BOS =r 1G CO. GHEE + 2456 | cnsdibeas (rea lena) eee neIRNEE= 915900003 9) aly mats 2x _ - when | aa __ hproaien sa oe —D Feacuiel Boat a | |) senus ls — ee .-0p cash 30006. | pesibive cet ellaowa 12.060 — | td a) Use 4 fads Renee 36 oe © 1S. ee TQ. CG > N2000 un _X 60 L 60 6 20% 40. 60s — 200. th = | S39 xasecaty itn deat 4 Deana nel orn RD nce A 2 | I | | 8956 ‘soa: oct) _aavenves be ORL Doors ol whaotnensacion happened cee! rel_whae it | es paid thas os ne send fence ioesbarl im Taocnber set howe fincosicl amy in Decobee — @_ Banca shook (bel 4! 2) a : LASSETS —— — NTS see guns ac 470.600 xu, ——_-meach, seen _— peo setts ¥4OE | cash woe | | Paul ents 3 racouid imeshenead acco. LQuily | pao fooon pared UB ILINES ieee ree eee aoe ‘ee auc pyc Copfess) re6.0ce, Ag tT Le sl Rodeo oud der) to ce > aco coo. = 4e.c06.. (os dees irauce ep) Toon ciadileas ROGGE Fab. 4 eH i : : - vo pg, BE. done ede. e come ean fui fle em SA., loess 0. dover 4 cooes ty soleaest __| tere Assls dt bee le be aqud le 6 tUcbillies seta nem daly uilh lens x20.0),— tenable adeeb _|PROBLEH SI | 0) Ae. Dep = Mose + 2S coe 2 4 Plan = Dividandls_+_Wvel Prof 3. SISO = C4 306.600 = tS Oy, — | 0) tee. Receivable, Lee Ry y 1) Ss, ~ Cl Mee Rag? 7 54306 060 + Ysc0 cco = 300.600 Ace Rayo -_ eBay 19) cn Site = atace = 2) er ee pees | pj 604 x tase + 46 ZA 80.c00. S100. aoialociasoced wrazalaciassat) = «Payal sso: TOLx sored + IO x IGA Soma 220450 —_——+ 65g IOU X NG Obs 28.000 : = a Aavealeries 2 FOLK IGE AYS 600. 592.050. Pe Opes Bales 2 Dany t ain Babes = Dine so Radhases. ro £2 13006 x NOE. 50.000 Ly ¢ (@Bdedles Pee — . — Meee alee. = 220.6CO_£ 12ecC.XNGL2 S80. COL. a peeins sles top x (tattoun2 toe) = 1840 ceo € for « Moco. + 432.006 | —fe-cuazen sales Faye, oe aonnnen _ -fee_poevious puree - BOCe/, = 140 066 Jetuatzal_pussh, Y= Ab OE = — ——|--all)-& adn .exptoses BCOKG HOCK = 16OCCOK = D. Gh Zanes ABB2000.< y oe PROBLEAS 6.2, — Othe esl Bis. Ascel sont At Réel isonet Tan sal | ——|the cebu _penforite ane, thar is_oveinpenlart Limilabica. lo. censitar_the_bude| eee elas pep ie pt Ahram dat lle sd . > : ——--@2: Ee eats eee = (a9000 = nocee) + ( vo soc = 66000) = =1t on She Aad lane dg §P__= {100 x 10R_ = 110. Coe _ omen \OC.K.SS_> OS ee aspen Buda 2 66006 = eas eA} hans Veo | ee By p28. nr x =the iia cr Tia 8h tad a ——— = (oo = 1200) x SS = = $500 4 a tncna = Fx Gh “Ado = hl Wine of Buy ny a By ae wk =A 120 incl Voaiene»(Budy tele - Ad ole x (Nt dle (yo/+ 38,5) x USO. = 92S (Rida Q te Ad Mama rch @) x Badg Role (nh Véluma ». ud, Usice Rho =Ad @) x By, Ble =\4400_x to, = 4400 x_M30) x 40_* 2000 fe 206 N00, i a Ta ge Saat Al ha aly — ea Usoge Roko. . —_ Va = Abd: iicox shxico = sao = 20m eee hol e280, __PRoBLEN. 63 —o Variable Standard wtelpliak saab a sats sxiks 392, dy Guia — Abe) Baie) a AE (1e-- 17) y 3200 = ~2200. = ty tae Ll Qt wail = ab) x ody 2 (ned “Veh. Bid _ussip aio. = Ad @)e Bid P SL = Ad @)4 Bde C = — — = (asa x Ounils = 3200) x 16> 4 Ta) tabca Bale Voaieeko = Bud fale = Al Ble) x Ack Hes (aus 23,6) x 2300 = 920 => favorelo| _ sig - Al Q) Buy Rake y Laren ¢ffceny Ven = (ay Otc vt al = Ad BA. _ ata apa ai ) x Bdge __ 2 fae = ascd.) x ay = -9o06 we bove te aly by 4 cls paoducad - AoE ¢ slondord_cosk alle te wail othe ay dod PSR, si, Bi PROBLEM 64 — a AOU xa, Tx CPSC _ SCO KAS xOKe 3600 __atee, ——- age —e- Q CE X2,SX OLS EVEL, (TOE 2S K O05 4356, =230_| 2rece 2650 21M =-1350|

You might also like