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 prefs8) 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,
cabsPar
& 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,
2425953) 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
seca6300.0. . 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 ColsLH 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
TSRadielin 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 = (CGSoe
»
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
stiSG0.000 = 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
—ii) 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, = aa)
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 aeot 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 vee2)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 soeC4 (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 ufPROBLEM 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, eeFe
= = 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) 2E 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 4,2ssicoe_+_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,
aesfs 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) =
aSolis
_ 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 pePROBLEM 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) | __
4PROB 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 wAT0p 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 es2. £ 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 eeorieetoo. 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.
eeTQ. 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 = Dineso 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|