ࡱ> PGHIJKLMNORis| ~ x %` Ibjbj"x"x ]|@@djk&0000xdddt8x-| .;r1D$h!Φe[2;eeΦ00Ze0J e*xUzZ`Z  & Ad>tXT [KH-X 5  `Z `Zu^_buuuΦΦAjuuu-eeeexx$dĶ`9xx`9xxx000000 Solutions for Homework ** Managerial Accounting 507 ** Winter 2009 CHAPTER 1 1-1 Management accounting measures, analyzes and reports financial and nonfinancial information that helps managers make decisions to fulfill the goals of an organization. It focuses on internal reporting and is not restricted by generally accepted accounting principles (GAAP). Financial accounting focuses on reporting to external parties such as investors, government agencies, and banks. It measures and records business transactions and provides financial statements that are based on generally accepted accounting principles (GAAP). Other differences include (1) management accounting emphasizes the future (not the past), and (2) management accounting influences the behavior of managers and other employees (rather than primarily reporting economic events). 1-2 Financial accounting is constrained by generally accepted accounting principles. Management accounting is not restricted to these principles. The result is that: management accounting allows managers to charge interest on owners capital to help judge a divisions performance, even though such a charge is not allowed under GAAP, management accounting can include assets or liabilities (such as brand names developed internally) not recognized under GAAP, and management accounting can use asset or liability measurement rules (such as present values or resale prices) not permitted under GAAP. 1-5 Supply chain describes the flow of goods, services, and information from the initial sources of materials and services to the delivery of products to consumers, regardless of whether those activities occur in the same organization or in other organizations. Cost management is most effective when it integrates and coordinates activities across all companies in the supply chain as well as across each business function in an individual companys value chain. Attempts are made to restructure all cost areas to be more cost-effective. 1-14 The Institute of Management Accountants (IMA) sets standards of ethical conduct for management accountants in the following areas: Competence Confidentiality Integrity Credibility 1-29 (3040 min.) Professional ethics and end-of-year actions. 1. The possible motivations for the snack foods division wanting to take end-of-year actions include: (a) Management incentives. Gourmet Foods may have a division bonus scheme based on one-year reported division earnings. Efforts to front-end revenue into the current year or transfer costs into the next year can increase this bonus. (b) Promotion opportunities and job security. Top management of Gourmet Foods likely will view those division managers that deliver high reported earnings growth rates as being the best prospects for promotion. Division managers who deliver unwelcome surprises may be viewed as less capable. (c) Retain division autonomy. If top management of Gourmet Foods adopts a management by exception approach, divisions that report sharp reductions in their earnings growth rates may attract a sizable increase in top management supervision. 2. The Standards of Ethical Conduct . . . require management accountants to Perform professional duties in accordance with relevant laws, regulations, and technical standards. Refrain from engaging in any conduct that would prejudice carrying out duties ethically. Communicate information fairly and objectively. Several of the end-of-year actions clearly are in conflict with these requirements and should be viewed as unacceptable by Taylor. (b) The fiscal year-end should be closed on midnight of December 31. Extending the close falsely reports next years sales as this years sales. (c) Altering shipping dates is falsification of the accounting reports. (f) Advertisements run in December should be charged to the current year. The advertising agency is facilitating falsification of the accounting records. The other end-of-year actions occur in many organizations and fall into the gray to acceptable area. However, much depends on the circumstances surrounding each one, such as the following: (a) If the independent contractor does not do maintenance work in December, there is no transaction regarding maintenance to record. The responsibility for ensuring that packaging equipment is well maintained is that of the plant manager. The division controller probably can do little more than observe the absence of a December maintenance charge. (d) In many organizations, sales are heavily concentrated in the final weeks of the fiscal year-end. If the double bonus is approved by the division marketing manager, the division controller can do little more than observe the extra bonus paid in December. (e) If TV spots are reduced in December, the advertising cost in December will be reduced. There is no record falsification here. Much depends on the means of persuading carriers to accept the merchandise. For example, if an under-the-table payment is involved, or if carriers are pressured to accept merchandise, it is clearly unethical. If, however, the carrier receives no extra consideration and willingly agrees to accept the assignment because it sees potential sales opportunities in December, the transaction appears ethical. Each of the (a), (d), (e), and (g) end-of-year actions may well disadvantage Gourmet Foods in the long run. For example, lack of routine maintenance may lead to subsequent equipment failure. The divisional controller is well advised to raise such issues in meetings with the division president. However, if Gourmet Foods has a rigid set of line/staff distinctions, the division president is the one who bears primary responsibility for justifying division actions to senior corporate officers. 3. If Taylor believes that Ryan wants her to engage in unethical behavior, she should first directly raise her concerns with Ryan. If Ryan is unwilling to change his request, Taylor should discuss her concerns with the Corporate Controller of Gourmet Foods. She could also initiate a confidential discussion with an IMA Ethics Counselor, other impartial adviser, or her own attorney. Taylor also may well ask for a transfer from the snack foods division if she perceives Ryan is unwilling to listen to pressure brought by the Corporate Controller, CFO, or even President of Gourmet Foods. In the extreme, she may want to resign if the corporate culture of Gourmet Foods is to reward division managers who take end-of-year actions that Taylor views as unethical and possibly illegal. It was precisely actions along the lines of (b), (c), and (f) that caused Betty Vinson, an accountant at WorldCom to be indicted for falsifying WorldComs books and misleading investors. CHAPTER 2 Factors affecting the classification of a cost as direct or indirect include the materiality of the cost in question, available information-gathering technology, design of operations Manufacturing companies typically have one or more of the following three types of inventory: Direct materials inventory. Direct materials in stock and awaiting use in the manufacturing process. Work-in-process inventory. Goods partially worked on but not yet completed. Also called work in progress. Finished goods inventory. Goods completed but not yet sold. 2-22 (1520 min.) Variable costs and fixed costs. 1. Variable cost per ton of beach sand mined Subcontractor $ 80 per ton Government tax 50 per ton Total $130 per ton Fixed costs per month 0 to 100 tons of capacity per day = $150,000 101 to 200 tons of capacity per day = $300,000 201 to 300 tons of capacity per day = $450,000 2.  EMBED Word.Picture.8  The concept of relevant range is potentially relevant for both graphs. However, the question does not place restrictions on the unit variable costs. The relevant range for the total fixed costs is from 0 to 100 tons; 101 to 200 tons; 201 to 300 tons, and so on. Within these ranges, the total fixed costs do not change in total. 3. Tons Mined per DayTons Mined per MonthFixed Unit Cost per TonVariable Unit Cost per TonTotal Unit Cost per Ton(1)(2) = (1) 25(3) = FC (2)(4)(5) = (3) + (4)(a) 1804,500$300,000 4,500 = $66.67$130$196.67(b) 2205,500$450,000 5,500 = $81.82$130$211.82 The unit cost for 220 tons mined per day is $211.82, while for 180 tons it is only $196.67. This difference is caused by the fixed cost increment from 101 to 200 tons being spread over an increment of 80 tons, while the fixed cost increment from 201 to 300 tons is spread over an increment of only 20 tons. 2-23 (20 min.) Variable costs, fixed costs, relevant range. 1. Since the production capacity is 4,000 jaw breakers per month, the current annual relevant range of output is 0 to 4,000 jaw breakers 12 months = 0 to 48,000 jaw breakers. 2. Current annual fixed manufacturing costs within the relevant range are $1,000 12 = $12,000 for rent and other overhead costs, plus $6,000 10 = $600 for depreciation, totaling $12,600. The variable costs, the materials, are 10 cents per jaw breaker, or $3,600 ($0.10 per jaw breaker 3,000 jaw breakers per month 12 months) for the year. 3. If demand changes from 3,000 to 6,000 jaw breakers per month, or from 3,000 12 = 36,000 to 6,000 12 = 72,000 jaw breakers per year, Yumball will need a second machine. Assuming Yumball buys a second machine identical to the first machine, it will increase capacity from 4,000 jaw breakers per month to 8,000. The annual relevant range will be between 4,000 12 = 48,000 and 8,000 12 = 96,000 jaw breakers. Assume the second machine costs $6,000 and is depreciated using straight-line depreciation over 10 years and zero residual value, just like the first machine. This will add $600 of depreciation per year. Fixed costs for next year will increase to $13,200, $12,600 from the current year + $600 (because rent and other fixed overhead costs will remain the same at $12,000). That is, total fixed costs for next year equal $600 (depreciation on first machine) + $600 (depreciation on second machine) + $12,000 (rent and other fixed overhead costs). The variable cost per jaw breaker next year will be 90% $0.10 = $0.09. Total variable costs equal $0.09 per jaw breaker 72,000 jaw breakers = $6,480. 2-29 (20 min.) Flow of Inventoriable Costs. (All numbers below are in millions). 1. Direct materials inventory 8/1/2008 $ 90 Direct materials purchased 360 Direct materials available for production 450 Direct materials used 375 Direct materials inventory 8/31/2008 $ 75 2. Total manufacturing overhead costs $ 480 Subtract: Variable manufacturing overhead costs (250) Fixed manufacturing overhead costs for August $ 230 3. Total manufacturing costs $ 1,600 Subtract: Direct materials used (from requirement 1) (375) Total manufacturing overhead costs (480) Direct manufacturing labor costs for August $ 745 4. Work-in-process inventory 8/1/2008 $ 200 Total manufacturing costs 1,600 Work-in-process available for production 1,800 Subtract: Cost of goods manufactured (moved into FG) (1,650) Work-in-process inventory 8/31/2008 $ 150 5. Finished goods inventory 8/1/2008 $ 125 Cost of goods manufactured (moved from WIP) 1,650 Finished goods available for sale in August $ 1,775 6. Finished goods available for sale in August (from requirement 5) $ 1,775 Subtract: Cost of goods sold (1,700) Finished goods inventory 8/31/2008 $ 75 2-30 (20 min.) Computing cost of goods purchased and cost of goods sold. (1) Marvin Department Store Schedule of Cost of Goods Purchased For the Year Ended December 31, 2008 (in thousands) Purchases $155,000 Add transportation-in 7,000 162,000 Deduct: Purchase return and allowances $4,000 Purchase discounts 6,000 10,000 Cost of goods purchased $152,000 (2) Marvin Department Store Schedule of Cost of Goods Sold For the Year Ended December 31, 2008 (in thousands) Beginning merchandise inventory 1/1/2008 $ 27,000 Cost of goods purchased (above) 152,000 Cost of goods available for sale 179,000 Ending merchandise inventory 12/31/2008 34,000 Cost of goods sold $145,000 2-37 (3040 min.) Fire loss, computing inventory costs. 1. Finished goods inventory, 2/26/2009 = $50,000 2. Work-in-process inventory, 2/26/2009 = $28,000 3. Direct materials inventory, 2/26/2009 = $62,000 This problem is not as easy as it first appears. These answers are obtained by working from the known figures to the unknowns in the schedule below. The basic relationships between categories of costs are: Prime costs (given) = $294,000 Direct materials used = $294,000 Direct manufacturing labor costs = $294,000 $180,000 = $114,000 Conversion costs = Direct manufacturing labor costs 0.6 $180,000 0.6 = $300,000 Indirect manuf. costs = $300,000 $180,000 = $120,000 (or 0.40 ( $300,000) Schedule of Computations Direct materials, 1/1/2009 $ 16,000 Direct materials purchased 160,000 Direct materials available for use 176,000 Direct materials, 2/26/2009 3 = 62,000 Direct materials used ($294,000 $180,000) 114,000 Direct manufacturing labor costs 180,000 Prime costs 294,000 Indirect manufacturing costs 120,000 Manufacturing costs incurred during the current period 414,000 Add work in process, 1/1/2009 34,000 Manufacturing costs to account for 448,000 Deduct work in process, 2/26/2009 2 = 28,000 Cost of goods manufactured 420,000 Add finished goods, 1/1/2009 30,000 Cost of goods available for sale (given) 450,000 Deduct finished goods, 2/26/2009 1 = 50,000 Cost of goods sold (80% of $500,000) $400,000 Some instructors may wish to place the key amounts in a Work in Process T-account. This problem can be used to introduce students to the flow of costs through the general ledger (amounts in thousands): Work in Process Finished GoodsCost of Goods SoldBI34BI30DM used114COGM 420------->420COGS 400---->400DL180OH120AvailableTo account for448for sale450EI28EI50 CHAPTER 3 3-8 An increase in the income tax rate does not affect the breakeven point. Operating income at the breakeven point is zero, and no income taxes are paid at this point. 3-16 (10 min.) CVP computations. VariableFixedTotalOperatingContributionContributionRevenuesCostsCostsCostsIncomeMarginMargin %a.$2,000$ 500$300$ 800$1,200$1,50075.0%b.2,0001,5003001,80020050025.0%c.1,0007003001,000030030.0%d.1,5009003001,20030060040.0% 3-17 (1015 min.) CVP computations. 1a. Sales ($30 per unit 200,000 units) $6,000,000 Variable costs ($25 per unit 200,000 units) 5,000,000 Contribution margin $1,000,000 1b. Contribution margin (from above) $1,000,000 Fixed costs 800,000 Operating income $ 200,000 2a. Sales (from above) $6,000,000 Variable costs ($16 per unit 200,000 units) 3,200,000 Contribution margin $2,800,000 2b. Contribution margin $2,800,000 Fixed costs 2,400,000 Operating income $ 400,000 Operating income is expected to increase by $200,000 if Ms. Schoenens proposal is accepted. The management would consider other factors before making the final decision. It is likely that product quality would improve as a result of using state of the art equipment. Due to increased automation, probably many workers will have to be laid off. Patels management will have to consider the impact of such an action on employee morale. In addition, the proposal increases the companys fixed costs dramatically. This will increase the companys operating leverage and risk. 3-23 (30 min.) CVP analysis, sensitivity analysis. 1. SP = $30.00 ( (1 0.30 margin to bookstore) = $30.00 ( 0.70 = $21.00 VCU = $ 4.00 variable production and marketing cost 3.15 variable author royalty cost (0.15 ( $21.00) $ 7.15 CMU = $21.00 $7.15 = $13.85 per copy FC = $ 500,000 fixed production and marketing cost 3,000,000 up-front payment to Washington $3,500,000 Solution Exhibit 3-23A shows the PV graph. Solution Exhibit 3-23A PV Graph for Media Publishers    2a.  EQ \a\al( Breakeven,number of units)  =  EMBED Equation.3  =  EMBED Equation.3  = 252,708 copies sold (rounded up) 2b. Target OI =  EMBED Equation.3  =  EMBED Equation.3  =  EMBED Equation.3  = 397,112 copies sold (rounded up) 3a. Decreasing the normal bookstore margin to 20% of the listed bookstore price of $30 has the following effects: SP = $30.00 ( (1 0.20) = $30.00 ( 0.80 = $24.00 VCU = $ 4.00 variable production and marketing cost + 3.60 variable author royalty cost (0.15 ( $24.00) $ 7.60 CMU = $24.00 $7.60 = $16.40 per copy  EQ \a\al( Breakeven,number of units)  =  EMBED Equation.3  =  EMBED Equation.3  = 213,415 copies sold (rounded up) The breakeven point decreases from 252,708 copies in requirement 2 to 213,415 copies. 3b. Increasing the listed bookstore price to $40 while keeping the bookstore margin at 30% has the following effects: SP = $40.00 ( (1 0.30) = $40.00 ( 0.70 = $28.00 VCU = $ 4.00 variable production and marketing cost + 4.20 variable author royalty cost (0.15 ( $28.00) $ 8.20 CMU= $28.00 $8.20 = $19.80 per copy  EMBED Equation.3  EQ \a\al( Breakeven,number of units) =  EMBED Equation.3  = 176,768 copies sold (rounded up) The breakeven point decreases from 252,708 copies in requirement 2 to 176,768 copies. 3c. The answers to requirements 3a and 3b decrease the breakeven point relative to that in requirement 2 because in each case fixed costs remain the same at $3,500,000 while the contribution margin per unit increases. 3-24 (10 min.) CVP analysis, margin of safety. 1. Breakeven point revenues =  EMBED Equation.3  Contribution margin percentage =  EMBED Equation.3 = 0.40 or 40% 2. Contribution margin percentage =  EMBED Equation.3  0.40 =  EMBED Equation.3  0.40 SP = SP $15 0.60 SP = $15 SP = $25 3. Breakeven sales in units = Revenues Selling price = $1,500,000 $25 = 60,000 units Margin of safety in units = sales in units Breakeven sales in units = 80,000 60,000 = 20,000 units Revenues, 80,000 units ( $25 $2,000,000 Breakeven revenues 1,500,000 Margin of safety $ 500,000 3-25 (25 min.) Operating leverage. 1a. Let Q denote the quantity of carpets sold Breakeven point under Option 1 $500Q ( $350Q = $5,000 $150Q = $5,000 Q = $5,000 ( $150 = 34 carpets (rounded up) 1b. Breakeven point under Option 2 $500Q ( $350Q ( (0.10 ( $500Q) = 0 100Q = 0 Q = 0 2. Operating income under Option 1 = $150Q ( $5,000 Operating income under Option 2 = $100Q Find Q such that $150Q ( $5,000 = $100Q $50Q = $5,000 Q = $5,000 ( $50 = 100 carpets Revenues = $500 100 carpets = $50,000 For Q = 100 carpets, operating income under both Option 1 and Option 2 = $10,000 For Q > 100, say, 101 carpets, Option 1 gives operating income = ($150 ( 101) ( $5,000 = $10,150 Option 2 gives operating income = $100 ( 101 = $10,100 So Color Rugs will prefer Option 1. For Q < 100, say, 99 carpets, Option 1 gives operating income = ($150 ( 99) ( $5,000 = $9,850 Option 2 gives operating income = $100 ( 99 = $9,900 So Color Rugs will prefer Option 2. 3. Degree of operating leverage =  EMBED Equation.3  Under Option 1, degree of operating leverage =  EMBED Equation.3 = 1.5 Under Option 2, degree of operating leverage =  EMBED Equation.3 = 1.0 4. The calculations in requirement 3 indicate that when sales are 100 units, a percentage change in sales and contribution margin will result in 1.5 times that percentage change in operating income for Option 1, but the same percentage change in operating income for Option 2. The degree of operating leverage at a given level of sales helps managers calculate the effect of fluctuations in sales on operating incomes. 3-35 (2025 min.) CVP analysis. 1. Selling price $16.00 Variable costs per unit: Purchase price $10.00 Shipping and handling 2.00 12.00 Contribution margin per unit (CMU) $ 4.00 Breakeven point in units =  EMBED Equation.3  =  EMBED Equation.3  = 150,000 units Margin of safety (units) = 200,000 150,000 = 50,000 units 2. Since Galaxy is operating above the breakeven point, any incremental contribution margin will increase operating income dollar for dollar. Increase in units sales = 10% 200,000 = 20,000 Incremental contribution margin = $4 20,000 = $80,000 Therefore, the increase in operating income will be equal to $80,000. Galaxys operating income in 2008 would be $200,000 + $80,000 = $280,000. 3. Selling price $16.00 Variable costs: Purchase price $10 130% $13.00 Shipping and handling 2.00 15.00 Contribution margin per unit $ 1.00 Target sales in units =  EMBED Equation.3  =  EMBED Equation.3  = 800,000 units Target sales in dollars = $16 800,000 = $12,800,000 3-47 (20 min.) Gross margin and contribution margin. 1. Ticket sales ($20  EMBED Equation.DSMT4  500 attendees) $10,000 Variable cost of dinner ($10a EMBED Equation.DSMT4 500 attendees) $5,000 Variable invitations and paperwork ($1b  EMBED Equation.DSMT4 500) 500 5,500 Contribution margin 4,500 Fixed cost of dinner 6,000 Fixed cost of invitations and paperwork 2,500 8,500 Operating profit (loss) $ (4,000) a $5,000/500 attendees = $10/attendee b $500/500 attendees = $1/attendee 2. Ticket sales ($20  EMBED Equation.DSMT4  1,000 attendees) $20,000 Variable cost of dinner ($10  EMBED Equation.DSMT4 1,000 attendees) $10,000 Variable invitations and paperwork ($1  EMBED Equation.DSMT4 1,000) 1,000 11,000 Contribution margin 9,000 Fixed cost of dinner 6,000 Fixed cost of invitations and paperwork 2,500 8,500 Operating profit (loss) $ 500 3-48 (30 min.) Ethics, CVP analysis. 1. Contribution margin percentage =  EMBED Equation.2  =  EMBED Equation.2  =  EMBED Equation.3  = 40% Breakeven revenues =  EMBED Equation.3  =  EMBED Equation.3 = $5,400,000 2. If variable costs are 52% of revenues, contribution margin percentage equals 48% (100% ( 52%) Breakeven revenues =  EMBED Equation.3  =  EMBED Equation.3  = $4,500,000 3. Revenues $5,000,000 Variable costs (0.52 ( $5,000,000) 2,600,000 Fixed costs 2,160,000 Operating income $ 240,000 4. Incorrect reporting of environmental costs with the goal of continuing operations is unethical. In assessing the situation, the specific Standards of Ethical Conduct for Management Accountants (described in Exhibit 1-7) that the management accountant should consider are listed below. Competence Clear reports using relevant and reliable information should be prepared. Preparing reports on the basis of incorrect environmental costs to make the companys performance look better than it is violates competence standards. It is unethical for Bush not to report environmental costs to make the plants performance look good. Integrity The management accountant has a responsibility to avoid actual or apparent conflicts of interest and advise all appropriate parties of any potential conflict. Bush may be tempted to report lower environmental costs to please Lemond and Woodall and save the jobs of his colleagues. This action, however, violates the responsibility for integrity. The Standards of Ethical Conduct require the management accountant to communicate favorable as well as unfavorable information. Credibility The management accountants Standards of Ethical Conduct require that information should be fairly and objectively communicated and that all relevant information should be disclosed. From a management accountants standpoint, underreporting environmental costs to make performance look good would violate the standard of objectivity. Bush should indicate to Lemond that estimates of environmental costs and liabilities should be included in the analysis. If Lemond still insists on modifying the numbers and reporting lower environmental costs, Bush should raise the matter with one of Lemonds superiors. If after taking all these steps, there is continued pressure to understate environmental costs, Bush should consider resigning from the company and not engage in unethical behavior. CHAPTER 10 10-1 The two assumptions are 1. Variations in the level of a single activity (the cost driver) explain the variations in the related total costs. 2. Cost behavior is approximated by a linear cost function within the relevant range. A linear cost function is a cost function where, within the relevant range, the graph of total costs versus the level of a single activity forms a straight line. 10-17 (15 min.) Identifying variable-, fixed-, and mixed-cost functions. 1. See Solution Exhibit 10-17. 2. Contract 1: y = $50 Contract 2: y = $30 + $0.20X Contract 3: y = $1X where X is the number of miles traveled in the day. 3.ContractCost Function1 2 3 Fixed Mixed Variable Solution Exhibit 10-17 Plots of Car Rental Contracts Offered by Pacific Corp.  EMBED Word.Picture.8  10-18 (20 min.) Various cost-behavior patterns. 1. K 2. B 3. G 4. J Note that A is incorrect because, although the cost per pound eventually equals a constant at $9.20, the total dollars of cost increases linearly from that point onward. 5. I The total costs will be the same regardless of the volume level. 6. L 7. F This is a classic step-cost function. 8. K 9. C 10-19 (30 min.) Matching graphs with descriptions of cost and revenue behavior. (1) (6) A step-cost function. (9) (2) (8) (10) It is data plotted on a scatter diagram, showing a linear variable cost function with constant variance of residuals. The constant variance of residuals implies that there is a uniform dispersion of the data points about the regression line. (3) (8) 10-20 (15 min.) Account analysis method. 1. Variable costs: Car wash labor $260,000 Soap, cloth, and supplies 42,000 Water 38,000 Electric power to move conveyor belt 72,000 Total variable costs $412,000 Fixed costs: Depreciation $ 64,000 Salaries 46,000 Total fixed costs $110,000 Some costs are classified as variable because the total costs in these categories change in proportion to the number of cars washed in Lorenzos operation. Some costs are classified as fixed because the total costs in these categories do not vary with the number of cars washed. If the conveyor belt moves regardless of the number of cars on it, the electricity costs to power the conveyor belt would be a fixed cost. 2. Variable costs per car =  EMBED Equation.3  = $5.15 per car Total costs estimated for 90,000 cars = $110,000 + ($5.15 90,000) = $573,500 10-23 (1520 min.) Estimating a cost function, high-low method. 1. The key point to note is that the problem provides high-low values of X (annual round trips made by a helicopter) and Y EMBED Equation.DSMT4 X (the operating cost per round trip). We first need to calculate the annual operating cost Y (as in column (3) below), and then use those values to estimate the function using the high-low method. Cost Driver: Annual Round- Trips (X)Operating Cost per Round-TripAnnual Operating Cost (Y)(1)(2)(3) = (1)  EMBED Equation.DSMT4  (2)Highest observation of cost driver2,000$300$600,000Lowest observation of cost driver1,000$350$350,000Difference1,000$250,000Slope coefficient = $250,000 EMBED Equation.DSMT4 1,000 = $250 per round-tripConstant = $600,000 ($250  EMBED Equation.DSMT4  2,000) = $100,000 The estimated relationship is Y = $100,000 + $250 X; where Y is the annual operating cost of a helicopter and X represents the number of round trips it makes annually. 2. The constant a (estimated as $100,000) represents the fixed costs of operating a helicopter, irrespective of the number of round trips it makes. This would include items such as insurance, registration, depreciation on the aircraft, and any fixed component of pilot and crew salaries. The coefficient b (estimated as $250 per round-trip) represents the variable cost of each round tripcosts that are incurred only when a helicopter actually flies a round trip. The coefficient b may include costs such as landing fees, fuel, refreshments, baggage handling, and any regulatory fees paid on a per-flight basis. 3. If each helicopter is, on average, expected to make 1,200 round trips a year, we can use the estimated relationship to calculate the expected annual operating cost per helicopter: Y = $100,000 + $250 X X = 1,200 Y = $100,000 + $250 EMBED Equation.DSMT4 1,200 = $100,000 + $300,000 = $400,000 With 10 helicopters in its fleet, Reisens estimated operating budget is 10 EMBED Equation.DSMT4 $400,000 = $4,000,000. 10-39 (30min.) Multiple regression (continuation of 10-38). 1. Solution Exhibit 10-39 presents the regression output for setup costs using both number of setups and number of setup-hours as independent variables (cost drivers). SOLUTION EXHIBIT 10-39 Regression Output for Multiple Regression for Setup Costs Using Both Number of Setups and Number of Setup-Hours as Independent Variables (Cost Drivers)  EMBED Excel.Sheet.8  2. Economic plausibilityA positive relationship between setup costs and each of the independent variables (number of setups and number of setup-hours) is economically plausible.Goodness of fitr2 = 86%, Adjusted r2 = 81% Standard error of regression =$14,392 Excellent goodness of fit.Significance of Independent VariablesThe t-value of 0.46 for number of setups is not significant at the 0.05 level. The t-value of 4.68 for number of setup-hours is significant at the 0.05 level.Specification analysis of estimation assumptionsAssuming linearity, constant variance, and normality of residuals, the Durbin-Watson statistic of 1.36 suggests the residuals are independent. However, we must be cautious when drawing inferences from only 9 observations. 3. Multicollinearity is an issue that can arise with multiple regression but not simple regression analysis. Multicollinearity means that the independent variables are highly correlated. The correlation feature in Excels Data Analysis reveals a coefficient of correlation of 0.56 between number of setups and number of setup-hours. Since the correlation is less than 0.70, the multiple regression does not suffer from multicollinearity problems. 4. The simple regression model using the number of setup-hours as the independent variable achieves a comparable r2 to the multiple regression model. However, the multiple regression model includes an insignificant independent variable, number of setups. Adding this variable does not improve Williams ability to better estimate setup costs. Bebe should use the simple regression model with number of setup-hours as the independent variable to estimate costs. CHAPTER 4 (10 min) Job order costing, process costing. Job costing l. Job costing Process costing m. Process costing Job costing n. Job costing Process costing o. Job costing Job costing p. Job costing Process costing q. Job costing Job costing r. Process costing Job costing (but some process costing) s. Job costing Process costing t. Process costing Process costing u. Job costing Job costing 4-21 (20(25 min.) Job costing, consulting firm. 1. Budgeted indirect-cost rate = $13,000,000 $5,000,000 = 260% of professional labor costs 2. At the budgeted revenues of $20,000,000, Taylors operating income of $2,000,000 equals 10% of revenues. Markup rate = $20,000,000 $5,000,000 = 400% of direct professional labor costs 3. Budgeted costs Direct costs: Director, $200 ( 3 $ 600 Partner, $100 ( 16 1,600 Associate, $50 ( 40 2,000 Assistant, $30 ( 160 4,800 $ 9,000 Indirect costs: Consulting support, 260% ( $9,000 23,400 Total costs $32,400 As calculated in requirement 2, the bid price to earn a 10% income-to-revenue margin is 400% of direct professional costs. Therefore, Taylor should bid 4 ( $9,000 = $36,000 for the Red Rooster job. Bid price to earn target operating income-to-revenue margin of 10% can also be calculated as follows: Let R = revenue to earn target income R 0.10R = $32,400 0.90R = $32,400 R = $32,400 0.90 = $36,000 or, Direct costs $ 9,000 Indirect costs 23,400 Operating income 3,600 Bid price $36,000 4-33 (2530 min.) Service industry, job costing, two direct- and indirect-cost categories, law firm (continuation of 4-32). Although not required, the following overview diagram is helpful to understand Keatings job-costing system. 1.Professional Partner LaborProfessional Associate LaborBudgeted compensation per professional Divided by budgeted hours of billable time per professional Budgeted direct-cost rate$ 200,000 1,600 $125 per hour*$80,000 1,600 $50 per hour *Can also be calculated as  EMBED Equation.2  =  EMBED Equation.2 =  EMBED Equation.2  = $125 Can also be calculated as  EMBED Equation.2  =  EMBED Equation.2 =  EMBED Equation.2  = $ 50 2.General SupportSecretarial SupportBudgeted total costs Divided by budgeted quantity of allocation base Budgeted indirect cost rate$1,800,000 40,000 hours $45 per hour$400,000 8,000 hours $50 per hour 3.RichardsonPunchDirect costs: Professional partners, $125 ( 60; $125 ( 30 Professional associates, $50 ( 40; $50 ( 120 Direct costs Indirect costs: General support, $45 ( 100; $45 ( 150 Secretarial support, $50 ( 60; $50 ( 30 Indirect costs Total costs $7,500 2,000 $ 9,500 4,500 3,000 7,500 $17,000 $3,750 6,000 $ 9,750 6,750 1,500 8,250 $18,000 4.RichardsonPunchSingle direct - Single indirect (from Problem 4-32) Multiple direct Multiple indirect (from requirement 3 of Problem 4-33) Difference $12,000 17,000 $ 5,000 undercosted $18,000 18,000 $ 0 no change The Richardson and Punch jobs differ in their use of resources. The Richardson job has a mix of 60% partners and 40% associates, while Punch has a mix of 20% partners and 80% associates. Thus, the Richardson job is a relatively high user of the more costly partner-related resources (both direct partner costs and indirect partner secretarial support). The refined-costing system in Problem 4-32 increases the reported cost in Problem 4-32 for the Richardson job by 41.7% (from $12,000 to $17,000). 4-34 (20(25 min.) Proration of overhead.  EMBED Equation.DSMT4  2.  EMBED Equation.DSMT4  =  EMBED Equation.DSMT4   EMBED Equation.DSMT4  = $4,900,000 $4,500,000* = $400,000 *$60 ( 75,000 actual machine-hours = $4,500,000 a. Write-off to Cost of Goods Sold Account (1) Account Balance (Before Proration) (2)Write-off of $400,000 Underallocated Manufacturing Overhead (3) Account Balance (After Proration) (4) = (2) + (3) Work in Process Finished Goods Cost of Goods Sold Total $ 750,000 1,250,000 8,000,000 $10,000,000 $ 0 0 400,000 $400,000 $ 750,000 1,250,000 8,400,000 $10,400,000  b. Proration based on ending balances (before proration) in Work in Process, Finished Goods and Cost of Goods Sold. Account (1) Account Balance (Before Proration) (2)Proration of $400,000 Underallocated Manufacturing Overhead (3) Account Balance (After Proration) (4) = (2) + (3)Work in Process Finished Goods Cost of Goods Sold Total$ 750,000 1,250,000 8,000,000 $10,000,000( 7.5%) (12.5%) (80.0%) 100.0%0.075 ( $400,000 = $ 30,000 0.125 ( $400,000 = 50,000 0.800 ( $400,000 = 320,000 $400,000$ 780,000 1,300,000 8,320,000 $10,400,000 c. Proration based on the allocated overhead amount (before proration) in the ending balances of Work in Process, Finished Goods, and Cost of Goods Sold. Account (1)Account Balance (Before Proration) (2)Allocated Overhead Included in the Account Balance (Before Proration) (3) (4)Proration of $400,000 Underallocated Manufacturing Overhead (5)Account Balance (After Proration) (6) = (2) + (5)Work in Process$ 750,000$ 240,000a ( 5.33%)0.0533 ( $400,000 = $ 21,320$ 771,320Finished Goods1,250,000 660,000b (14.67%)0.1467 ( $400,000 = 58,6801,308,680Cost of Goods Sold 8,000,000 3,600,000c (80.00%)0.8000 ( $400,000 = 320,000 8,320,000Total$10,000,000$4,500,000 100.00%$400,000$10,400,000 a$60 ( 4,000 machine-hours; b$60 ( 11,000 machine-hours; c$60 ( 60,000 machine-hours 3. Alternative (c) is theoretically preferred over (a) and (b). Alternative (c) yields the same ending balances in work in process, finished goods, and cost of goods sold that would have been reported had actual indirect cost rates been used. Chapter 4 also discusses an adjusted allocation rate approach that results in the same ending balances as does alternative (c). This approach operates via a restatement of the indirect costs allocated to all the individual jobs worked on during the year using the actual indirect cost rate. 4-35 (15 min.) Normal costing, overhead allocation, working backward. 1a. Manufacturing overhead allocated = 200% Direct manufacturing labor cost $3,600,000 = 2 Direct manufacturing labor cost Direct manufacturing labor cost =  EMBED Equation.3 = $1,800,000 b.  EMBED Equation.DSMT4  =  EMBED Equation.DSMT4  +  EMBED Equation.DSMT4  +  EMBED Equation.DSMT4  $8,000,000 = Direct material used + $1,800,000 + $3,600,000 Direct material used = $2,600,000 2.  EMBED Equation.DSMT4 + Total manufacturing cost = Cost of goods manufactured + EMBED Equation.DSMT4  Denote Work-in-process on 12/31/2009 by X $320,000 + $8,000,000 = $7,920,000 + X X = $400,000 Work-in-process inventory, 12/31/09 = $400,000. CHAPTER 17 17-19 (15 min.) Weighted-average method, equivalent units. Under the weighted-average method, equivalent units are calculated as the equivalent units of work done to date. Solution Exhibit 17-19 shows equivalent units of work done to date for the Assembly Division of Fenton Watches, Inc., for direct materials and conversion costs. SOLUTION EXHIBIT 17-19 Steps 1 and 2: Summarize Output in Physical Units and Compute Output in Equivalent Units; Weighted-Average Method of Process Costing, Assembly Division of Fenton Watches, Inc., for May 2009. (Step 2)  (Step 1) Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process beginning (given) 80 Started during current period (given) 500 To account for 580 Completed and transferred out during current period 460 460 460 Work in process, ending* (120 ( 60%; 120 ( 30%) 120 72 36 Accounted for 580 ___ ___ Work done to date 532 496 *Degree of completion in this department: direct materials, 60%; conversion costs, 30%. 17-20 (20 min.) Weighted-average method, assigning costs (continuation of 17-19). Solution Exhibit 17-20 summarizes total costs to account for, calculates cost per equivalent unit of work done to date in the Assembly Division of Fenton Watches, Inc., and assigns costs to units completed and to units in ending work-in-process inventory. SOLUTION EXHIBIT 17-20 Steps 3, 4, and 5: Summarize Total Costs to Account For, Compute Cost per Equivalent Unit, and Assign Total Costs to Units Completed and to Units in Ending Work in Process; Weighted-Average Method of Process Costing, Assembly Division of Fenton Watches, Inc., for May 2009.  Total Production Costs Direct Materials Conversion Costs(Step 3) Work in process, beginning (given)$ 584,400 $ 493,360$ 91,040 Costs added in current period (given) 4,612,000 3,220,000 1,392,000 Total costs to account for$5,196,400 $3,713,360$1,483,040(Step 4) Costs incurred to date $3,713,360$1,483,040Divide by equivalent units of work done to date (Solution Exhibit 17-19)( 532( 496Cost per equivalent unit of work done to date  $ 6,980$ 2,990  (Step 5) Assignment of costs: Completed and transferred out (460 units) $4,586,200 (460* ( $6,980) + (460* ( $2,990) Work in process, ending (120 units) 610,200 (72 ( $6,980) + (36 ( $2,990) Total costs accounted for $5,196,400 $3,713,360 + $1,483,040  *Equivalent units completed and transferred out from Solution Exhibit 17-19, Step 2. Equivalent units in work in process, ending from Solution Exhibit 17-19, Step 2. 17-35 (25 min.) Weighted-average method. Solution Exhibit 17-35A shows equivalent units of work done to date of: Direct materials 625 equivalent units Conversion costs 525 equivalent units Note that direct materials are added when the Assembly Department process is 10% complete. Both the beginning and ending work in process are more than 10% complete and hence are 100% complete with respect to direct materials. Solution Exhibit 17-35B summarizes the total Assembly Department costs for April 2009, calculates cost per equivalent unit of work done to date for direct materials and conversion costs, and assigns these costs to units completed (and transferred out), and to units in ending work in process using the weighted-average method. SOLUTION EXHIBIT 17-35A Steps 1 and 2: Summarize Output in Physical Units and Compute Output in Equivalent Units; Weighted-Average Method of Process Costing, Assembly Department of Porter Handcraft for April 2009. (Step 1) (Step 2) Equivalent Units  Physical Direct Conversion Flow of Production Units Materials Costs Work in process, beginning (given) 75 Started during current period (given) 550 To account for 625 Completed and transferred out during current period 500 500 500 Work in process, ending* (given) 125 125 ( 100%; 125 ( 20% 125 25 Accounted for 625 Work done to date 625 525 *Degree of completion in this department: direct materials, 100%; conversion costs, 20%. SOLUTION EXHIBIT 17-35B Steps 3, 4, and 5: Summarize Total Costs to Account For, Compute Cost per Equivalent Unit, and Assign Total Costs to Units Completed and to Units in Ending Work in Process; Weighted-Average Method of Process Costing, Assembly Department of Porter, April 2009. Total Production Costs Direct Materials Conversion Costs(Step 3) Work in process, beginning (given)$ 1,910$ 1,775$ 135 Costs added in current period (given) 28,490 17,600 10,890 Total costs to account for$30,400$19,375$11,025(Step 4) Costs incurred to date$19,375$11,025Divide by equivalent units of work done to date (Solution Exhibit 17-35A) ( 625 ( 525 Cost per equivalent unit of work done to date$ 31$ 21(Step 5) Assignment of costs: Completed and transferred out (500 units) $26,000 (500* ( $31) + (500* ( $21) Work in process, ending (125 units) 4,400 (125 ( $31) + (25 ( $21) Total costs accounted for $30,400 $19,375 + $11,025 *Equivalent units completed and transferred out from Solution Exhibit 17-35A, Step 2. Equivalent units in ending work in process from Solution Exhibit 17-35A, Step 2. (30 min.) Transferred-in costs, weighted average. 1. Solution Exhibit 17-38A computes the equivalent units of work done to date in the Binding Department for transferred-in costs, direct materials, and conversion costs. Solution Exhibit 17-38B summarizes total Binding Department costs for April 2009, calculates the cost per equivalent unit of work done to date in the Binding Department for transferred-in costs, direct materials, and conversion costs, and assigns these costs to units completed and transferred out and to units in ending work in process using the weighted-average method. 2. Journal entries: a. Work in Process Binding Department 144,000 Work in ProcessPrinting Department 144,000 Cost of goods completed and transferred out during April from the Printing Department to the Binding Department b. Finished Goods 249,012 Work in Process Binding Department 249,012 Cost of goods completed and transferred out during April from the Binding Department to Finished Goods inventory SOLUTION EXHIBIT 17-38A Steps 1 and 2: Summarize Output in Physical Units and Compute Output in Equivalent Units; Weighted-Average Method of Process Costing, Binding Department of Publish, Inc. for April 2009. (Step 1)(Step 2)Equivalent UnitsFlow of ProductionPhysical UnitsTransferred-in CostsDirect MaterialsConversion CostsWork in process, beginning (given) 900Transferred-in during current period (given)2,700To account for3,600Completed and transferred out during current period:3,0003,0003,0003,000Work in process, endinga (given)  600 (600  EMBED Equation.DSMT4  100%; 600  EMBED Equation.DSMT4  0%; 600  EMBED Equation.DSMT4  60%)  600 0 360Accounted for3,600Work done to date3,6003,0003,360aDegree of completion in this department: transferred-in costs, 100%; direct materials, 0%; conversion costs, 60%.  SOLUTION EXHIBIT 17-38B Steps 3, 4, and 5: Summarize Total Costs to Account For, Compute Cost per Equivalent Unit, and Assign Total Costs to Units Completed and to Units in Ending Work in Process; Weighted-Average Method of Process Costing, Binding Department of Publish, Inc. for April 2009. Total Production CostsTransferred-in CostsDirect MaterialsConversion Costs(Step 3)Work in process, beginning (given)$ 47,775 $ 32,775 $ 0  $15,000 Costs added in current period (given) 239,700 144,000 26,700 69,000Total costs to account for$287,475$176,775$26,700 $84,000(Step 4)Costs incurred to date$176,775$26,700 $84,000 Divide by equivalent units of work done to date (Solution Exhibit 17-38A) 3,600 3,000 3,360Cost per equivalent unit of work done to date $ 49.104 $ 8.90  $ 25 (Step 5)Assignment of costs:Completed and transferred out (3,000 units)$249,012 (3,000a $49.104) + (3,000a $8.90) + (3,000a $25) Work in process, ending (600 units): 38,463 (600b $49.104) + (0b $8.90) + (360b $25) Total costs accounted for$287,475 $176,775 + $26,700+ $84,000a Equivalent units completed and transferred out from Sol. Exhibit 17-38A, step 2.b Equivalent units in ending work in process from Sol. Exhibit 17-38A, step 2.  CHAPTER 15 15-9 The stand-alone cost-allocation method uses information pertaining to each user of a cost object as a separate entity to determine the cost-allocation weights. The incremental cost-allocation method ranks the individual users of a cost object in the order of users most responsible for the common costs and then uses this ranking to allocate costs among those users. The first-ranked user of the cost object is the primary user and is allocated costs up to the costs of the primary user as a stand-alone user. The second-ranked user is the first incremental user and is allocated the additional cost that arises from two users instead of only the primary user. The third-ranked user is the second incremental user and is allocated the additional cost that arises from three users instead of two users, and so on. The Shapley Value method calculates an average cost based on the costs allocated to each user as first the primary user, the second-ranked user, the third-ranked user, and so on. 15-19 (30 min.) Support department cost allocation; direct and step-down methods. 1. AS IS GOVT CORP a. Direct method costs $600,000 $2,400,000 Alloc. of AS costs (40/75, 35/75) (600,000) $ 320,000 $ 280,000 Alloc. of IS costs (30/90, 60/90) (2,400,000) 800,000 1,600,000 $ 0 $ 0 $1,120,000 $1,880,000 b. Step-down (AS first) costs $600,000 $2,400,000 Alloc. of AS costs (0.25, 0.40, 0.35) (600,000) 150,000 $ 240,000 $ 210,000 Alloc. of IS costs (30/90, 60/90) (2,550,000) 850,000 1,700,000 $ 0 $ 0 $1,090,000 $1,910,000 c. Step-down (IS first) costs $600,000 $2,400,000 Alloc. of IS costs (0.10, 0.30, 0.60) 240,000 (2,400,000) $ 720,000 $1,440,000 Alloc. of AS costs (40/75, 35/75) (840,000) 448,000 392,000 $ 0 $ 0 $1,168,000 $1,832,000 2. GOVT CORP Direct method $1,120,000 $1,880,000 Step-down (AS first) 1,090,000 1,910,000 Step-down (IS first) 1,168,000 1,832,000 The direct method ignores any services to other support departments. The step-down method partially recognizes services to other support departments. The information systems support group (with total budget of $2,400,000) provides 10% of its services to the AS group. The AS support group (with total budget of $600,000) provides 25% of its services to the information systems support group. When the AS group is allocated first, a total of $2,550,000 is then assigned out from the IS group. Given CORPs disproportionate (2:1) usage of the services of IS, this method then results in the highest overall allocation of costs to CORP. By contrast, GOVTs usage of the AS group exceeds that of CORP (by a ratio of 8:7), and so GOVT is assigned relatively more in support costs when AS costs are assigned second, after they have already been incremented by the AS share of IS costs as well. 3. Three criteria that could determine the sequence in the step-down method are: a. Allocate support departments on a ranking of the percentage of their total services provided to other support departments. 1. Administrative Services 25% 2. Information Systems 10% b. Allocate support departments on a ranking of the total dollar amount in the support departments. 1. Information Systems $2,400,000 2. Administrative Services $ 600,000 c. Allocate support departments on a ranking of the dollar amounts of service provided to other support departments 1. Information Systems (0.10 ( $2,400,000) = $240,000 2. Administrative Services (0.25 ( $600,000) = $150,000 The approach in (a) above typically better approximates the theoretically preferred reciprocal method. It results in a higher percentage of support-department costs provided to other support departments being incorporated into the step-down process than does (b) or (c), above. 15-20 (50 min.) Support-department cost allocation, reciprocal method (continuation of 15-19). 1a. Support DepartmentsOperating Departments AS I S Govt. Corp. Costs $600,000$2,400,000Alloc. of AS costs (0.25, 0.40, 0.35) (861,538) 215,385 $ 344,615 $ 301,538Alloc. of IS costs (0.10, 0.30, 0.60) 261,538 (2,615,385) 784,616 1,569,231 $ 0$ 0$1,129,231$1,870,769 Reciprocal Method Computation AS = $600,000 + 0.10 IS IS = $2,400,000 + 0.25AS IS = $2,400,000 + 0.25 ($600,000 + 0.10 IS) = $2,400,000 + $150,000 + 0.025 IS 0.975IS = $2,550,000 IS = $2,550,000 0.975 = $2,615,385 AS = $600,000 + 0.10 ($2,615,385) = $600,000 + $261,538 = $861,538 1b. Support DepartmentsOperating Departments AS I S Govt. Corp. Costs$600,000$2,400,0001st Allocation of AS (0.25, 0.40, 0.35) (600,000) 150,000 $ 240,000 $ 210,000 2,550,0001st Allocation of IS (0.10, 0.30, 0.60) 255,000 (2,550,000) 765,000 1,530,0002nd Allocation of AS (0.25, 0.40, 0.35) (255,000) 63,750 102,000 89,2502nd Allocation of IS (0.10, 0.30, 0.60) 6,375 (63,750) 19,125 38,2503rd Allocation of AS (0.25, 0.40, 0.35) (6,375) 1,594 2,550 2,2313rd Allocation of IS (0.10, 0.30, 0.60) 160 (1,594) 478 9564th Allocation of AS (0.25, 0.40, 0.35) (160) 40 64 564th Allocation of IS (0.10, 0.30, 0.60) 4 (40) 12 245th Allocation of AS (0.25, 0.40, 0.35) (4) 1 2 15th Allocation of IS (0.10, 0.30, 0.60) 0  (1) 0 1Total allocation$ 0$ 0 $1,129,231$1,870,769 2.  Govt. ConsultingCorp. Consultinga. Direct $1,120,000 $1,880,000 b. Step-Down (AS first) 1,090,000 1,910,000 c. Step-Down (IS first) 1,168,000 1,832,080 d. Reciprocal (linear equations) 1,129,231 1,870,769 e. Reciprocal (repeated iterations) 1,129,231 1,870,769 The four methods differ in the level of support department cost allocation across support departments. The level of reciprocal service by support departments is material. Administrative Services supplies 25% of its services to Information Systems. Information Systems supplies 10% of its services to Administrative Services. The Information Department has a budget of $2,400,000 that is 400% higher than Administrative Services. The reciprocal method recognizes all the interactions and is thus the most accurate. This is especially clear from looking at the repeated iterations calculations. 15-24 (20 min.) Allocation of common costs. 1. Alternative approaches for the allocation of the $1,800 airfare include the following: a. The stand-alone cost allocation method. This method would allocate the air fare on the basis of each clients percentage of the total of the individual stand-alone costs. Baltimore client  EMBED Equation.DSMT4  ( $1,800 = $1,008 Chicago client  EMBED Equation.DSMT4  ( $1,800 = 792 $1,800 Advocates of this method often emphasize an equity or fairness rationale. b. The incremental cost allocation method. This requires the choice of a primary party and an incremental party. If the Baltimore client is the primary party, the allocation would be: Baltimore client $1,400 Chicago client 400 $1,800 One rationale is that Gunn was planning to make the Baltimore trip, and the Chicago stop was added subsequently. Some students have suggested allocating as much as possible to the Baltimore client since Gunn had decided not to work for them. If the Chicago client is the primary party, the allocation would be: Chicago client $1,100 Baltimore client 700 $1,800 One rationale is that the Chicago client is the one who is going to use Gunns services, and presumably receives more benefits from the travel expenditures. c. Gunn could calculate the Shapley value that considers each client in turn as the primary party: The Baltimore client is allocated $1,400 as the primary party and $700 as the incremental party for an average of ($1,400 + $700) 2 = $1,050. The Chicago client is allocated $1,100 as the primary party and $400 as the incremental party for an average of ($1,100 + 400) 2 = $750. The Shapley value approach would allocate $1,050 to the Baltimore client and $750 to the Chicago client. 2. I would recommend Gunn use the Shapley value. It is fairer than the incremental method because it avoids considering one party as the primary party and allocating more of the common costs to that party. It also avoids disputes about who is the primary party. It allocates costs in a manner that is close to the costs allocated under the stand-alone method but takes a more comprehensive view of the common cost allocation problem by considering primary and incremental users, which the stand-alone method ignores. The Shapley value (or the stand-alone cost allocation method) would be the preferred methods if Gunn was to send the travel expenses to the Baltimore and Chicago clients before deciding which engagement to accept. Other factors such as whether to charge the Chicago client more because Gunn is accepting the Chicago engagement or the Baltimore client more because Gunn is not going to work for them can be considered if Gunn sends in her travel expenses after making her decision. However, each company would not want to be considered as the primary party and so is likely to object to these arguments. 3. A simple approach is to split the $60 equally between the two clients. The limousine costs at the Sacramento end are not a function of distance traveled on the plane. An alternative approach is to add the $60 to the $1,800 and repeat requirement 1: a. Stand-alone cost allocation method. Baltimore client  EMBED Equation.DSMT4  ( $1,860 = $1,036 Chicago client  EMBED Equation.DSMT4  ( $1,860 = $ 824 Incremental cost allocation method. With Baltimore client as the primary party: Baltimore client $1,460 Chicago client 400 $1,860 With Chicago client as the primary party: Chicago client $1,160 Baltimore client 700 $1,860 Shapley value. Baltimore client: ($1,460 + $700) 2 = $1,080 Chicago client: ($400 + $1,160) 2 = $ 780 As discussed in requirement 2, the Shapley value or the stand-alone cost allocation method would probably be the preferred approaches. Note: If any students in the class have faced this situation when visiting prospective employers, ask them how they handled it. 15-32 (25 min.) Common costs. 1. Stand-alone cost-allocation method. Wright, Inc. =  EMBED Equation.DSMT4  =  EMBED Equation.DSMT4  = $28,800 Brown, Inc. =  EMBED Equation.DSMT4  =  EMBED Equation.DSMT4  = $19,200 2. With Wright, Inc. as the primary party: PartyCosts Allocated Cumulative Costs AllocatedWright $36,000$36,000Brown 12,000 ($48,000 $36,000)$48,000Total $48,000 With Brown, Inc. as the primary party: PartyCosts Allocated Cumulative Costs AllocatedBrown $24,000$24,000Wright 24,000 ($48,000 $24,000)$48,000Total $48,000 3. To use the Shapley value method, consider each party as first the primary party and then the incremental party. Compute the average of the two to determine the allocation. Wright, Inc.: Allocation as the primary party $36,000 Allocation as the incremental party 24,000 Total $60,000 Allocation ($60,000 2) $30,000 Brown, Inc.: Allocation as the primary party $24,000 Allocation as the incremental party 12,000 Total $36,000 Allocation ($36,000 2) $18,000 Using this approach, Wright, Inc. is allocated $30,000 and Brown, Inc. is allocated $18,000 of the total costs of $48,000. 4. The results of the four cost-allocation methods are shown below. Wright, Inc.Brown, Inc.Stand-alone method$28,800$19,200Incremental (Wright primary) 36,000 12,000Incremental (Brown primary) 24,000 24,000Shapley value 30,000 18,000 The allocations are very sensitive to the method used. The stand-alone method is simple and fair since it allocates the common cost of the dyeing machine in proportion to the individual costs of leasing the machine. The Shapley values are also fair. They result in very similar allocations and any one of them can be chosen. In this case, the stand-alone method is likely more acceptable. If they used the incremental cost-allocation method, Wright, Inc. and Brown, Inc. would probably have disputes over who is the primary party because the primary party gets allocated all of the primary partys costs. CHAPTER 16 16-16 (20-30 min.) Joint-cost allocation, insurance settlement. 1. (a) Sales value at splitoff method: Pounds of ProductWholesale Selling Price per PoundSales Value at SplitoffWeighting: Sales Value at SplitoffJoint Costs AllocatedAllocated Costs per PoundBreasts Wings Thighs Bones Feathers100 20 40 80 10 250$0.55 0.20 0.35 0.10 0.05 $55.00 4.00 14.00 8.00 0.50 $81.500.675 0.049 0.172 0.098 0.006 1.000$33.75 2.45 8.60 4.90 0.30 $50.00 0.3375 0.1225 0.2150 0.0613 0.0300Costs of Destroyed Product Breasts: $0.3375 per pound ( 40 pounds = $13.50 Wings: $0.1225 per pound ( 15 pounds = 1.84 $15.34 b. Physical measure method: Pounds of ProductWeighting: Physical MeasuresJoint Costs AllocatedAllocated Costs per PoundBreasts Wings Thighs Bones Feathers100 20 40 80 10 2500.400 0.080 0.160 0.320 0.040 1.000$20.00 4.00 8.00 16.00 2.00 $50.00$0.200 0.200 0.200 0.200 0.200 Costs of Destroyed Product Breast: $0.20 per pound ( 40 pounds = $ 8 Wings: $0.20 per pound ( 15 pounds = 3 $11 Note: Although not required, it is useful to highlight the individual product profitability figures: Sales Value at Splitoff MethodPhysical Measures Method ProductSales ValueJoint Costs AllocatedGross IncomeJoint Costs AllocatedGross IncomeBreasts Wings Thighs Bones Feathers$55.00 4.00 14.00 8.00 0.50$33.75 2.45 8.60 4.90 0.30$21.25 1.55 5.40 3.10 0.20$20.00 4.00 8.00 16.00 2.00$35.00 0.00 6.00 (8.00) (1.50) 2. The sales-value at splitoff method captures the benefits-received criterion of cost allocation and is the preferred method. The costs of processing a chicken are allocated to products in proportion to the ability to contribute revenue. Quality Chickens decision to process chicken is heavily influenced by the revenues from breasts and thighs. The bones provide relatively few benefits to Quality Chicken despite their high physical volume. The physical measures method shows profits on breasts and thighs and losses on bones and feathers. Given that Quality Chicken has to jointly process all the chicken products, it is non-intuitive to single out individual products that are being processed simultaneously as making losses while the overall operations make a profit. Quality Chicken is processing chicken mainly for breasts and thighs and not for wings, bones, and feathers, while the physical measure method allocates a disproportionate amount of costs to wings, bones and feathers. 16-21 (30 min.) Joint-cost allocation, process further.  EMBED Word.Picture.8  1a. Physical Measure Method Crude OilNGLGasTotal1. Physical measure of total prodn. 2. Weighting (150; 50; 800 1,000) 3. Joint costs allocated (Weights ( $1,800) 150 0.15 $270 50 0.05 $90 800 0.80 $1,440 1,000 1.00 $1,800 1b. NRV Method Crude OilNGLGasTotal1. Final sales value of total production 2. Deduct separable costs 3. NRV at splitoff 4. Weighting (2,525; 645; 830 4,000) 5. Joint costs allocated (Weights ( $1,800) $2,700 175 $2,525 0.63125 $1,136.25 $750 105 $645 0.16125 $290.25 $1,040 210 $ 830 0.20750 $373.50 $4,490 490 $4,000 $1,800 2. The operating-income amounts for each product using each method is: (a) Physical Measure Method Crude OilNGLGasTotalRevenues Cost of goods sold Joint costs Separable costs Total cost of goods sold Gross margin$2,700 270 175 445 $2,255$750 90 105 195 $555$1,040 1,440 210 1,650 $ (610)$4,490 1,800 490 2,290 $2,200 (b) NRV Method Crude OilNGLGasTotalRevenues Cost of goods sold Joint costs Separable costs Total cost of goods sold Gross margin$2,700.00 1,136.25 175.00 1,311.25 $1,388.75$750.00 290.25 105.00 395.25 $354.75$1,040.00 373.50 210.00 583.50 $ 456.50$4,490.00 1,800.00 490.00 2,290.00 $2,200.00  Neither method should be used for product emphasis decisions. It is inappropriate to use joint-cost-allocated data to make decisions regarding dropping individual products, or pushing individual products, as they are joint by definition. Product-emphasis decisions should be made based on relevant revenues and relevant costs. Each method can lead to product emphasis decisions that do not lead to maximization of operating income. Since crude oil is the only product subject to taxation, it is clearly in Sinclairs best interest to use the NRV method since it leads to a lower profit for crude oil and, consequently, a smaller tax burden. A letter to the taxation authorities could stress the conceptual superiority of the NRV method. Chapter 16 argues that, using a benefits-received cost allocation criterion, market-based joint cost allocation methods are preferable to physical-measure methods. A meaningful common denominator (revenues) is available when the sales value at splitoff point method or NRV method is used. The physical-measures method requires nonhomogeneous products (liquids and gases) to be converted to a common denominator. (30 min.) Joint-cost allocation, sales value, physical measure, NRV methods. 1a. PANEL A: Allocation of Joint Costs using Sales Value at Splitoff MethodSpecial B/ Beef RamenSpecial S/ Shrimp RamenTotalSales value of total production at splitoff point (10,000 tons  EMBED Equation.DSMT4  $10 per ton; 20,000  EMBED Equation.DSMT4  $15 per ton)$100,000$300,000$400,000Weighting ($100,000; $300,000 $400,000)0.250.75Joint costs allocated (0.25; 0.75  EMBED Equation.DSMT4  $240,000)$60,000$180,000$240,000 PANEL B: Product-Line Income Statement for June 2009Special BSpecial STotalRevenues (12,000 tons  EMBED Equation.DSMT4 $18 per ton; 24,000  EMBED Equation.DSMT4 $25 per ton)$216,000$600,000$816,000Deduct joint costs allocated (from Panel A)60,000180,000240,000Deduct separable costs 48,000 168,000 216,000Gross margin$108,000$252,000$360,000Gross margin percentage50%42%44% 1b. PANEL A: Allocation of Joint Costs using Physical-Measure MethodSpecial B/ Beef RamenSpecial S/ Shrimp RamenTotalPhysical measure of total production (tons)10,00020,00030,000Weighting (10,000 tons; 20,000 tons 30,000 tons)33%67%Joint costs allocated (0.33; 0.67  EMBED Equation.DSMT4  $240,000)$80,000$160,000$240,000 PANEL B: Product-Line Income Statement for June 2009Special BSpecial STotalRevenues (12,000 tons  EMBED Equation.DSMT4 $18 per ton; 24,000  EMBED Equation.DSMT4 $25 per ton)$216,000$600,000$816,000Deduct joint costs allocated (from Panel A)80,000160,000240,000Deduct separable costs 48,000 168,000 216,000Gross margin$ 88,000$272,000$360,000Gross margin percentage41%45%44% 1c. PANEL A: Allocation of Joint Costs using Net Realizable Value MethodSpecial BSpecial STotalFinal sales value of total production during accounting period (12,000 tons  EMBED Equation.DSMT4  $18 per ton; 24,000 tons  EMBED Equation.DSMT4  $25 per ton)$216,000$600,000$816,000Deduct separable costs 48,000 168,000 216,000Net realizable value at splitoff point$168,000$432,000$600,000Weighting ($168,000; $432,000 $600,000)28%72%Joint costs allocated (0.28; 0.72  EMBED Equation.DSMT4  $240,000)$67,200$172,800$240,000 PANEL B: Product-Line Income Statement for June 2009Special BSpecial STotalRevenues (12,000 tons  EMBED Equation.DSMT4  $18 per ton; 24,000 tons  EMBED Equation.DSMT4  $25 per ton)$216,000$600,000$816,000Deduct joint costs allocated (from Panel A)67,200172,800240,000Deduct separable costs 48,000 168,000 216,000Gross margin$100,800$259,200$360,000Gross margin percentage46.7%43.2%44.1% 2. Sherrie Dong probably performed the analysis shown below to arrive at the net loss of $2,228 from marketing the stock: PANEL A: Allocation of Joint Costs using Sales Value at SplitoffSpecial B/ Beef RamenSpecial S/ Shrimp RamenStockTotalSales value of total production at splitoff point (10,000 tons  EMBED Equation.DSMT4  $10 per ton; 20,000  EMBED Equation.DSMT4  $15 per ton; 4,000  EMBED Equation.DSMT4  $5 per ton)$100,000$300,000$20,000$420,000Weighting ($100,000; $300,000; $20,000 $420,000)23.8095%71.4286%4.7619%100%Joint costs allocated (0.238095; 0.714286; 0.047619  EMBED Equation.DSMT4  $240,000)$57,143$171,429$11,428$240,000 PANEL B: Product-Line Income Statement for June 2009Special BSpecial SStockTotalRevenues (12,000 tons  EMBED Equation.DSMT4 $18 per ton; 24,000  EMBED Equation.DSMT4  $25 per ton; 4,000  EMBED Equation.DSMT4 $5 per ton)$216,000$600,000$20,000$836,000Separable processing costs48,000168,000 0216,000Joint costs allocated (from Panel A) 57,143 171,429 11,428 240,000Gross margin$110,857$260,571 8,572 380,000Deduct marketing costs 10,800 10,800Operating income$ (2,228)$369,200 In this (misleading) analysis, the $240,000 of joint costs are re-allocated between Special B, Special S, and the stock. Irrespective of the method of allocation, this analysis is wrong. Joint costs are always irrelevant in a process-further decision. Only incremental costs and revenues past the splitoff point are relevant. In this case, the correct analysis is much simpler: the incremental revenues from selling the stock are $20,000, and the incremental costs are the marketing costs of $10,800. So, Instant Foods should sell the stockthis will increase its operating income by $9,200 ($20,000 $10,800). 16-29 (30 min.) Joint-cost allocation, process further or sell. A diagram of the situation is in Solution Exhibit 16-29. 1. a. Sales value at splitoff method.Monthly Unit OutputSelling Price Per UnitSales Value of Total Prodn. at Splitoff Weighting Joint Costs AllocatedStuds (Building)75,000$ 8$ 600,000 46.1539%$ 461,539Decorative Pieces5,000 60300,000 23.0769230,769Posts20,000 20 400,000 30.7692 307,692Totals$1,300,000 100.0000%$1,000,000b. Physical measure method.Physical Measure of Total Prodn. Weighting Joint Costs AllocatedStuds (Building)75,00075.00%$ 750,000Decorative Pieces5,0005.0050,000Posts 20,000 20.00 200,000Totals100,000 100.00%$1,000,000c. Net realizable value method. Monthly Units of Total Prodn.Fully Processed Selling Price per Unit Net Realizable Value at Splitoff Weighting Joint Costs AllocatedStuds (Building) 75,000$ 8$ 600,00044.4445%$ 444,445Decorative Pieces 4,500a  100 350,000b25.9259259,259Posts 20,000 20 400,000 29.6296 296,296Totals$1,350,000100.0000%$1,000,000a 5,000 monthly units of output 10% normal spoilage = 4,500 good units. b 4,500 good units ( $100 = $450,000 Further processing costs of $100,000 = $350,000 2. Presented below is an analysis for Sonimad Sawmill, Inc., comparing the processing of decorative pieces further versus selling the rough-cut product immediately at splitoff: UnitsDollarsMonthly unit output5,000Less: Normal further processing shrinkage 500Units available for sale4,500Final sales value (4,500 units ( $100 per unit)$450,000Less: Sales value at splitoff 300,000Incremental revenue150,000Less: Further processing costs 100,000Additional contribution from further processing$ 50,000 3. Assuming Sonimad Sawmill, Inc., announces that in six months it will sell the rough-cut product at splitoff due to increasing competitive pressure, behavior that may be demonstrated by the skilled labor in the planing and sizing process include the following: lower quality, reduced motivation and morale, and job insecurity, leading to nonproductive employee time looking for jobs elsewhere. Management actions that could improve this behavior include the following: Improve communication by giving the workers a more comprehensive explanation as to the reason for the change so they can better understand the situation and bring out a plan for future operation of the rest of the plant. The company can offer incentive bonuses to maintain quality and production and align rewards with goals. The company could provide job relocation and internal job transfers. Solution Exhibit 16-29  16-32 (20 min.) Joint-cost allocation with a byproduct. Sales value at splitoff method: Byproduct recognized at time of production method Joint cost to be charged to joint products = Joint Cost NRV of Byproduct = $10,000 1000 tons 20% 0.25 vats $60 = $10,000 50 vats $60 = $ 7,000 Grade A CoalGrade B CoalTotalSales value of coal at splitoff, 1,000 tons 0.4 $100; 1,000 tons 0.4 $60$40,000 $24,000$64,000Weighting, $40,000; $24,000  EMBED Equation.DSMT4  $64,0000.6250.375Joint costs allocated, 0.625; 0.375 $7,000 $ 4,375 $ 2,625 $ 7,000Gross margin (Sales revenue % Allocated cost)$35,625$21,375$57,000 Sales value at splitoff method: Byproduct recognized at time of sale method Joint cost to be charged to joint products = Total Joint Cost = $10,000 Grade A CoalGrade B CoalTotalSales value of coal splitoff, 1,000 tons .4 $100; 1,000 tons .4 $60$40,000$24,000 $64,000Weighting, $40,000; $24,000  EMBED Equation.DSMT4  $64,0000.6250.375Joint costs allocated, 0.625; 0.375 $10,000 $ 6,250 $ 3,750 $10,000Gross margin (Sales revenue % Allocated cost)$33,750$20,250$54,000 Since the entire production is sold during the period, the overall gross margin is the same under the production and sales methods. In particular, under the sales method, the $3,000 received from the sale of the coal tar is added to the overall revenues, so that Cumberlands overall gross margin is $57,000, as in the production method. The production method of accounting for the byproduct is only appropriate if Cumberland is positive they can sell the byproduct and positive of the selling price. Moreover, Cumberland should view the byproducts contribution to the firm as material enough to find it worthwhile to record and track any inventory that may arise. The sales method is appropriate if either the disposition of the byproduct is unsure or the selling price is unknown, or if the amounts involved are so negligible as to make it economically infeasible for Cumberland to keep track of byproduct inventories. CHAPTER 5 5-16 (20 min.) Cost hierarchy. a. Indirect manufacturing labor costs of $1,200,000 support direct manufacturing labor and are output unit-level costs. Direct manufacturing labor generally increases with output units, and so will the indirect costs to support it. b. Batch-level costs are costs of activities that are related to a group of units of a product rather than each individual unit of a product. Purchase order-related costs (including costs of receiving materials and paying suppliers) of $600,000 relate to a group of units of product and are batch-level costs. c. Cost of indirect materials of $350,000 generally changes with labor hours or machine hours which are unit-level costs. Therefore, indirect material costs are output unit-level costs. d. Setup costs of $700,000 are batch-level costs because they relate to a group of units of product produced after the machines are set up. e. Costs of designing processes, drawing process charts, and making engineering changes for individual products, $900,000, are product-sustaining because they relate to the costs of activities undertaken to support individual products regardless of the number of units or batches in which the product is produced. f. Machine-related overhead costs (depreciation and maintenance) of $1,200,000 are output unit-level costs because they change with the number of units produced. g. Plant management, plant rent, and insurance costs of $950,000 are facility-sustaining costs because the costs of these activities cannot be traced to individual products or services but support the organization as a whole. 2. The complex boom box made in many batches will use significantly more batch-level overhead resources compared to the simple boom box that is made in a few batches. In addition, the complex boom box will use more product-sustaining overhead resources because it is complex. Because each boom box requires the same amount of machine-hours, both the simple and the complex boom box will be allocated the same amount of overhead costs per boom box if Teledor uses only machine-hours to allocate overhead costs to boom boxes. As a result, the complex boom box will be undercosted (it consumes a relatively high level of resources but is reported to have a relatively low cost) and the simple boom box will be overcosted (it consumes a relatively low level of resources but is reported to have a relatively high cost). 3. Using the cost hierarchy to calculate activity-based costs can help Teledor to identify both the costs of individual activities and the cost of activities demanded by individual products. Teledor can use this information to manage its business in several ways: a. Pricing and product mix decisions. Knowing the resources needed to manufacture and sell different types of boom boxes can help Teledor to price the different boom boxes and also identify which boom boxes are more profitable. It can then emphasize its more profitable products. b. Teledor can use information about the costs of different activities to improve processes and reduce costs of the different activities. Teledor could have a target of reducing costs of activities (setups, order processing, etc.) by, say, 3% and constantly seek to eliminate activities and costs (such as engineering changes) that its customers perceive as not adding value. c. Teledor management can identify and evaluate new designs to improve performance by analyzing how product and process designs affect activities and costs. d. Teledor can use its ABC systems and cost hierarchy information to plan and manage activities. What activities should be performed in the period and at what cost? 5-27 (30 min.) ABC, product-costing at banks, cross-subsidization. 1. RobinsonSkerrettFarrelTotalRevenues Spread revenue on annual basis (3% ( ; $1,100, $800, $25,000) Monthly fee charges ($20 (; 0, 12, 0) Total revenues $ 33 0 33 $ 24 240 264 $750.00 0.00 750.00 $ 807.00 240.00 1,047.00Costs Deposit/withdrawal with teller $2.50  EMBED Equation.DSMT4  40; 50; 5 Deposit/withdrawal with ATM $0.80  EMBED Equation.DSMT4  10; 20; 16 Deposit/withdrawal on prearranged basis $0.50  EMBED Equation.DSMT4  0; 12; 60 Bank checks written $8.00  EMBED Equation.DSMT4  9; 3; 2 Foreign currency drafts $12.00  EMBED Equation.DSMT4  4; 1; 6 Inquiries $1.50  EMBED Equation.DSMT4  10; 18; 9 Total costs Operating income (loss) 100 8 0 72 48 15 243 $(210)  125 16 6 24 12 27 210 $ 54  12.50 12.80 30.00 16.00 72.00 13.50 156.80 $593.20  237.50 36.80 36.00 112.00 132.00 55.50 609.80 $ 437.20  The assumption that the Robinson and Farrel accounts exceed $1,000 every month and the Skerrett account is less than $1,000 each month means the monthly charges apply only to Skerrett. One student with a banking background noted that in this solution 100% of the spread is attributed to the depositor side of the bank. He noted that often the spread is divided between the depositor side and the lending side of the bank. 2. Cross-subsidization across individual Premier Accounts occurs when profits made on some accounts are offset by losses on other accounts. The aggregate profitability on the three customers is $437.20. The Farrel account is highly profitable ($593.20), while the Robinson account is sizably unprofitable. The Skerrett account shows a small profit but only because of the $240 monthly fees. It is unlikely that Skerrett will keep paying these high fees and that FIB would want Skerret to pay such high fees from a customer relationship standpoint. The facts also suggest that the customers do not use the bank services uniformly. For example, Robinson and Skerret have a lot of transactions with the teller or ATM, and also inquire about their account balances more often than Farrell. This suggests cross-subsidization. FIB should be very concerned about the cross-subsidization. Competition likely would understand that high-balance low-activity type accounts (such as Farrel) are highly profitable. Offering free services to these customers is not likely to retain these accounts if other banks offer higher interest rates. Competition likely will reduce the interest rate spread FIB can earn on the high-balance low-activity accounts they are able to retain. 3. Possible changes FIB could make are: a. Offer higher interest rates on high-balance accounts to increase FIBs competitiveness in attracting and retaining these accounts. b. Introduce charges for individual services. The ABC study reports the cost of each service. FIB has to decide if it wants to price each service at cost, below cost, or above cost. If it prices above cost, it may use advertising and other means to encourage additional use of those services by customers. Of course, in determining its pricing strategy, FIB would need to consider how other competing banks are pricing their products and services. 5-34 (3040 min.) Activity-based costing, merchandising. 1.General Supermarket Chains Drugstore ChainsMom-and-Pop Single Stores TotalRevenues $3,708,000 $3,150,000 $1,980,000 $8,838,000 Cost of goods sold 3,600,000 3,000,000 1,800,000 8,400,000 Gross margin $ 108,000 $ 150,000 $ 180,000 $ 438,000 Other operating costs 301,080 Operating income $ 136,920 Gross margin % 2.91% 4.76% 9.09% The gross margin of Pharmacare, Inc., was 4.96% ($438,000 $8,838,000). The operating income margin of Pharmacare, Inc., was 1.55% ($136,920 $8,838,000). 2. The per-unit cost driver rates are: 1. Customer purchase order processing, $80,000 2,000 (140 + 360 + 1,500) orders = $40 per order 2. Line item ordering, $63,840 21,280 (1,960 + 4,320 + 15,000) line items = $ 3 per line item 3. Store delivery, $71,000 1,480 (120 + 360 + 1,000) deliveries = $47.973 per delivery 4. Cartons shipped, $76,000 76,000 (36,000 + 24,000 + 16,000) cartons = $ 1 per carton 5. Shelf-stocking, $10,240 640 (360 + 180 + 100) hours = $16 per hour The activity-based costing of each distribution market for August 2008 is: General Supermarket ChainsDrugstore ChainsMom-and-Pop Single StoresTotal1. Customer purchase order processing ($40 ( 140; 360; 1,500)$ 5,600$14,400$ 60,000$ 80,0002. Line item ordering ($3 ( 1,960; 4,320; 15,000)5,88012,96045,00063 ,8403. Store delivery, ($47.973 ( 120; 360; 1,000)5,75717,27047,97371,0004. Cartons shipped ($1 ( 36,000; 24,000; 16,000)36,00024,00016,00076,0005. Shelf-stocking ($16 ( 360; 180; 100) 5,760 2,880 1,600 10,240$58,997$71,510$170,573$301,080 The revised operating income statement is: General Mom-and-Pop Supermarket Drugstore Single  Chains Chains Stores Total Revenues $3,708,000 $3,150,000 $1,980,000 $8,838,000 Cost of goods sold 3,600,000 3,000,000 1,800,000 8,400,000 Gross margin 108,000 150,000 180,000 438,000 Operating costs 58,997 71,510 170,573 301,080 Operating income $ 49,003 $ 78,490 $ 9,427 $ 136,920 Operating income margin 1.32% 2.49% 0.48% 1.55% 4. The ranking of the three markets are: Using Gross Margin Using Operating Income 1. Mom-and-Pop Single Stores 9.09% 1. Drugstore Chains 2.49% 2. Drugstore Chains 4.76% 2. General Supermarket Chains 1.32% 3. General Supermarket Chains 2.91% 3. Mom-and-Pop Single Stores 0.48% The activity-based analysis of costs highlights how the Mom-and-Pop Single Stores use a larger amount of Pharmacares resources per revenue dollar than do the other two markets. The ratio of the operating costs to revenues across the three markets is: General Supermarket Chains 1.59% ($58,997 $3,708,000) Drugstore Chains 2.27% ($71,510 $3,150,000) Mom-and-Pop Single Stores 8.61% ($170,573 $1,980,000) This is a classic illustration of the maxim that all revenue dollars are not created equal. The analysis indicates that the Mom-and-Pop Single Stores are the least profitable market. Pharmacare should work to increase profits in this market through: (1) a possible surcharge, (2) decreasing the number of orders, (3) offering discounts for quantity purchases, etc. Other issues for Pharmacare to consider include a. Choosing the appropriate cost drivers for each area. The problem gives a cost driver for each chosen activity area. However, it is likely that over time further refinements in cost drivers would occur. For example, not all store deliveries are equally easy to make, depending on parking availability, accessibility of the storage/shelf space to the delivery point, etc. Similarly, not all cartons are equally easy to delivertheir weight, size, or likely breakage component are factors that can vary across carton types. b. Developing a reliable data base on the chosen cost drivers. For some items, such as the number of orders and the number of line items, this information likely would be available in machine readable form at a high level of accuracy. Unless the delivery personnel have hand-held computers that they use in a systematic way, estimates of shelf-stocking time are likely to be unreliable. Advances in information technology likely will reduce problems in this area over time. c. Deciding how to handle costs that may be common across several activities. For example, (3) store delivery and (4) cartons shipped to stores have the common cost of the same trip. Some organizations may treat (3) as the primary activity and attribute only incremental costs to (4). Similarly, (1) order processing and (2) line item ordering may have common costs. d. Behavioral factors are likely to be a challenge to Flair. He must now tell those salespeople who specialize in Mom-and-Pop accounts that they have been less profitable than previously thought. 5-36 (40 min.) ABC, health care. 1a. Medical supplies rate =  EMBED Equation.3  =  EMBED Equation.3  = $2,000/patient-year  EQ \A(Rent and clinic, maintenance rate)  =  EMBED Equation.3  =  EMBED Equation.3  = $6 per square foot  EQ \A(Admin. cost rate for, patient-charts, food, and laundry)  =  EMBED Equation.3  =  EMBED Equation.3  = $4,000/patient-year Laboratory services rate =  EMBED Equation.3  =  EMBED Equation.3  = $40 per test These cost drivers are chosen as the ones that best match the descriptions of why the costs arise. Other answers are acceptable, provided that clear explanations are given. 1b. Activity-based costs for each program and cost per patient-year of the alcohol and drug program follow: Alcohol Drug After-Care Total Direct labor Physicians at $150,000 0; 4; 0 $ 600,000 $ 600,000 Psychologists at $75,000 6; 4; 8 $450,000 300,000 $ 600,000 1,350,000 Nurses at $30,000 4; 6; 10 120,000 180,000 300,000 600,000 Direct labor costs 570,000 1,080,000 900,000 2,550,000 Medical supplies1 $2,000 40; 50; 60 80,000 100,000 120,000 300,000 Rent and clinic maintenance2 $6 9,000; 9,000; 12,000 54,000 54,000 72,000 180,000 Administrative costs to manage patient charts, food, and laundry3 $4,000 40; 50; 60 160,000 200,000 240,000 600,000 Laboratory services4 $40 400; 1,400; 700 16,000 56,000 28,000 100,000 Total costs $880,000 $1,490,000 $1,360,000 $3,730,000 Cost per patient-year  EMBED Equation.3   EMBED Equation.3  1Allocated using patient-years 2Allocated using square feet of space 3Allocated using patient-years 4Allocated using number of laboratory tests 1c. The ABC system more accurately allocates costs because it identifies better cost drivers. The ABC system chooses cost drivers for overhead costs that have a cause-and-effect relationship between the cost drivers and the costs. Of course, Clayton should continue to evaluate if better cost drivers can be found than the ones they have identified so far. By implementing the ABC system, Clayton can gain a more detailed understanding of costs and cost drivers. This is valuable information from a cost management perspective. The system can yield insight into the efficiencies with which various activities are performed. Clayton can then examine if redundant activities can be eliminated. Clayton can study trends and work toward improving the efficiency of the activities. In addition, the ABC system will help Clayton determine which programs are the most costly to operate. This will be useful in making long-run decisions as to which programs to offer or emphasize. The ABC system will also assist Clayton in setting prices for the programs that more accurately reflect the costs of each program. 2. The concern with using costs per patient-year as the rule to allocate resources among its programs is that it emphasizes input to the exclusion of outputs or effectiveness of the programs. After-all, Claytons goal is to cure patients while controlling costs, not minimize costs per-patient year. The problem, of course, is measuring outputs. Unlike many manufacturing companies, where the outputs are obvious because they are tangible and measurable, the outputs of service organizations are more difficult to measure. Examples are cured patients as distinguished from processed or discharged patients, educated as distinguished from partially educated students, and so on. 5-39 (50 min.) ABC, implementation, ethics. 1. Applewood Electronics should not emphasize the Regal model and should not phase out the Monarch model. Under activity-based costing, the Regal model has an operating income percentage of less than 3%, while the Monarch model has an operating income percentage of nearly 43%. Cost driver rates for the various activities identified in the activity-based costing (ABC) system are as follows: Soldering $ 942,000 ( 1,570,000 = $ 0.60 per solder point Shipments 860,000 ( 20,000 = 43.00 per shipment Quality control 1,240,000 ( 77,500 = 16.00 per inspection Purchase orders 950,400 ( 190,080 = 5.00 per order Machine power 57,600 ( 192,000 = 0.30 per machine-hour Machine setups 750,000 ( 30,000 = 25.00 per setup Applewood Electronics Calculation of Costs of Each Model under Activity-Based Costing Monarch Regal Direct costs Direct materials ($208 ( 22,000; $584 ( 4,000) $ 4,576,000 $2,336,000 Direct manufacturing labor ($18 ( 22,000; $42 ( 4,000) 396,000 168,000 Machine costs ($144 ( 22,000; $72 ( 4,000) 3,168,000 288,000 Total direct costs 8,140,000 2,792,000 Indirect costs Soldering ($0.60 ( 1,185,000; $0.60 ( 385,000) 711,000 231,000 Shipments ($43 ( 16,200; $43 ( 3,800) 696,600 163,400 Quality control ($16 ( 56,200; $16 ( 21,300) 899,200 340,800 Purchase orders ($5 ( 80,100; $5 ( 109,980) 400,500 549,900 Machine power ($0.30 ( 176,000; $0.30 ( 16,000) 52,800 4,800 Machine setups ($25 ( 16,000; $25 ( 14,000) 400,000 350,000 Total indirect costs 3,160,100 1,639,900 Total costs $11,300,100 $4,431,900 Profitability analysis Monarch Regal Total Revenues $19,800,000 $4,560,000 $24,360,000 Cost of goods sold 11,300,100 4,431,900 15,732,000 Gross margin $ 8,499,900 $ 128,100 $ 8,628,000 Per-unit calculations: Units sold 22,000 4,000 Selling price ($19,800,000 ( 22,000; $4,560,000 ( 4,000) $900.00 $1,140.00 Cost of goods sold ($11,300,100 ( 22,000; $4,431,900 ( 4,000) 513.64 1,107.98 Gross margin $386.36 $ 32.02 Gross margin percentage 42.9% 2.8% 2. Applewoods simple costing system allocates all manufacturing overhead other than machine costs on the basis of machine-hours, an output unit-level cost driver. Consequently, the more machine-hours per unit that a product needs, the greater the manufacturing overhead allocated to it. Because Monarch uses twice the number of machine-hours per unit compared to Regal, a large amount of manufacturing overhead is allocated to Monarch. The ABC analysis recognizes several batch-level cost drivers such as purchase orders, shipments, and setups. Regal uses these resources much more intensively than Monarch. The ABC system recognizes Regals use of these overhead resources. Consider, for example, purchase order costs. The simple system allocates these costs on the basis of machine-hours. As a result, each unit of Monarch is allocated twice the purchase order costs of each unit of Regal. The ABC system allocates $400,500 of purchase order costs to Monarch (equal to $18.20 ($400,500 ( 22,000) per unit) and $549,900 of purchase order costs to Regal (equal to $137.48 ($549,900 ( 4,000) per unit). Each unit of Regal uses 7.55 ($137.48 ( $18.20) times the purchases order costs of each unit of Monarch. Recognizing Regals more intensive use of manufacturing overhead results in Regal showing a much lower profitability under the ABC system. By the same token, the ABC analysis shows that Monarch is quite profitable. The simple costing system overcosted Monarch, and so made it appear less profitable. 3. Duvals comments about ABC implementation are valid. When designing and implementing ABC systems, managers and management accountants need to trade off the costs of the system against its benefits. Adding more activities would make the system harder to understand and more costly to implement but it would probably improve the accuracy of cost information, which, in turn, would help Applewood make better decisions. Similarly, using inspection-hours and setup-hours as allocation bases would also probably lead to more accurate cost information, but it would increase measurement costs. 4. Activity-based management (ABM) is the use of information from activity-based costing to make improvements in a firm. For example, a firm could revise product prices on the basis of revised cost information. For the long term, activity-based costing can assist management in making decisions regarding the viability of product lines, distribution channels, marketing strategies, etc. ABM highlights possible improvements, including reduction or elimination of non-value-added activities, selecting lower cost activities, sharing activities with other products, and eliminating waste. ABM is an integrated approach that focuses managements attention on activities with the ultimate aim of continuous improvement. As a whole-company philosophy, ABM focuses on strategic, as well as tactical and operational activities of the company. 5. Incorrect reporting of ABC costs with the goal of retaining both the Monarch and Regal product lines is unethical. In assessing the situation, the specific Standards of Ethical Conduct for Management Accountants (described in Exhibit 1-7) that the management accountant should consider are listed below. Competence Clear reports using relevant and reliable information should be prepared. Preparing reports on the basis of incorrect costs in order to retain product lines violates competence standards. It is unethical for Benzo to change the ABC system with the specific goal of reporting different product cost numbers that Duval favors. Integrity The management accountant has a responsibility to avoid actual or apparent conflicts of interest and advise all appropriate parties of any potential conflict. Benzo may be tempted to change the product cost numbers to please Duval, the division president. This action, however, would violate the responsibility for integrity. The Standards of Ethical Conduct require the management accountant to communicate favorable as well as unfavorable information. Credibility The management accountants standards of ethical conduct require that information should be fairly and objectively communicated and that all relevant information should be disclosed. From a management accountants standpoint, adjusting the product cost numbers to make both the Monarch and Regal lines look profitable would violate the standard of objectivity. Benzo should indicate to Duval that the product cost calculations are, indeed, appropriate. If Duval still insists on modifying the product cost numbers, Benzo should raise the matter with one of Duvals superiors. If, after taking all these steps, there is continued pressure to modify product cost numbers, Benzo should consider resigning from the company, rather than engage in unethical behavior. CHAPTER 11 11-23 (10 min.) Selection of most profitable product. Only Model 14 should be produced. The key to this problem is the relationship of manufacturing overhead to each product. Note that it takes twice as long to produce Model 9; machine-hours for Model 9 are twice that for Model 14. Management should choose the product mix that maximizes operating income for a given production capacity (the scarce resource in this situation). In this case, Model 14 will yield a $9.50 contribution to fixed costs per machine hour, and Model 9 will yield $9.00: Model 9Model 14 Selling price Variable costs per unit (total cost FMOH) Contribution margin per unit Relative use of machine-hours per unit of product Contribution margin per machine hour $100.00 82.00 $ 18.00 2 $ 9.00 $70.00 60.50 $ 9.50 1 $ 9.50 11-28 (30 min.) Equipment upgrade versus replacement. Based on the analysis in the table below, TechMech will be better off by $180,000 over three years if it replaces the current equipment. Over 3 yearsDifferenceComparing Relevant Costs of Upgrade andUpgradeReplacein favor of ReplaceReplace Alternatives(1)(2)(3) = (1) (2)Cash operating costs $140; $80 per desk  EMBED Equation.DSMT4  6,000 desks per yr.  EMBED Equation.DSMT4  3 yrs. $2,520,000$1,440,000$1,080,000Current disposal price (600,000) 600,000One time capital costs, written off periodically as depreciation 2,700,000 4,200,000 (1,500,000)Total relevant costs$5,220,000$5,040,000$ 180,000 Note that the book value of the current machine ($900,000) would either be written off as depreciation over three years under the upgrade option, or, all at once in the current year under the replace option. Its net effect would be the same in both alternatives: to increase costs by $900,000 over three years, hence it is irrelevant in this analysis. 2. Suppose the capital expenditure to replace the equipment is $X. From requirement 1, column (2), substituting for the one-time capital cost of replacement, the relevant cost of replacing is $1,440,000 $600,000 + $X. From column (1), the relevant cost of upgrading is $5,220,000. We want to find X such that $1,440,000 $600,000 + $X < $5,220,000 (i.e., TechMech will favor replacing) Solving the above inequality gives us X < $5,220,000 $840,000 = $4,380,000. TechMech would prefer to replace, rather than upgrade, if the replacement cost of the new equipment does not exceed $4,380,000. Note that this result can also be obtained by taking the original replacement cost of $4,200,000 and adding to it the $180,000 difference in favor of replacement calculated in requirement 1. 3. Suppose the units produced and sold over 3 years equal y. Using data from requirement 1, column (1), the relevant cost of upgrade would be $140y + $2,700,000, and from column (2), the relevant cost of replacing the equipment would be $80y $600,000 + $4,200,000. TechMech would want to upgrade if $140y + $2,700,000 < $80y $600,000 + $4,200,000 $60y < $900,000 y < $900,000  EMBED Equation.DSMT4  $60 = 15,000 units or upgrade when y < 15,000 units (or 5,000 per year for 3 years) and replace when y > 15,000 units over 3 years. When production and sales volume is low (less than 5,000 per year), the higher operating costs under the upgrade option are more than offset by the savings in capital costs from upgrading. When production and sales volume is high, the higher capital costs of replacement are more than offset by the savings in operating costs in the replace option. 4. Operating income for the first year under the upgrade and replace alternatives are shown below: Year 1UpgradeReplace(1)(2)Revenues (6,000  EMBED Equation.DSMT4  $500)$3,000,000$3,000,000Cash operating costs $140; $80 per desk  EMBED Equation.DSMT4  6,000 desks per year840,000480,000Depreciation ($900,000a + $2,700,000) EMBED Equation.DSMT4 3; $4,200,000 EMBED Equation.DSMT4 31,200,0001,400,000Loss on disposal of old equipment (0; $900,000 $600,000) 0 300,000Total costs 2,040,000 2,180,000Operating Income$ 960,000$ 820,000aThe book value of the current production equipment is $1,500,000  EMBED Equation.DSMT4 3 EMBED Equation.DSMT4 5 = $900,000; it has a remaining useful life of 3 years. First-year operating income is higher by $140,000 under the upgrade alternative, and Dan Doria, with his one-year horizon and operating income-based bonus, will choose the upgrade alternative, even though, as seen in requirement 1, the replace alternative is better in the long run for TechMech. This exercise illustrates the possible conflict between the decision model and the performance evaluation model. 11-31 (30 min.) Relevant costs, opportunity costs. 1. Easyspread 2.0 has a higher relevant operating income than Easyspread 1.0. Based on this analysis, Easyspread 2.0 should be introduced immediately: Easyspread 1.0 Easyspread 2.0 Relevant revenues $160 $195 Relevant costs: Manuals, diskettes, compact discs $ 0 $30 Total relevant costs 0 30 Relevant operating income $160 $165 Reasons for other cost items being irrelevant are: Easyspread 1.0 Manuals, diskettesalready incurred Development costsalready incurred Marketing and administrativefixed costs of period Easyspread 2.0 Development costsalready incurred Marketing and administrationfixed costs of period Note that total marketing and administration costs will not change whether Easyspread 2.0 is introduced on July 1, 2009, or on October 1, 2009. 2. Other factors to be considered: Customer satisfaction. If 2.0 is significantly better than 1.0 for its customers, a customer driven organization would immediately introduce it unless other factors offset this bias towards do what is best for the customer. Quality level of Easyspread 2.0. It is critical for new software products to be fully debugged. Easyspread 2.0 must be error-free. Consider an immediate release only if 2.0 passes all quality tests and can be fully supported by the salesforce. Importance of being perceived to be a market leader. Being first in the market with a new product can give Basil Software a first-mover advantage, e.g., capturing an initial large share of the market that, in itself, causes future potential customers to lean towards purchasing Easyspread 2.0. Moreover, by introducing 2.0 earlier, Basil can get quick feedback from users about ways to further refine the software while its competitors are still working on their own first versions. Moreover, by locking in early customers, Basil may increase the likelihood of these customers also buying future upgrades of Easyspread 2.0. Morale of developers. These are key people at Basil Software. Delaying introduction of a new product can hurt their morale, especially if a competitor then preempts Basil from being viewed as a market leader. 11-34 (3540 min.) Dropping a product line, selling more units. The incremental revenue losses and incremental savings in cost by discontinuing the Tables product line follows: Difference: Incremental (Loss in Revenues) and Savings in Costs from Dropping Tables LineRevenues Direct materials and direct manufacturing labor Depreciation on equipment Marketing and distribution General administration Corporate office costs Total costs Operating income (loss)$(500,000) 300,000 0 70,000 0 0 370,000 $(130,000)Dropping the Tables product line results in revenue losses of $500,000 and cost savings of $370,000. Hence, Grossman Corporations operating income will be $130,000 lower if it drops the Tables line. Note that, by dropping the Tables product line, Home Furnishings will save none of the depreciation on equipment, general administration costs, and corporate office costs, but it will save variable manufacturing costs and all marketing and distribution costs on the Tables product line. 2. Grossmans will generate incremental operating income of $128,000 from selling 4,000 additional tables and, hence, should try to increase table sales. The calculations follow: Incremental Revenues (Costs) and Operating Income Revenues $500,000 Direct materials and direct manufacturing labor (300,000) Cost of equipment written off as depreciation (42,000)* Marketing and distribution costs (30,000) General administration costs 0** Corporate office costs 0** Operating income $128,000 *Note that the additional costs of equipment are relevant future costs for the selling more tables decision because they represent incremental future costs that differ between the alternatives of selling and not selling additional tables. Current marketing and distribution costs which varies with number of shipments = $70,000 $40,000 = $30,000. As the sales of tables double, the number of shipments will double, resulting in incremental marketing and distribution costs of (2 ( $30,000) $30,000 = $30,000. **General administration and corporate office costs will be unaffected if Grossman decides to sell more tables. Hence, these costs are irrelevant for the decision. 3. Solution Exhibit 11-34, Column 1, presents the relevant loss of revenues and the relevant savings in costs from closing the Northern Division. As the calculations show, Grossmans operating income would decrease by $140,000 if it shut down the Northern Division (loss in revenues of $1,500,000 versus savings in costs of $1,360,000). Grossman will save variable manufacturing costs, marketing and distribution costs, and division general administration costs by closing the Northern Division but equipment-related depreciation and corporate office allocations are irrelevant to the decision. Equipment-related costs are irrelevant because they are past costs (and the equipment has zero disposal price). Corporate office costs are irrelevant because Grossman will not save any actual corporate office costs by closing the Northern Division. The corporate office costs that used to be allocated to the Northern Division will be allocated to other divisions. 4. Solution Exhibit 11-34, Column 2, presents the relevant revenues and relevant costs of opening the Southern Division (a division whose revenues and costs are expected to be identical to the revenues and costs of the Northern Division). Grossman should open the Southern Division because it would increase operating income by $40,000 (increase in relevant revenues of $1,500,000 and increase in relevant costs of $1,460,000). The relevant costs include direct materials, direct manufacturing labor, marketing and distribution, equipment, and division general administration costs but not corporate office costs. Note, in particular, that the cost of equipment written off as depreciation is relevant because it is an expected future cost that Grossman will incur only if it opens the Southern Division. Corporate office costs are irrelevant because actual corporate office costs will not change if Grossman opens the Southern Division. The current corporate staff will be able to oversee the Southern Divisions operations. Grossman will allocate some corporate office costs to the Southern Division but this allocation represents corporate office costs that are already currently being allocated to some other division. Because actual total corporate office costs do not change, they are irrelevant to the division. SOLUTION EXHIBIT 11-34 Relevant-Revenue and Relevant-Cost Analysis for Closing Northern Division and Opening Southern Division  (Loss in Revenues) and Savings in Costs from Closing Northern Division (1)Incremental Revenues and (Incremental Costs) from Opening Southern Division (2)Revenues$(1,500,000)$1,500,000Variable direct materials and direct manufacturing labor costs 825,000 (825,000)Equipment cost written off as depreciation 0(100,000)Marketing and distribution costs 205,000(205,000)Division general administration costs 330,000(330,000)Corporate office costs 0 0Total costs 1,360,000 (1,460,000)Effect on operating income (loss)$ (140,000)$ 40,000 11-35 (3040 min.) Make or buy, unknown level of volume. 1. The variable costs required to manufacture 150,000 starter assemblies are Direct materials $200,000 Direct manufacturing labor 150,000 Variable manufacturing overhead 100,000 Total variable costs $450,000 The variable costs per unit are $450,000 150,000 = $3.00 per unit. Let X = number of starter assemblies required in the next 12 months. The data can be presented in both all data and relevant data formats: All DataRelevant DataAlternative 1: MakeAlternative 2: BuyAlternative 1: MakeAlternative 2: BuyVariable manufacturing costs Fixed general manufacturing overhead Fixed overhead, avoidable Division 2 managers salary Division 3 managers salary Purchase cost, if bought from Tidnish Electronics Total  $ 3X 150,000 100,000 40,000 50,000 $340,000 + $ 3X $150,000 50,000 4X $200,000 + $ 4X $ 3X 100,000 40,000 50,000 $190,000 + $ 3X $50,000 4X $50,000 + $ 4X The number of units at which the costs of make and buy are equivalent is All data analysis: $340,000 + $3X = $200,000 + $4X X = 140,000 or Relevant data analysis: $190,000 + $3X = $50,000 + $4X X = 140,000 Assuming cost minimization is the objective, then If production is expected to be less than 140,000 units, it is preferable to buy units from Tidnish. If production is expected to exceed 140,000 units, it is preferable to manufacture internally (make) the units. If production is expected to be 140,000 units, Oxford should be indifferent between buying units from Tidnish and manufacturing (making) the units internally. 2. The information on the storage cost, which is avoidable if self-manufacture is discontinued, is relevant; these storage charges represent current outlays that are avoidable if self-manufacture is discontinued. Assume these $50,000 charges are represented as an opportunity cost of the make alternative. The costs of internal manufacture that incorporate this $50,000 opportunity cost are All data analysis: $390,000 + $3X Relevant data analysis: $240,000 + $3X The number of units at which the costs of make and buy are equivalent is All data analysis: $390,000 + $3X = $200,000 + $4X X = 190,000 Relevant data analysis: $240,000 + $3X = $50,000 + $4X X = 190,000 If production is expected to be less than 190,000, it is preferable to buy units from Tidnish. If production is expected to exceed 190,000, it is preferable to manufacture the units internally. CHAPTER 7 7-18 (2530 min.) Flexible-budget preparation and analysis. 1. Variance Analysis for Bank Management Printers for September 2009 Level 1 Analysis Actual Results (1)Static-Budget Variances (2) = (1) (3)Static Budget (3)Units sold Revenue 12,000 $252,000a 3,000 U $ 48,000 U 15,000 $300,000cVariable costs 84,000d 36,000 F 120,000fContribution margin Fixed costs Operating income168,000 150,000 $ 18,00012,000 U 5,000 U $ 17,000 U180,000 145,000 $ 35,000 $17,000 U Total static-budget variance 2. Level 2 Analysis  Actual Results (1) Flexible- Budget Variances (2) = (1) (3) Flexible Budget (3) Sales Volume Variances (4) = (3) (5) Static Budget (5)Units sold 12,000 0 12,000 3,000 U 15,000Revenue  $252,000a$12,000 F$240,000b$60,000 U$300,000cVariable costs 84,000d 12,000 F 96,000e 24,000 F 120,000fContribution margin 168,00024,000 F 144,00036,000 U 180,000Fixed costs 150,000 5,000 U 145,000 0 145,000Operating income$ 18,000$19,000 F$ (1,000)$36,000 U$ 35,000 $19,000 F $36,000 U Total flexible-budget Total sales-volume  variance variance $17,000 U Total static-budget variance a 12,000 $21 = $252,000 d 12,000 $7 = $ 84,000 b 12,000 $20 = $240,000 e 12,000 $8 = $ 96,000 c 15,000 $20 = $300,000 f 15,000 $8 = $120,000 3. Level 2 analysis breaks down the static-budget variance into a flexible-budget variance and a sales-volume variance. The primary reason for the static-budget variance being unfavorable ($17,000 U) is the reduction in unit volume from the budgeted 15,000 to an actual 12,000. One explanation for this reduction is the increase in selling price from a budgeted $20 to an actual $21. Operating management was able to reduce variable costs by $12,000 relative to the flexible budget. This reduction could be a sign of efficient management. Alternatively, it could be due to using lower quality materials (which in turn adversely affected unit volume). 7-19 (30 min.) Flexible budget, working backward. Variance Analysis for The Clarkson Company for the year ended December 31, 2009  Actual Results (1)Flexible- Budget Variances (2)=(1)((3) Flexible Budget (3) Sales-Volume Variances (4)=(3)((5) Static Budget (5)Units sold 130,000 0 130,000 10,000 F 120,000Revenues$715,000$260,000 F $455,000a$35,000 F$420,000Variable costs 515,000 255,000 U 260,000b 20,000 U 240,000Contribution margin200,000 5,000 F 195,00015,000 F180,000Fixed costs 140,000 20,000 U 120,000  0 120,000Operating income$ 60,000$ 15,000 U $ 75,000 $15,000 F$ 60,000  a 130,000 $3.50 = $455,000; $420,000  EMBED Equation.DSMT4 120,000 = $3.50 b 130,000 $2.00 = $260,000; $240,000  EMBED Equation.DSMT4 120,000 = $2.00 2. Actual selling price: $715,000 ( 130,000 = $5.50 Budgeted selling price: 420,000 120,000 = $3.50 Actual variable cost per unit: 515,000 130,000 = $3.96 Budgeted variable cost per unit: 240,000 120,000 = $2.00 3. A zero total static-budget variance may be due to offsetting total flexible-budget and total sales-volume variances. In this case, these two variances exactly offset each other: Total flexible-budget variance $15,000 Unfavorable Total sales-volume variance $15,000 Favorable A closer look at the variance components reveals some major deviations from plan. Actual variable costs increased from $2.00 to $3.96, causing an unfavorable flexible-budget variable cost variance of $255,000. Such an increase could be a result of, for example, a jump in direct material prices. Clarkson was able to pass most of the increase in costs onto their customersactual selling price increased by 57% [($5.50 $3.50) EMBED Equation.DSMT4 $3.50], bringing about an offsetting favorable flexible-budget revenue variance in the amount of $260,000. An increase in the actual number of units sold also contributed to more favorable results. The company should examine why the units sold increased despite an increase in direct material prices. For example, Clarksons customers may have stocked up, anticipating future increases in direct material prices. Alternatively, Clarksons selling price increases may have been lower than competitors price increases. Understanding the reasons why actual results differ from budgeted amounts can help Clarkson better manage its costs and pricing decisions in the future. The important lesson learned here is that a superficial examination of summary level data (Levels 0 and 1) may be insufficient. It is imperative to scrutinize data at a more detailed level (Level 2). Had Clarkson not been able to pass costs on to customers, losses would have been considerable. 7-20 (30-40 min.) Flexible budget and sales volume variances. 1. and 2. Performance Report for Marron, Inc., June 2009 ActualFlexible Budget VariancesFlexible BudgetSales Volume VariancesStatic BudgetStatic Budget VarianceStatic Budget Variance as % of Static Budget(1)(2) = (1) (3)(3)(4) = (3) (5)(5)(6) = (1) (5)(7) = (6)  EMBED Equation.DSMT4 (5)Units (pounds) 525,000  -  525,000 25,000 F 500,000  25,000 F5.0%Revenues$3,360,000  $ 52,500 U $3,412,500a $162,500 F$3,250,000 $110,000 F3.4%Variable mfg. costs 1,890,000  52,500 U 1,837,500b 87,500 U 1,750,000  140,000 U8.0%Contribution margin$1,470,000  $105,000 U $1,575,000 $ 75,000 F  $1,500,000 $ 30,000 U2.0% $105,000 U $ 75,000 F Flexible-budget variance Sales-volume variance  $30,000 U Static-budget variance a Budgeted selling price = $3,250,000 EMBED Equation.DSMT4 500,000 lbs = $6.50 per lb. Flexible-budget revenues = $6.50 per lb.  EMBED Equation.DSMT4  525,000 lbs. = $3,412,500 b Budgeted variable mfg. cost per unit = $1,750,000  EMBED Equation.DSMT4 500,000 lbs. = $3.50 Flexible-budget variable mfg. costs = $3.50 per lb.  EMBED Equation.DSMT4  525,000 lbs. = $1,837,500 3. The selling price variance, caused solely by the difference in actual and budgeted selling price, is the flexible-budget variance in revenues = $52,500 U. 4. The flexible-budget variances show that for the actual sales volume of 525,000 pounds, selling prices were lower and costs per pound were higher. The favorable sales volume variance in revenues (because more pounds of ice cream were sold than budgeted) helped offset the unfavorable variable cost variance and shored up the results in June 2009. Levine should be more concerned because the small static-budget variance in contribution margin of $30,000 U is actually made up of a favorable sales-volume variance in contribution margin of $75,000, an unfavorable selling-price variance of $52,500 and an unfavorable variable manufacturing costs variance of $52,500. Levine should analyze why each of these variances occurred and the relationships among them. Could the efficiency of variable manufacturing costs be improved? Did the sales volume increase because of a decrease in selling price or because of growth in the overall market? Analysis of these questions would help Levine decide what actions he should take. 7-23 (30 min.) Direct materials and direct manufacturing labor variances. 1. May 2009Actual ResultsPrice VarianceActual Quantity  EMBED Equation.DSMT4  Budgeted PriceEfficiency VarianceFlexible Budget(1)(2) = (1)(3)(3)(4) = (3) (5)(5)Units550550Direct materials$12,705.00 $1,815.00 U $10,890.00a  $990.00 U$9,900.00b Direct labor$ 8,464.50 $ 104.50 U $ 8,360.00c $440.00 F $8,800.00d Total price variance $1,919.50UTotal efficiency variance$550.00U a 7,260 meters  EMBED Equation.DSMT4 $1.50 per meter = $10,890 b550 lots  EMBED Equation.DSMT4 12 meters per lot  EMBED Equation.DSMT4 $1.50 per meter = $9,900 c 1,045 hours  EMBED Equation.DSMT4 $8.00 per hour = $8,360 d 550 lots  EMBED Equation.DSMT4 2 hours per lot  EMBED Equation.DSMT4 $8 per hour = $8,800 Total flexible-budget variance for both inputs = $1,919.50U + $550U = $2,469.50U Total flexible-budget cost of direct materials and direct labor = $9,900 + $8,800 = $18,700 Total flexible-budget variance as % of total flexible-budget costs = $2,469.50 EMBED Equation.DSMT4 $18,700 = 13.21% 2. May 2010Actual ResultsPrice VarianceActual Quantity  EMBED Equation.DSMT4  Budgeted PriceEfficiency VarianceFlexible Budget(1)(2) = (1) (3)(3)(4) = (3) (5)(5)Units550550Direct materials$11,828.36a $1,156.16 U $10,672.20b $772.20 U $9,900.00cDirect manuf. labor$ 8,295.21d $ 102.41 U $ 8,192.80e $607.20 F $8,800.00cTotal price variance $1,258.57UTotal efficiency variance$165.00U a Actual dir. mat. cost, May 2010 = Actual dir. mat. cost, May 2009  EMBED Equation.DSMT4  0.98  EMBED Equation.DSMT4  0.95 = $12,705  EMBED Equation.DSMT4  0.98  EMBED Equation.DSMT4  0.95 = $11.828.36 Alternatively, actual dir. mat. cost, May 2010 = (Actual dir. mat. quantity used in May 2009  EMBED Equation.DSMT4 0.98)  EMBED Equation.DSMT4 (Actual dir. mat. price in May 2009  EMBED Equation.DSMT4 0.95) = (7,260 meters  EMBED Equation.DSMT4 0.98)  EMBED Equation.DSMT4  ($1.75/meter  EMBED Equation.DSMT4 0.95) = 7,114.80  EMBED Equation.DSMT4  $1.6625 = $11,828.36 b (7,260 meters  EMBED Equation.DSMT4 0.98)  EMBED Equation.DSMT4 $1.50 per meter = $10,672.20 c Unchanged from 2009. d Actual dir. labor cost, May 2010 = Actual dir. manuf. cost May 2009  EMBED Equation.DSMT4 0.98 = $8,464.50  EMBED Equation.DSMT4 0.98 = $8,295.21 Alternatively, actual dir. labor cost, May 2010 = (Actual dir. manuf. labor quantity used in May 2009  EMBED Equation.DSMT4 0.98)  EMBED Equation.DSMT4 Actual dir. labor price in 2009 = (1,045 hours  EMBED Equation.DSMT4  0.98)  EMBED Equation.DSMT4  $8.10 per hour = 1,024.10 hours  EMBED Equation.DSMT4  $8.10 per hour = $8,295.21 e (1,045 hours  EMBED Equation.DSMT4 0.98)  EMBED Equation.DSMT4 $8.00 per hour = $8,192.80 Total flexible-budget variance for both inputs = $1,258.57U + $165U = $1,423.57U Total flexible-budget cost of direct materials and direct labor = $9,900 + $8,800 = $18,700 Total flexible-budget variance as % of total flexible-budget costs = $1,423.57 EMBED Equation.DSMT4 $18,700 = 7.61% 3. Efficiencies have improved in the direction indicated by the production managerbut, it is unclear whether they are a trend or a one-time occurrence. Also, overall, variances are still 7.6% of flexible input budget. GloriaDee should continue to use the new material, especially in light of its superior quality and feel, but it may want to keep the following points in mind: The new material costs substantially more than the old ($1.75 in 2009 and $1.6625 in 2010 vs. $1.50 per meter). Its price is unlikely to come down even more within the coming year. Standard material price should be re-examined and possibly changed. GloriaDee should continue to work to reduce direct materials and direct manufacturing labor content. The reductions from May 2009 to May 2010 are a good development and should be encouraged. 7-39 (60 min.) Comprehensive variance analysis review. Actual Results Units sold (90% 2,000,000) 1,800,000 Selling price per unit $4.80 Revenues (1,800,000 $4.80) $8,640,000 Direct materials purchased and used: Direct materials per unit $0.80 Total direct materials cost (1,800,000 $0.80) $1,440,000 Direct manufacturing labor: Actual manufacturing rate per hour $15 Labor productivity per hour in units 250 Manufacturing labor-hours of input (1,800,000 250) 7,200 Total direct manufacturing labor costs (7,200 $15) $108,000 Direct marketing costs: Direct marketing cost per unit $0.30 Total direct marketing costs (1,800,000 $0.30) $540,000 Fixed costs ($850,000 ( $30,000) $820,000 Static Budgeted Amounts Units sold 2,000,000 Selling price per unit $5.00 Revenues (2,000,000 $5.00) $10,000,000 Direct materials purchased and used: Direct materials per unit $0.85 Total direct materials costs (2,000,000 $0.85) $1,700,000 Direct manufacturing labor: Direct manufacturing rate per hour $15.00 Labor productivity per hour in units 300 Manufacturing labor-hours of input (2,000,000 300) 6,667 Total direct manufacturing labor cost (6,667 $15.00) $100,000 Direct marketing costs: Direct marketing cost per unit $0.30 Total direct marketing cost (2,000,000 $0.30) $600,000 Fixed costs $850,000 1. Actual Static-Budget Results Amounts Revenues $8,640,000 $10,000,000 Variable costs Direct materials 1,440,000 1,700,000 Direct manufacturing labor 108,000 100,000 Direct marketing costs 540,000 600,000 Total variable costs 2,088,000 2,400,000 Contribution margin 6,552,000 7,600,000 Fixed costs 820,000 850,000 Operating income $5,732,000 $6,750,000 2. Actual operating income $5,732,000 Static-budget operating income 6,750,000 Total static-budget variance $1,018,000 U Flexible-budget-based variance analysis for Sonnet, Inc. for March 2010:  Actual ResultsFlexible-Budget Variances Flexible BudgetSales-Volume Variances Static BudgetUnits (diskettes) sold 1,800,000 0 1,800,000 200,000 2,000,000 Revenues Variable costs Direct materials Direct manuf. labor Direct marketing costs Total variable costs $8,640,000 1,440,000 108,000 540,000 2,088,000 $360,000 U 90,000 F 18,000 U 0 72,000 F $9,000,000 1,530,000 90,000 540,000 2,160,000 $1,000,000 U 170,000 F 10,000 F 60,000 F 240,000 F $10,000,000 1,700,000 100,000 600,000 2,400,000Contribution margin 6,552,000 288,000 U 6,840,000 760,000 U 7,600,000Fixed costs 820,000 30,000 F 850,000 0 850,000Operating income$5,732,000 $258,000 U$5,990,000 $ 760,000 U $6,750,000   3. Flexible-budget operating income = $5,990,000. 4. Flexible-budget variance for operating income = $258,000U. 5. Sales-volume variance for operating income = $760,000U. Analysis of direct mfg. labor flexible-budget variance for Sonnet, Inc. for March 2010  Actual Costs Incurred (Actual Input Qty. Actual Price) Actual Input Qty. Budgeted PriceFlexible Budget (Budgeted Input Qty. Allowed for Actual Output Budgeted Price)Direct. Mfg. Labor(7,200 $15.00) $108,000(7,200 $15.00) $108,000(*6,000 $15.00) $90,000 $0 $18,000 U  Price variance Efficiency variance  * 1,800,000 units 300 direct manufacturing labor standard productivity rate per hour. 6. DML price variance = $0; DML efficiency variance = $18,000U 7. DML flexible-budget variance = $18,000U CHAPTER 8 8-16 (20 min.) Variable manufacturing overhead, variance analysis. 1. Variable Manufacturing Overhead Variance Analysis for Esquire Clothing for June 2009 Actual Costs Incurred Actual Input Qty. Actual Rate (1) Actual Input Qty. Budgeted Rate (2)Flexible Budget: Budgeted Input Qty. Allowed for Actual Output Budgeted Rate (3)Allocated: Budgeted Input Qty. Allowed for Actual Output Budgeted Rate (4)(4,536 $11.50) $52,164(4,536 $12) $54,432(4 1,080 $12) $51,840(4 1,080 $12) $51,840   2. Esquire had a favorable spending variance of $2,268 because the actual variable overhead rate was $11.50 per direct manufacturing labor-hour versus $12 budgeted. It had an unfavorable efficiency variance of $2,592 U because each suit averaged 4.2 labor-hours (4,536 hours 1,080 suits) versus 4.0 budgeted labor-hours. 8-17 (20 min.) Fixed-manufacturing overhead, variance analysis (continuation of 8-16). 1 & 2.  EMBED Equation.DSMT4  =  EMBED Equation.3  =  EMBED Equation.3  = $15 per hour Fixed Manufacturing Overhead Variance Analysis for Esquire Clothing for June 2009 Actual Costs Incurred (1) Same Budgeted Lump Sum (as in Static Budget) Regardless of Output Level (2)Flexible Budget: Same Budgeted Lump Sum (as in Static Budget) Regardless of Output Level (3) Allocated: Budgeted Input Qty. Allowed for Actual Output Budgeted Rate (4) $63,916 $62,400 $62,400(4 1,080 $15) $64,800 $1,516 U $2,400 F  Spending variance Never a variance Production-volume variance  $1,516 U $2,400 F Flexible-budget variance Production-volume variance The fixed manufacturing overhead spending variance and the fixed manufacturing flexible budget variance are the same$1,516 U. Esquire spent $1,516 above the $62,400 budgeted amount for June 2009. The production-volume variance is $2,400 F. This arises because Esquire utilized its capacity more intensively than budgeted (the actual production of 1,080 suits exceeds the budgeted 1,040 suits). This results in overallocated fixed manufacturing overhead of $2,400 (4 40 $15). Esquire would want to understand the reasons for a favorable production-volume variance. Is the market growing? Is Esquire gaining market share? Will Esquire need to add capacity? 8-21 (10(15 min.) 4-variance analysis, fill in the blanks. Variable Fixed1. Spending variance 2. Efficiency variance 3. Production-volume variance 4. Flexible-budget variance 5. Underallocated (overallocated) MOH$4,200 U 4,500 U NEVER 8,700 U 8,700 U$3,000 U NEVER 600 U 3,000 U 3,600 U These relationships could be presented in the same way as in Exhibit 8-4.  Actual Costs Incurred (1) Actual Input Qty. Budgeted Rate (2)Flexible Budget: Budgeted Input Qty. Allowed for Actual Output Budgeted Rate (3)Allocated: Budgeted Input Qty. Allowed for Actual Output Budgeted Rate (4)Variable MOH$35,700$31,500$27,000$27,000        Actual Costs Incurred (1) Same Budgeted Lump Sum (as in Static Budget) Regardless of Output Level (2)Flexible Budget: Same Budgeted Lump Sum (as in Static Budget) Regardless of Output Level (3) Allocated: Budgeted Input Qty. Allowed for Actual Output Budgeted Rate (4)Fixed MOH$18,000$15,000$15,000$14,400   An overview of the 4 overhead variances is: 4-Variance Analysis Spending Variance Efficiency VarianceProduction-Volume VarianceVariable Overhead $4,200 U $4,500 U Never a varianceFixed Overhead $3,000 U Never a variance $600 U 8-27 (15 min.) Identifying favorable and unfavorable variances. ScenarioVOH Spending VarianceVOH Efficiency VarianceFOH Spending VarianceFOH Production-Volume VarianceProduction output is 5% more than budgeted, and actual fixed manufacturing overhead costs are 6% more than budgeted Cannot be determined: no information on actual versus budgeted VOH ratesCannot be determined: no information on actual versus flexible-budget machine-hoursUnfavorable: actual fixed costs are more than budgeted fixed costsFavorable: output is more than budgeted causing FOH costs to be overallocatedProduction output is 10% more than budgeted; actual machine hours are 5% less than budgeted Cannot be determined: no information on actual versus budgeted VOH ratesFavorable: actual machine-hours less than flexible-budget machine-hoursCannot be determined: no information on actual versus budgeted FOH costsFavorable: output is more than budgeted causing FOH costs to be overallocatedProduction output is 8% less than budgeted Cannot be determined: no information on actual versus budgeted VOH ratesCannot be determined: no information on actual machine-hours versus flexible-budget machine-hoursCannot be determined: no information on actual versus budgeted FOH costsUnfavorable: output less than budgeted will cause FOH costs to be underallocatedActual machine hours are 15% greater than flexible-budget machine hours Cannot be determined: no information on actual versus budgeted VOH ratesUnfavorable: more machine-hours used relative to flexible budgetCannot be determined: no information on actual versus budgeted FOH costsCannot be determined: no information on flexible-budget machine-hours relative to static-budget machine-hoursRelative to the flexible budget, actual machine hours are 10% greater and actual variable manufacturing overhead costs are 15% greaterUnfavorable: actual VOH rate greater than budgeted VOH rateUnfavorable: actual machine-hours greater than flexible-budget machine-hoursCannot be determined: no information on actual versus budgeted FOH costsCannot be determined: no information on actual output relative to budgeted output 8-29 (30 min.) Comprehensive variance analysis. 1. Budgeted number of machine-hours planned can be calculated by multiplying the number of units planned (budgeted) by the number of machine-hours allocated per unit: 888 units ( 2 machine-hours per unit = 1,776 machine-hours. 2. Budgeted fixed MOH costs per machine-hour can be computed by dividing the flexible budget amount for fixed MOH (which is the same as the static budget) by the number of machine-hours planned (calculated in (a.)): $348,096 1,776 machine-hours = $196.00 per machine-hour 3. Budgeted variable MOH costs per machine-hour are calculated as budgeted variable MOH costs divided by the budgeted number of machine-hours planned: $71,040 1,776 machine-hours = $40.00 per machine-hour. 4. Budgeted number of machine-hours allowed for actual output achieved can be calculated by dividing the flexible-budget amount for variable MOH by budgeted variable MOH costs per machine-hour: $76,800 $40.00 per machine-hour= 1,920 machine-hours allowed 5. The actual number of output units is the budgeted number of machine-hours allowed for actual output achieved divided by the planned allocation rate of machine hours per unit: 1,920 machine-hours 2 machine-hours per unit = 960 units. 6. The actual number of machine-hours used per output unit is the actual number of machine hours used (given) divided by the actual number of units manufactured: 1,824 machine-hours 960 units = 1.9 machine-hours used per output unit. 8-39 (30(40 min.) Comprehensive review of Chapters 7 and 8, working backward from given variances. 1. Solution Exhibit 8-39 outlines the Chapter 7 and 8 framework underlying this solution. a. Pounds of direct materials purchased = $176,000 $1.10 = 160,000 pounds b. Pounds of excess direct materials used = $69,000 $11.50 = 6,000 pounds c. Variable manufacturing overhead spending variance = $10,350 $18,000 = $7,650 F d. Standard direct manufacturing labor rate = $800,000 40,000 hours = $20 per hour Actual direct manufacturing labor rate = $20 + $0.50 = $20.50 Actual direct manufacturing labor-hours = $522,750 $20.50 = 25,500 hours e. Standard variable manufacturing overhead rate = $480,000 40,000 = $12 per direct manuf. labor-hour Variable manuf. overhead efficiency variance of $18,000 $12 = 1,500 excess hours Actual hours Excess hours = Standard hours allowed for units produced 25,500 1,500 = 24,000 hours f. Budgeted fixed manufacturing overhead rate = $640,000 40,000 hours = $16 per direct manuf. labor-hour Fixed manufacturing overhead allocated = $16 ( 24,000 hours = $384,000 Production-volume variance = $640,000 $384,000 = $256,000 U The control of variable manufacturing overhead requires the identification of the cost drivers for such items as energy, supplies, and repairs. Control often entails monitoring nonfinancial measures that affect each cost item, one by one. Examples are kilowatts used, quantities of lubricants used, and repair parts and hours used. The most convincing way to discover why overhead performance did not agree with a budget is to investigate possible causes, line item by line item. Individual fixed overhead items are not usually affected very much by day-to-day control. Instead, they are controlled periodically through planning decisions and budgeting procedures that may sometimes have planning horizons covering six months or a year (for example, management salaries) and sometimes covering many years (for example, long-term leases and depreciation on plant and equipment). Solution Exhibit 8-39  Actual Costs Incurred (Actual Input Qty. ( Actual Rate) Actual Input Qty. ( Budgeted Rate Purchases UsageFlexible Budget: Budgeted Input Qty. Allowed for Actual Output ( Budgeted RateDirect Materials160,000 ( $10.40 $1,664,000160,000 ( $11.50 $1,840,00096,000 ( $11.50 $1,104,0003 ( 30,000 ( $11.50 $1,035,000 Direct Manuf. Labor0.85 ( 30,000 ( $20.50 $522,7500.85 ( 30,000 ( $20 $510,0000.80 ( 30,000 ( $20 $480,000   Actual Costs Incurred Actual Input Qty. ( Actual Rate Actual Input Qty. ( Budgeted RateFlexible Budget: Budgeted Input Qty. Allowed for Actual Output ( Budgeted RateAllocated: Budgeted Input Qty. Allowed for Actual Output ( Budgeted RateVariable MOH0.85 ( 30,000 ( $11.70 $298,3500.85 ( 30,000 ( $12 $306,0000.80 ( 30,000 ( $12 $288,0000.80 ( 30,000 ( $12 $288,000  Actual Costs Incurred (1) Same Budgeted Lump Sum (as in Static Budget) Regardless of Output Level (2)Flexible Budget: Same Budgeted Lump Sum (as in Static Budget) Regardless of Output Level (3) Allocated: Budgeted Input Qty. Allowed for Actual Output Budgeted Rate (4) Fixed MOH $597,460 $640,0000.80 50,000 $16 $640,0000.80 x 30,000 $16 $384,000  CHAPTER 22 22-21 (30 min.) Effect of alternative transfer-pricing methods on division operating income. Method A Internal Transfers at Market PricesMethod B Internal Transfers at 110% of Full Costs1. Mining Division Revenues: $90, $661 200,000 units $18,000,000 $13,200,000Costs: Division variable costs: $522 200,000 units 10,400,000 10,400,000Division fixed costs: $83 200,000 units 1,600,000 1,600,000 Total division costs 12,000,000 12,000,000Division operating income$ 6,000,000$ 1,200,000 Metals Division Revenues: $150 200,000 units $30,000,000 $30,000,000Costs: Transferred-in costs: $90, $66 200,000 units 18,000,000 13,200,000Division variable costs: $364 200,000 units 7,200,000 7,200,000Division fixed costs: $155 200,000 units 3,000,000 3,000,000 Total division costs 28,200,000 23,400,000 Division operating income$ 1,800,000$ 6,600,000 1$66 = Full manufacturing cost per unit in the Mining Division, $60 110% 2Variable cost per unit in Mining Division = Direct materials + Direct manufacturing labor + 75% of manufacturing overhead = $12 + $16 + (75% $32) = $52 3Fixed cost per unit = 25% of manufacturing overhead = 25% $32 = $8 4Variable cost per unit in Metals Division = Direct materials + Direct manufacturing labor + 40% of manufacturing overhead = $6 + $20 + (40% $25) = $36 5Fixed cost per unit in Metals Division = 60% of manufacturing overhead = 60% $25 = $15 2. Bonus paid to division managers at 1% of division operating income will be as follows: Method A Internal Transfers at Market PricesMethod B Internal Transfers at 110% of Full CostsMining Division managers bonus (1% ( $6,000,000; 1% ( $1,200,000)  $60,000 $ 12,000Metals Division managers bonus (1% ( $1,800,000; 1% ( $6,600,000) 18,000 66,000 The Mining Division manager will prefer Method A (transfer at market prices) because this method gives $60,000 of bonus rather than $12,000 under Method B (transfers at 110% of full costs). The Metals Division manager will prefer Method B because this method gives $66,000 of bonus rather than $18,000 under Method A. 3. Brian Jones, the manager of the Mining Division, will appeal to the existence of a competitive market to price transfers at market prices. Using market prices for transfers in these conditions leads to goal congruence. Division managers acting in their own best interests make decisions that are also in the best interests of the company as a whole. Jones will further argue that setting transfer prices based on cost will cause Jones to pay no attention to controlling costs since all costs incurred will be recovered from the Metals Division at 110% of full costs. 22-22 (30 min.) Transfer pricing, general guideline, goal congruence. 1. Using the general guideline presented in the chapter, the minimum price at which the Airbag Division would sell airbags to the Tivo Division is $90, the incremental costs. The Airbag Division has idle capacity (it is currently working at 80% of capacity). Therefore, its opportunity cost is zerothe Airbag Division does not forgo any external sales and as a result, does not forgo any contribution margin from internal transfers. Transferring airbags at incremental cost achieves goal congruence. 2. Transferring products internally at incremental cost has the following properties: a. Achieves goal congruenceYes, as described in requirement 1 above. b. Useful for evaluating division performanceNo, because this transfer price does not cover or exceed full costs. By transferring at incremental costs and not covering fixed costs, the Airbag Division will show a loss. This loss, the result of the incremental cost-based transfer price, is not a good measure of the economic performance of the subunit. c. Motivating management effortYes, if based on budgeted costs (actual costs can then be compared to budgeted costs). If, however, transfers are based on actual costs, Airbag Division management has little incentive to control costs. d. Preserves division autonomyNo. Because it is rule-based, the Airbag Division has no say in the setting of the transfer price. 3. If the two divisions were to negotiate a transfer price, the range of possible transfer prices will be between $90 and $125 per unit. The Airbag Division has excess capacity that it can use to supply airbags to the Tivo Division. The Airbag Division will be willing to supply the airbags only if the transfer price equals or exceeds $90, its incremental costs of manufacturing the airbags. The Tivo Division will be willing to buy airbags from the Airbag Division only if the price does not exceed $125 per airbag, the price at which the Tivo division can buy airbags in the market from external suppliers. Within the price range or $90 and $125, each division will be willing to transact with the other and maximize overall income of Quest Motors. The exact transfer price between $90 and $125 will depend on the bargaining strengths of the two divisions. The negotiated transfer price has the following properties. a. Achieves goal congruenceYes, as described above. b. Useful for evaluating division performanceYes, because the transfer price is the result of direct negotiations between the two divisions. Of course, the transfer prices will be affected by the bargaining strengths of the two divisions. c. Motivating management effortYes, because once negotiated, the transfer price is independent of actual costs of the Airbag Division. Airbag Division management has every incentive to manage efficiently to improve profits. d. Preserves subunit autonomyYes, because the transfer price is based on direct negotiations between the two divisions and is not specified by headquarters on the basis of some rule (such as Airbag Divisions incremental costs). 4. Neither method is perfect, but negotiated transfer pricing (requirement 3) has more favorable properties than the cost-based transfer pricing (requirement 2). Both transfer-pricing methods achieve goal congruence, but negotiated transfer pricing facilitates the evaluation of division performance, motivates management effort, and preserves division autonomy, whereas the transfer price based on incremental costs does not achieve these objectives. 22-27 (20min.) General guideline, transfer pricing. 1. The minimum transfer price that the SD would demand from the AD is the net price it could obtain from selling its screens on the outside market: $120 minus $5 marketing and distribution cost per screen, or $115 per screen. The SD is operating at capacity. The incremental cost of manufacturing each screen is $80. Therefore, the opportunity cost of selling a screen to the AD is the contribution margin the SD would forego by transferring the screen internally instead of selling it on the outside market. Contribution margin per screen = $115 $80 = $35 Using the general guideline,  EMBED Equation.DSMT4  =  EMBED Equation.DSMT4  +  EMBED Equation.DSMT4  = $80 + $35 = $115 2. The maximum transfer price the AD manager would be willing to offer SD is its own total cost for purchasing from outside, $120 plus $3 per screen, or $123 per screen. 3a. If the SD has excess capacity (relative to what the outside market can absorb), the minimum transfer price using the general guideline is: for the first 2,000 units (or 20% of output), $80 per screen because opportunity cost is zero; for the remaining 8,000 units (or 80% of output), $115 per screen because opportunity cost is $35 per screen. 3b. From the point of view of Shamrocks management, all of the SDs output should be transferred to the AD. This would avoid the $3 per screen variable purchasing cost that is incurred by the AD when it purchases screens from the outside market and it would also save the $5 marketing and distribution cost the SD would incur to sell each screen to the outside market. 3c. If the managers of the AD and the SD could negotiate the transfer price, they would settle on a price between $115 per screen (the minimum transfer price the SD will accept) and $123 per screen (the maximum transfer price the AD would be willing to pay). From requirements 1 and 2, we see that any price in this range would be acceptable to both divisions for all of the SDs output, and would also be optimal from Shamrocks point of view. The exact transfer price between $115 and $123 will depend on the bargaining strengths of the two divisions. Of course, Shamrock's management could also mandate a particular transfer price between $115 and $123 per screen. 22-32 (40 min.) Multinational transfer pricing, global tax minimization. This is a two-country two-division transfer-pricing problem with two alternative transfer-pricing methods. Summary data in U.S. dollars are: South Africa Mining Division Variable costs: 560 ZAR 7 = $80 per lb. of raw diamonds Fixed costs: 1,540 ZAR 7 = $220 per lb. of raw diamonds Market price: 3,150 ZAR 7 = $450 per lb. of raw diamonds U.S. Processing Division Variable costs = $150 per lb. of polished industrial diamonds Fixed costs = $700 per lb. of polished industrial diamonds Market price = $5,000 per lb. of polished industrial diamonds 1. The transfer prices are: a. 200% of full costs Mining Division to Processing Division = 2.0 ($80 + $220) = $600 per lb. of raw diamonds b. Market price Mining Division to Processing Division = $450 per lb. of raw diamonds 200% of Full CostMarket PriceSouth Africa Mining Division Division revenues, $600, $450  EMBED Equation.DSMT4  4,000 Costs Division variable costs, $80  EMBED Equation.DSMT4  4,000 Division fixed costs, $220  EMBED Equation.DSMT4  4,000 Total division costs Division operating income U.S. Processing Division Division revenues, $5,000  EMBED Equation.DSMT4  2,000 Costs Transferred-in costs, $600, $450  EMBED Equation.DSMT4  4,000 Division variable cost, $150  EMBED Equation.DSMT4 2,000 Division fixed costs, $700  EMBED Equation.DSMT4  2,000 Total division costs Division operating income $2,400,000 320,000 880,000 1,200,000 $1,200,000 $10,000,000 2,400,000 300,000 1,400,000 4,100,000 $ 5,900,000 $1,800,000 320,000 880,000 1,200,000 $ 600,000 $10,000,000 1,800,000 300,000 1,400,000 3,500,000 $ 6,500,000 2.200% of Full CostMarket PriceSouth Africa Mining Division Division operating income Income tax at 18% Division after-tax operating income $1,200,000 216,000 $ 984,000 $600,000 108,000 $492,000 U.S. Processing Division Division operating income Income tax at 30% Division after-tax operating income  $5,900,000 1,770,000 $4,130,000 $6,500,000 1,950,000 $4,550,000 3.200% of Full CostMarket PriceSouth Africa Mining Division: After-tax operating income U.S. Processing Division: After-tax operating income Industrial Diamonds: After-tax operating income $ 984,000 4,130,000 $5,114,000 $ 492,000 4,550,000 $5,042,000 The South Africa Mining Division manager will prefer the higher transfer price of 200% of full cost and the U.S. Processing Division manager will prefer the lower transfer price equal to market price. Industrial Diamonds will maximize companywide net income by using the 200% of full cost transfer-pricing method. This method sources more of the total income in South Africa, the country with the lower income tax rate. 4. Factors that executives consider important in transfer pricing decisions include: a. Performance evaluation b. Management motivation c. Pricing and product emphasis d. External market recognition Factors specifically related to multinational transfer pricing include: a. Overall income of the company b. Income or dividend repatriation restrictions c. Competitive position of subsidiaries in their respective markets 22-34 (30 min.) Transfer pricing, goal congruence. See column (1) of Solution Exhibit 22-34. The net cost of the in-house option is $230,000. See columns (2a) and (2b) of Solution Exhibit 22-34. As the calculations show, if Johnson Corporation offers a price of $38 per tape player, Orsilo Corporation should purchase the tape players from Johnson; this will result in an incremental net cost of $210,000 (column 2a). If Johnson Corporation offers a price of $45 per tape player, Orsilo Corporation should manufacture the tape players in-house; this will result in an incremental net cost of $230,000 (column 2b). SOLUTION EXHIBIT 22-34 Transfer 10,000 tape players to Assembly. Sell 2,000 in outside market at $35 each (1)Buy 10,000 tape players from Johnson at $38. Sell 12,000 tape players in outside market at $35 each (2a)Buy 10,000 tape players from Johnson at $40. Sell 12,000 tape players in outside market at $35 each (2x)Buy 10,000 tape players from Johnson at $45. Sell 12,000 tape players in outside market at $35 each (2b)Incremental cost of Cassette Division supplying 10,000 tape players to Assembly Division $25 ( 10,000; 0; 0; 0 $(250,000) $ 0 $ 0 $ 0Incremental costs of buying 10,000 tape players from Johnson $0; $38 ( 10,000; $40 ( 10,000; $45 ( 10,000 0 (380,000) (400,000) (450,000)Revenue from selling tape players in outside market $35 ( 2,000; 12,000; 12,000; 12,000 70,000 420,000 420,000 420,000Incremental costs of manufacturing tape players for sale in outside market $25 ( 2,000; 12,000; 12,000; 12,000 (50,000) (300,000) (300,000) (300,000)Revenue from supplying head mechanism to Johnson $20 ( 0; 10,000; 10,000; 10,000 0 200,000 200,000 200,000Incremental costs of supplying head mechanism to Johnson $15 ( 0; 10,000; 10,000; 10,000 0 (150,000) (150,000) (150,000)Net costs$(230,000)$(210,000)$(230,000)$(280,000) Comparing columns (1) and (2a), at a price of $38 per tape player from Johnson, the net cost of $210,000 is less than the net cost of $230,000 to Orsilo Corporation if it made the tape players in-house. So, Orsilo Corporation should outsource to Johnson. Comparing columns (1) and (2b), at a price of $45 per tape player from Johnson, the net cost of $280,000 is greater than the net cost of $230,000 to Orsilo Corporation if it made the tape players in-house. Therefore, Orsilo Corporation should reject Johnsons offer. Now consider column (2x) of Solution Exhibit 22-34. It shows that at a price of $40 per tape player from Johnson, the net cost is exactly $230,000, the same as the net cost to Orsilo Corporation of manufacturing in-house (column 1). Thus, for prices between $38 and $40, Orsilo will prefer to purchase from Johnson. For prices greater than $40 (and up to $45), Orsilo will prefer to manufacture in-house. 3. The Cassette Division can manufacture at most 12,000 tape players and it is currently operating at capacity. The incremental costs of manufacturing a tape player are $25 per unit. The opportunity cost of manufacturing tape players for the Assembly Division is (1) the contribution margin of $10 (selling price, $35 minus incremental costs $25) that the Cassette Division would forgo by not selling tape players in the outside market plus (2) the contribution margin of $5 (selling price, $20 minus incremental costs, $15) that the Cassette Division would forgo by not being able to sell the head mechanism to external suppliers of tape players such as Johnson (recall that the Cassette division can produce as many head mechanisms as demanded by external suppliers, but their demand will fall if the Cassette Division supplies the Assembly Division with tape players). Thus, the total opportunity cost to the Cassette Division of supplying tape players to Assembly is $10 + $5 = $15 per unit. Using the general guideline,  EMBED Equation.2  =  EMBED Equation.2  = $25 + $15 = $40 Thus, the minimum transfer price that the Cassette Division will accept for each tape player is $40. Note that at a price of $40, Orsilo is indifferent between manufacturing tape players in-house or purchasing them from an external supplier. 4a. The transfer price is set to $40 + $1 = $41 and Johnson is offering the tape players for $40.50 each. Now, for an outside price per tape player below $41, the Assembly Division would prefer to purchase from outside; above it, the Assembly Division would prefer to purchase from the Cassette Division. So, the Assembly division will buy from Johnson at $40.50 each and the Cassette Division will be forced to sell its output on the outside market. 4b. But for Orsilo, as seen from requirements 1 and 2, an outside price of $40.50, which is greater than the $40 cut-off price, makes inhouse manufacture the optimal choice. So, a mandated trans%78CDEOShg { P S # a"b"l"m"##$#%##øޖޖ}}q}me`m ha5hN[ha5hah hkA5CJ aJ hkAhkA6OJQJaJhkAOJQJaJhkA5OJQJaJha(5OJQJ\aJha(OJQJaJha(6OJQJaJha(5OJQJaJhiBhiB5CJ OJQJaJ ha(ha(h6uCJ$aJ$hlc^CJ$aJ$ha(ha(CJ$aJ$#8DEOf k O P # P[k  & F gdkA  gdkAgda( & F ^`gdkA$ & F ^`a$gda( $ a$gda(^gda(dBBIku*9+,{8hi h^h`gdkA & F 88^8`gdkA 0^`0gdkA 8^8`gdkA 8^8`gdkA  pgdkAgda(  & F gdkAicd' a"b"l"m"gda(  gdkA & F 8^8`gdkA gdkA ^`gdkA 8^8`gdkA  gdkAm"""SY$ & F h8Eƀ2sF^`a$gdaQ$ & F Eƀ2sF-a$gda"#$#%#}$ 8^a$gda$ & F h8^`a$gdaY$ & F h8Eƀ2sF^`a$gda%###NU$ & F 88Eƀ2sF.^8a$gda[$ & F Eƀ2sF -^`a$gda###$A$Q$R$S$k$$$$$$%!%4%8%%%%%& & & &\''' ( (())))))**"*.*>*F*M*V*`*f*g***********û hahah^ha5 hthahtha>*htha5jhaU j$: haUVmHnHujthaUh& ha>* ha>* hha ha5ha ha6:#S$$$$$SK>0  dgda $ pa$gda$a$gdaU$ & F 88Eƀ2sF.^8a$gdaU$ & F 88Eƀ2sF.^8a$gda$$ %*%A%B%Y%%%%%%%% &&W'$a$gda $]a$gda$ 8]a$gda$ v]a$gda$ La$gda $ a$gda$ d^a$gda  dgdaW'X'\'h'p'|'''''''' $$Ifa$gd ygda$a$gda '''''' (qeeeee $$Ifa$gd ykd-$$IfTP4rG+ [g:0 l 4 Paf4yt yT ( (((6(;(C(ofZZZZ $$Ifa$gd y $Ifgd ykd$$IfTP4rG+ [g:0 l 4 Paf4yt yTC(D(E(F(G(H(I(qh\\\\ $$Ifa$gd y $Ifgd ykd$$IfTP4rG+ [g:0 l 4 Paf4yt yTI(J(T(Z(t(y((ofZZZZ $$Ifa$gd y $Ifgd ykd$$IfTP4rG+ [g:0 l 4 Paf4yt yT((()))**k+,,qi_ZZZZZZZgda dgda$a$gdakdM$$IfTP4rG+ [g:0 l 4 Paf4yt yT **+++=+++++++,,$,O,Q,0000000000011'1+1/11181111111111111111111'2-2.2/2 hLHhah8hahs7u h8hahLHhahs7u>*hLHha>* ha>*hs7uha>* hs7uhah`hahs7u h`ha ha\ ha5hkA hahaha8,-./0000000 181m111111<2w2 gda dgda gda dgda $ a$gdagda(gda/2022232:2X2i2k2l2n2w2{2222223333 3 3 33353@3A3B3N3O3Q3T3V3v3x3z3|3}3~3333333344"4#4%4ܺ೫೑Č hLHha h$\hLHha>* hs7uhahLHhahs7u>*hLHha>* ho2hah8hahs7u ha\hs7uhahs7u>*hs7uha>*ha h8hahs7uha>* ha>*hs7uhahs7u>*4w2x2{2223N3O3P3Q3T3333.4a4b4f444 5 5 5Z555 Jgda gda dgda%4,414Q4R4U4a4f4g44444444444445 5 5N5Z5w5x5z5{5}5~5555555555566606X6x666ǽDzݭǽݡ윔h?(ha5 h?(hahAha5 ha5 ha5CJ ha>* ha>*hLHhahLH>*ho2hahLH ho2hah8hahLH ha\hLHha>* hLHhaha h8hahLHha>*1556606T6y6666666797_7`7777$a$gda $ a$gda$a$gda $ a$gda $ a$gda $a$gda $ a$gda $ a$gda6666%7,7.787V7_7`7g7777788A8888888899999p:q:::;;;;;;<W<a<<<= =q={===*>4>>>>>>??h@haCJOJQJ ha5>* jhahaOJQJ hJjahahC"ha5h]ha\h?(ha5 h?(ha ha5 ha>* ha>*ha ha5CJ;7778B8q888889999m999p:q: dgda gda `gda p`gda $ pa$gda$a$gda$a$gda$a$gdaq::::0;L;;;;;<2<z  P "<gda ,<^gda $ "^gda @ N "^gda @ N <"^gda ,@ N ^`gda ,P @ N <^gda 2<b<<<< =K=|===>5>h>>>>? dgda $ <a$gda   "<gda   "<gda ,<^gda ,P<^gda ,<^gda?????????Hkd $$IfTP4r  h h@4 Paf4yt yT$[$If^[`a$gd y $$Ifa$gd y $Ifgd y????????@@1@2@A@B@E@H@Z@[@@@@@@@@@@@@VAWA\AfAxAzAAAAAAAABB&B+B0B5B>BCBRBUB\B]B^B˿ hdh hdh 5 h 5h hd-h 5hiBhiB5CJaJh 5CJ aJ h h 5CJ aJ hiB5CJ aJ h@ha>*CJOJQJ h@hah@haCJOJQJhaCJOJQJ6???????????$d$If]da$gd y (#$If^`gd y $Ifgd y ??kd$$IfTP4  d<*hv8h@((((4 Paf4yt yT?@@@@@'@0@1@ V$If]Vgd y$d$If]da$gd y$If^`gd y (#$If^`gd y $Ifgd y1@2@5@8/ $Ifgd ykdB$$IfTP4ִ d<*Fv88@    4 Paf4yt yT5@9@:@;@<@=@>@?@@@A@$d$If]da$gd y $Ifgd y (#$If^`gd y A@B@kdZ$$IfTP4  d<*hv8h@((((4 Paf4yt yTB@E@I@J@K@U@V@W@X@Y@Z@$d$If]da$gd y (#$If^`gd y $Ifgd y Z@[@kd$$IfTP4  d<*hv8h@((((4 Paf4yt yT[@j@n@o@p@y@}@~@@@@$d$If]da$gd y (#$If^`gd y $Ifgd y @@kd$$IfTP4  d<*hv8h@((((4 Paf4yt yT@@@@@@@@@@@$d$If]da$gd y (#$If^`gd y $Ifgd y @@kdP$$IfTP4  d<*hv8h@((((4 Paf4yt yT@@@@@@@@@@@$d$If]da$gd y (#$If^`gd y $Ifgd y @@kd$$IfTP4  d<*hv8h@((((4 Paf4yt yT@@@@VAWAxAyAzA{AAAAAAA $$Ifa$gd y$ p <$]a$gd $ @]a$gd $ ]a$gd AAA<0 $$Ifa$gd ykd$$IfP4ִhT <$%4DLt%    4 Paf4yt yAAAAAAAA$$&dIfPa$gd yAAAA<0 $ $Ifa$gd y $$Ifa$gd ykd$$IfP4ִhT <$%4DLt%    4 Paf4yt yAABBBBB$ $Ifa$gd y$ $Ifa$gd y$ l$Ifa$gd y$  $Ifa$gd yBB B&B<0 $ $Ifa$gd y $$Ifa$gd ykd $$IfP4ִhT <$%4DLt%    4 Paf4yt y&B,B0B6B:B>BDB$ $Ifa$gd y$ $Ifa$gd y$ l$Ifa$gd y$  $Ifa$gd yDBEBHBNB<0 $ $Ifa$gd y $$Ifa$gd ykd!$$IfP4ִhT <$%4DLt%    4 Paf4yt yNBRBVB\B^BbBhB$ $Ifa$gd y$ $Ifa$gd y$ l$Ifa$gd y$  $Ifa$gd y^BgBrBuBzBBBBBBBBBBBBBBC+CFCPCCCCC$D/DKDUDDDDDGGGG5G6G7G8GKGLGGGGƻ~~ jh OJQJh OJQJhyEh 5OJQJaJhD+h >*CJOJQJaJhD+h 5CJaJhD+h CJaJh9Jh 5CJOJQJaJ h >* h >* h h h h 5 h 5CJh h 5.hBiBlBrB<0 $ $Ifa$gd y $$Ifa$gd ykd!$$IfP4ִhT <$%4DLt%    4 Paf4yt yrBvBzBBBBB$ $Ifa$gd y$ $Ifa$gd y$ l$Ifa$gd y$  $Ifa$gd yBBBB<, $ pa$gd $ ]a$gd kd"$$IfP4ִhT <$%4DLt%    4 Paf4yt yBBB+CQCRCCCCCC0DVDWDDDDD!EGG$ p]a$gd  h^gd $ & F h^`a$gd $ a$gd G7G8GlGGGGH$H%HMHHg (# ]^`gd  (# \ ]^`gd  (# ]^`gd  (# ]^`gd  (#]^`gd $ ]a$gd GGHHH#HHHHHHHIII6I8I9I:I;I_JnJoJJJJJJJJJJJJĻreh OJQJmHnHu&j#h EHOJQJUmHnHu,jk? h CJOJQJUVmHnHujh OJQJU"jh OJQJUmHnHuh 5OJQJh 5;OJQJh 5CJOJQJh >*OJQJ jh OJQJh OJQJh >*OJQJ!HHHHII6I9I;IdJiQQQ (#]^`gd $ (#T \ &dP]^`gd  (#T \ ]^`gd  (#d]^`gd  (# ]^`gd  (# ]^`gd dJJJJJK K=KZKKKKKss (#8d]^`gd  (#@ ]^`gd  (#6 ]^`gd  (#8@ ]^`gd  (# @ ]^`gd JJJJJKKKKKKK K%K&K9K:K;KM?MRMûûq]ûû&j-h EHOJQJUmHnHu,jk? h CJOJQJUVmHnHujh OJQJUh >*OJQJh >*OJQJ jh OJQJh CJOJQJh OJQJ"jh OJQJUmHnHu&j+h EHOJQJUmHnHu,jͮ? h CJOJQJUVmHnHuKL:LrLLLLL0MooQ (#x]^`gd  (# \ ]^`gd  (#2 \ ]^`gd  (#f]^`gd  (#2 d]^`gd  (#2 d]^`gd RMSMTMUMMcNdNNNNNNNNOO O@OAOTOUOVOXOûxgM:g%j1hyEh EHOJQJUaJ2ji@ hyEh OJQJUVaJmHnHu!jhyEh OJQJUaJhyEh >*OJQJaJh OJQJaJhyEh >*OJQJaJ jhyEh OJQJaJhyEh OJQJaJh OJQJ"jh OJQJUmHnHu&j/h EHOJQJUmHnHu,j? h CJOJQJUVmHnHu0MVMMMMMPNQNpNvW (# d]^`gd  (#d]^`gd  (#8d]^`gd  (#d]^`gd  (#Tx]^`gd  (# f]^`gd pNNNOOO9O:OOOO(Pqq (#x]^`gd  (#x]^`gd  (#Tx]^`gd  (# \ ]^`gd  (# d]^`gd XOOOOOOOOOOO7P8P|PPPPQQ QQ3Q6QQQRQeQfQzvzezQ&j=? h6Fh UVmHnHu jh6Fh UmHnHuh h6Fh h6Fh 5 h 5h OJQJaJ0j3hyEh EHOJQJUaJmHnHu2j? hyEh OJQJUVaJmHnHu,jhyEh OJQJUaJmHnHu!jhyEh OJQJUaJhyEh OJQJaJ(P)PQQ3QiQQQR7RORjRRSaSzzz gd $ 6a$gd $ 6a$gd $ 6a$gd $ a$gd $ 6a$gd $ fa$gd $ a$gd  (#8x]^`gd fQgQhQiQjQQQQQQQQQQQQQQQRRRRRRR6R7RNRƳƦƍyf[HՍՍ$j<h6Fh EHUmHnHujN@K h UV$j<:h6Fh EHUmHnHu&j@ h6Fh UVmHnHuh (j/7h6Fh EHUaJmHnHuj<@K h CJUV$jh6Fh UaJmHnHuh6Fh aJ h aJ h6Fh jh6Fh UmHnHu$j 5h6Fh EHUmHnHuNRORiRjReS|S}SSSSSSSSSSSSSSSSSGTHTOTPT}T~TTTTTTTTTTTTT+U,U_UxUyUUUUUUVVVVVVVVVV)W j-h6Fh aJh6Fh aJ jh6Fh  j-h6Fh h6Fh 5 h 5h6Fh >* h >*h6Fh >* h >* jh6Fh h h6Fh =aSdSSSSSS%T'THTaTqTTxxx$ xHB@@]a$gd $ 8@]a$gd $ @]a$gd $ ]a$gd $ ]a$gd $ 6a$gd $ 6a$gd $ h^ha$gd TTTTTTT4U^U_UUUub$ @@@]a$gd $ @a$gd $ \ H@@@@]a$gd $ 6@@]a$gd $ x@B@@]a$gd $ r@B@@]a$gd $ 8r@@B@@]a$gd $ 8x@@B@@]a$gd UUUEVFVfVVV W W}}dd$ x, @@B@@@@]a$gd $ x @@B@@@@]a$gd $ x@@B@@]a$gd $ x@@B@@]a$gd $ @@@@]a$gd $ j@@B@@]a$gd $ @@@]a$gd W)WlWWWWXOXXxaa$ d@@@@@@]a$gd $  f@@@]a$gd $ V @@@@@@]a$gd $ H @@@@@@]a$gd $  @@@@@@]a$gd $ x @@B@@@@]a$gd $ x,@@B@@]a$gd )WTWUWZW[WWWWWWWXX2X3XFXGXHXIXXXXXXXAZBZFZHZTZdZZZϿzpjaWR h >*hDh 5aJhDh aJ h aJh h 5aJ h5aJjCh EHU j>: h UVmHnHujAh EHU j: h UVmHnHujh Uj?h EHUmHnHu j8@ h UVmHnHujh UmHnHu j-h jh h XXAZBZdZeZZZZZ[||j$  a$gd $  a$gd $  a$gd $  a$gd !$ ,P "p ]^a$gd $ V@@@@@@]a$gd $ V@@@@@@]a$gd ZZZ[[4[5[H[I[J[K[N[O[b[c[d[e[f[]]]]]^^ ^3^4^5^6^9^:^M^N^r_$jy? h CJUVmHnHujIh EHUmHnHu$jz? h CJUVmHnHujHh EHUmHnHu$j|y? h CJUVmHnHuh mHnHujEh EHUmHnHu$j? h CJUVmHnHujh UmHnHu h >* h >*h ![[v[[[C\D\v\\\\D]E]d]u]$ $ @ ^a$gd $ $ @ a$gd $ $ @ a$gd $  $ @ @@@a$gd $  a$gd u]]]^^a^b^^^^_n__{{ojjjjgd `gda$ $ @ ^@a$gd $ & $ @ V^@@@@a$gd $  $ @ ^a$gd $ 6a$gd $ 6a$gd $  F@ ^a$gd N^O^P^Q^^^^^^^^^^^^^_____*_<_=_>_U_V_W_X_h_m_n_z_______չչձզչչՆyչqչձfj1K h UVh>rh >*jPhTh EHUj#K h UVh>rh H*jNhTh EHUjK h UVjh U h>rh hUNh 5hX&h 5 ha5h h mHnHujh UmHnHujLh EHUmHnHu&________________`````,`F`H`M`N`O`S`X`Y`z`````````aaaaa%a-aLaMadaeafagaxayaaaaa߷ߟjXhTh EHUjfK h UVjUhTh EHUjbK h UVh>rh H*hW|h >*h>rh >* h >*h h>rh jh UjShTh EHU9__`Y``````-aaab)bgbbbbbbc4c$ fx@@@@a$gd $ x@@@@a$gd $ x@@a$gd $d]a$gd gd aaaaaaaaaaaaaaaaabbb#b(b)b?bTbXb]b^babfbgbbbbbbbbbbbbbbbbbbc󺲫j]h EHU jQ: h UVmHnHuh,h 5 hkch hX&h hX&h 5 h 5hNh >* h >*h>rh >* h>rh jZhTh EHUjkK h UVh jh U0cccccc*c+c,c-cJcKc^c_c`cacfcgczc{c|c}cccdddddd!d"d5d6d7d8dtdȾ٭ْف٭wf\jih EHU j7f: h UVmHnHujgh EHU j-h jeh EHU je: h UVmHnHujch EHU je: h UVmHnHujah EHU jZe: h UVmHnHuh jh UjM_h EHU j'R: h UVmHnHu$4cbcccccdFdGd^ddddd~~~~$ @Cd]a$gd $ X x@@d]a$gd $  x@@d]a$gd $a$gd $ H@@@d]a$gd $ x@@@@a$gd $ x@@`a$gd tdudddddee* h >* h >*h jh ,deee:gquqqlrqr~rrrr(s2s6sKsSssssssszttQuRu韔 h >* h >* h 6h)WPh CJaJh)WPh 5mH sH hi}h 5mH sH h mH sH jlh=dh UVjj: h UVjh Uhbh CJ h 5h jh UmHnHu1nnnnnnnnoyyy $If^gd y $$Ifa$gd y $Ifgd yckdk$$IfP4F     4 Paf4yt yo o o!oXoYouovooo_$0^`0a$gd $|^`|a$gd $a$gd &dPgd gd ckd/l$$IfP4F     4 Paf4yt yoooojpppppppq$ 4X a$gd $ a$gd $ *ba$gd $ T0^`0a$gd $ 0^`0a$gd $ 0^`0a$gd $ 0^`0a$gd >qBq]qaqeqiqcrgrkrlrrrrrr~$ X a$gd  gd $ 4X a$gd $ a$gd $ 4X a$gd $ & F 4X 0^`0a$gd $ & F 4X 0^`0a$gd rs3sTsbs{sssQuRuuuu(v)v~ gd)WP pgd)WP$  X a$gd $ X a$gd $ X a$gd $ X a$gd $ X a$gd $ X a$gd RuTuUunuouuuuuuuuuuuuuuuu(v)v+vrvsvvvvvvvvvwwwwwwwwwwwyyyyoh$jh)WP56h$jh)WP5jwh$jh)WPEHUjE h)WPUVjh)WPUhoQh)WP6h)WP hoQh)WP h)WP5 h5h $jthi}h EHUmHnHujNm'K h UV jhi}h UmHnHuhi}h 5 hi}h +)vwwwwwwww $$Ifa$gd y $Ifgd y $ a$gd)WPwwwwwwwwwwwwwwxxxxxGxIxLxMxwx}xxxxxxxxxxxxxxxxxxxxô୩|ojāh$jh)WPEHUj穗E h)WPUVjh)WPU h)WP>*hh)WP>* h)WP>*hh)WP>*h)WP h$jh)WPj{hUfh)WP5EHUj©E hUfh)WP5UVjhUfh)WP5UhUfh)WP5h$jh)WP56 h)WP5h$jh)WP5+wwwwwxjaUUU $$Ifa$gd y $Ifgd ykd2z$$IfTl\?$'''|'%644 lagp(yt yTxx@xFxKxTxjaUUU $$Ifa$gd y $Ifgd ykd}$$IfTl\?$'''|'%644 lagp(yt yTTxUxwx}xxxjaUUU $$Ifa$gd y $Ifgd ykdz~$$IfTl\?$'''|'%644 lagp(yt yTxxxxxxjaUaU $$Ifa$gd y $Ifgd ykdW$$IfTl\?$'''|'%644 lagp(yt yTxxxxxxjaaaa $Ifgd ykd&$$IfTl\?$'''|'%644 lagp(yt yTxxyja $Ifgd ykd$$IfTl\?$'''|'%644 lagp(yt yTxxxxxxxxyyyyyyy y!y"y#y:y;yyQypyqyyyyyyy3z4zS{T{||A}B}R}S}U}V}W}X}a}b}t}u}}}}}~촭쭥욍jՇh\ 8h)WPEHUjy'K h)WPUVhh)WP6 hh)WPh_h)WP6h+Lh)WP6hh)WP6hoQh)WP6j̄hh)WPEHUjr!7F h)WPUVh)WP h$jh)WPjh)WPU7yyPyQyRyz#z||\SGGGS $ a$gd)WP gd)WPMkdf$$IfTl$'%%644 lagp yt yT $Ifgd yMkd]$$IfTl$'%%644 lagp yt yT|@}A}W}a}}}4~5~s~t~ 7 $Ifgd y$a$gd)WPd&dPgd)WPdgd)WPgd)WP ]gd)WP ^gd)WP gd)WP $ a$gd)WP~~~~~~6~<~F~s~t~x~ 7ɀʀˀ̀AB012󬤟󬤟xhJh 5CJ aJ hJhJ5CJ aJ h4Nh)WPhHh)WP6 h)WPH*h& h)WPH* h)WP6jh;th)WPUjK h)WPUV h=oh)WPh h)WP5 h)WP5jSh h)WPEHUjE h)WPUVh)WPjh)WPU-x}kd5$$Ifl0$(@ t0h%644 layt y $Ifgd yҀxxxx $Ifgd y}kd$$Ifl0$(@ t0h%644 layt yxx $Ifgd y}kd$$Ifl0$(@ t0h%644 layt y3=݁xxx $Ifgd y}kdd$$Ifl0$(@ t0h%644 layt y݁ށ߁xx $Ifgd y}kdɞ$$Ifl0$(@ t0h%644 layt yxxx $Ifgd y}kd.$$Ifl0$(@ t0h%644 layt y||||s|||ngda(`gd)WPgd)WP}kd$$Ifl0$(@ t0h%644 layt y Ɇʆ!'*+5RSTىډ34=ESZ[\Ybڹzzuoiz hBCJ hBCJ hB>* hB>* jhBhBhBhB@jhNbhB@UjhB@UmHnHuhNbhB@hNbhB5 j-hJhB hJhBhJhB5 hB5hJhJhJ5CJhJhJ5aJhJhJaJ)Ɇʆ#B]|ч ST$ p1$a$gdB!$ & F vH@d]`a$gdJ$ H^a$gdJ"$ & F H@0d]^`0a$gdJT!#uʉ q$  1$^a$gdB$  1$^a$gdB$  1$^a$gdB $ 1$a$gdB$ @1$@&a$gdB$ 01$^`0a$gdB $ 1$a$gdB$01$^`0a$gdB F[\#Ћ*Edyz{ $ a$gdB$  1$a$gdB$  1$a$gdB$  1$^a$gdB$  1$^a$gdBbqxyz{ŌƌՌl3:RXjkloЎ婝匀jlhB5EHU j<: hBUVmHnHuj hB5EHU jT<: hBUVmHnHujhB5U hBH* hB>*jhBU hJhBhJhB5 hB5hBhB5 hJ>* hB>*hB,{gilyWckd$$IfP4FV    4 Paf4yt y$$&d1$IfPa$gd y $$1$Ifa$gd y $1$a$gdB$ pp1$^p`a$gdB ̍(23:IQRYl $$1$Ifa$gd y$ $1$Ifa$gd y $$1$Ifa$gd y lmnێJKNV^jrt^^^^$$&d1$IfPa$gd y $$1$Ifa$gd y$ "@C1$a$gdB $1$a$gdBckd$$IfP4FV    4 Paf4yt y ЎюҎӎ֎ێ܎ $%&')*=>?@DIKNrߏ%6EaԺԝԀtooi hBCJ hB>*j hB5EHU j=: hBUVmHnHujhB5EHU j=: hBUVmHnHujhB5EHU je=: hBUVmHnHu hBH*hB hB5jhB5UjhB5EHU jl: hBUVmHnHu&rsԏߏ $$1$Ifa$gd y $$1$Ifa$gd yckd$$IfP4F75v    4 Paf4yt y  !"%06rr$$&d1$IfPa$gd y $$1$Ifa$gd ygdBckd$$IfP4F75v    4 Paf4yt y67Eq &}}g}}[ $$Ifa$gd y$ $If^a$gd y$1$If^gd y$1$If^gd yckd#$$IfP4Fl#Lpp    4 Paf4yt y ablmqѐҐܐݐ&'08CDLSV_bijkt|ő_ahq}޳̫ޣ̫޳޳ hJhBhJhB5hBOJQJhhB>* hB5hhB>* hB>* h hB hB>* hBCJ jhBhB jhBCJ hBCJ hBCJ jhBCJ:&'/8CDKT`jks|  Xd$1$Ifgd y  X$1$Ifgd yőww$$&d1$IfPa$gd y $$1$Ifa$gd yckd$$IfP4Fl#Lpp    4 Paf4yt yőƑ"JUV^_huffff $1$Ifgd y$$1$If^a$gd y$$1$If^a$gd yckd$$IfP4Fl#Lpp    4 Paf4yt y hq}~ $$1$Ifa$gd y $1$Ifgd y T$1$Ifgd y $1$Ifgd y $1$Ifgd y ΔϔxaJ$ P0^`0a$gd$$ P0^`0a$gdB $ pa$gdB $ @1$a$gdB $1$a$gdBckd$$IfP4Fl#Lpp    4 Paf4yt yΔϔД &'()-.EFGH{|ʕŸгШАxkd jhBj%hvhhBEHUjE hBUVjhvhhBEHUjwE hBUVjhvhhBEHUjSE hBUV hB5jhnhBEHUj%qK hBUVhBjhBUh$hBCJaJhJhB5 hJhB j-hJhB"Ihvʕ˕͕̕Օٕڕ ' $$Ifa$gd y  PgdB  PgdB @  PgdB @  PgdB  PgdBʕԕؕ56>Beuvɖ֖ז -.:<$()*K[\ǘؘݘޘ߳hvhhB>*CJOJQJaJhvhhBCJOJQJaJhhB>*CJOJQJaJhvhhB>*CJOJQJaJhBhvhhB>*CJaJhvhhB>*CJaJhvhhBCJaJhB5CJaJhvhhB5CJaJ/'6?CDLTfvwx|ssss $Ifgd yvkd=$$IfP4\fpbN 4 Paf4yt y $$Ifa$gd y ɖז .:; $Ifgd y $Ifgd y $Ifgd y;<=~taKKKK$ $ P$Ifa$gd y $ P$Ifgd y @&gdB @@&gdBvkd$$IfP4\fpbN 4 Paf4yt y—җ%)*2:L\$ $ P$Ifa$gd y\]m|s```QD "$Ifgd y "<$Ifgd y $ P$Ifgd y $ P<$Ifgd yvkd$$IfP4\p"d\  " 4 Paf4yt yǘИؘ&EP^hv~~~ $Ifgd y <$Ifgd y  $Ifgd y P $Ifgd y P <$Ifgd y  D$Ifgd y D$Ifgd y D<$Ifgd y "$Ifgd y ,-:<=DGOPhuvŚԚ!"овЧ|pdp\WSWShB hB5hBOJQJh(lhB>*CJaJhvhhB>*CJaJhB>*CJaJhvhhB>*CJaJhBCJaJ jhvhhBCJaJhvhhBCJaJhBCJOJQJaJ" jhvhhBCJOJQJaJhvhhBCJOJQJaJhvhhB>*CJOJQJaJhhB>*CJOJQJaJ !)-5=sii]]]]]]] $$Ifa$gd y  @&gdBkdO$$If$4r p"n "4 $af4yt y =EPTgsŚԚ! \!$Ifgd y $$Ifa$gd y!"2@Wuul`QlA$$If]a$gd y L$Ifgd y $$Ifa$gd y $Ifgd ykd$$IfP4rLN r 'F$ @ T'4 Paf4yt y"KL^_uvwx{ӛݛޛ !"-./67;=AKLR]^hmstκުhhB>*CJaJh21ahB>*CJ hB>*CJh2hB>* hB>* h2hBh2hBCJhhB>*CJhlhB>*CJ hB>*CJ jhBCJhB hAhB jhBhvhhBEHH* hBCJ.ӛݛul`QlA$$If]a$gd y L$Ifgd y $$Ifa$gd y $Ifgd ykd$$If$4rLN r 'F$ @ T'4 $af4yt yݛޛ7Kul`QlA$$If]a$gd y L$Ifgd y $$Ifa$gd y $Ifgd ykd$$If$4rLN r 'F$ @ T'4 $af4yt yKLR^u~ul`QA$  $Ifa$gd y L$Ifgd y $$Ifa$gd y $Ifgd ykd_$$If$4rLN r 'F$ @ T'4 $af4yt ytu}~ĜŜƜʜ˜ ABDžžž֠փrb֠jhBEHUmHnHu jm? hBUVmHnHujhBUmHnHu hJhBhJhB5 hB5 hBEHhvhhBEH jhvhhB hvhhBhvhhBEHH* hBEHH*hBh2hB>*h21ahB>*CJ hB>*CJh21ahB>*CJaJ&~՝cTTTEE$ Pa$gdB $ PgdBkd $$If$4XrLN r 'F$ @ T'4 $af4yt y$$If]a$gd yBDƟǟw$ @  ^@@@@@@@]a$gdB$ @ ^@@@@@]a$gdB$ ^@@@@@@]a$gdB$ ,^@@@@@]a$gdB $ ,a$gdB$ ,]a$gdB $ a$gdB 123478OPQRUVmnopst3OPghij{ti\jhhBEHUjiqK hBUV h(lhBjh`3hBEHUj&qK hBUVjh hBEHUj+E hBUVjh hBEHUj $F hBUVjh hBEHUjE hBUVjh hBEHUj$F hBUVhBjhBU$ΠϠkmn`FF$  ^@@@@@@@@]a$gdB $   ^@@@@@@@0]^`0a$gdB   ^@@@@@@@0]^`0gdB$   ^@@@@@@@]a$gdB$ @  ^@@@@@@]a$gdB$   @  ^@@@@@@@@]a$gdB$ @  @@@@a$gdB¡áѡҡNObczգ:$&dPa$gdB gdBgdBgdB $ @a$gdB ^`gdBgdJ $ @1$a$gdB$  ^@@@@@@@@]a$gdBjáġ#;<N!6bczգ+78:EFΤդ֤ؤKLqrst|}~ jhBhB>*nHo(tH hB>*hB>*nHo(tH hB>*jhB5UmHnHu hB5aJhBOJQJhBnHo(tH hB5hBhJ5CJ aJ hBhB5CJ aJ hB5CJ aJ hB6hB3:EfؤU֥ץk$ #h^h`a$gdB$ zf!a$gdB$ t"a$gdB$ zf!a$gdB$ !a$gdB$   !&dPa$gdB$   !a$gdB $ a$gdB  gdB ˥Υѥҥե֥إ./7A,I!"%&./23;<?@hklopstuxy|}hB>*nHo(tHhBCJnHo(tH hBCJ hB5hBOJQJ hB5aJ hBaJ hBEHhBnHo(tH hB>*hB>*nHo(tH hB>*hB@ץ/0IǨȨɨШڨ $$Ifa$gd y  !$Ifgd y$&dPa$gdB gdBgdB$a$gdBgdB  @@gdB$h^h`a$gdBڨۨܨ&3qbS !$Ifgd y !&$Ifgd y|$If^`|gd yqkd$$If$\#FH4 $ayt y $$Ifa$gd y3@AhtpcV $Ifgd y &$Ifgd y|$If^`|gd yqkd$$If$\#FH4 $ayt y $Ifgd yƩөީ}p`S $Ifgd y$ $Ifa$gd y &$Ifgd y|$If^`|gd yqkd>$$If$\#FH4 $ayt y©ũƩȩʩ˩Ωϩҩөթ֩٩کݩީߩ ghuvªê̪ͪЪѪժ֪ڪ&'*+./06ɿɿhBOJQJhB>*nHo(tHhu"hB>*CJ jhu"hB>*CJ hB5 h'khBhB>*nHo(tH hB>*hBhBnHo(tHDީߩ}p`S $Ifgd y$ $Ifa$gd y &$Ifgd y|$If^`|gd yqkd$$If$\#FH4 $ayt y}pcV $Ifgd y $Ifgd y &$Ifgd y|$If^`|gd yqkd`$$If$\#FH4 $ayt yfgutdd$$If]a$gd y &$Ifgd y $If^gd yqkd$$If$\#FH4 $ayt yêѪqdW $Ifgd y $Ifgd y 6&$Ifgd y $If^gd yqkd$$If$\#FH4 $ayt yѪҪԪ֪תت}pdd $$Ifa$gd y &$Ifgd y|$If^`|gd yqkd$$If$\#FH4 $ayt yت٪"#/0U}}ppg[ !$$Ifa$gd y $Ifgd y &$Ifgd y|$If^`|gd yqkd$$If$\#FH4 $ayt y6789:=>HIKLOSUrs|ѫӫի֫٫ګݫ滳滗~s~s~hB>*nHo(tH hB>*hq6hBnHo(tH jhB>* hB>*H* jh+hB>*h+hB>*H*h+hB>* hB>*hB>*nHo(tH hq6hBhBnHo(tH jhBOJQJhBhBOJQJhBOJQJnHo(tH-UV{t $$Ifa$gd y $Ifgd y|$If^`|gd yakd;$$If$4F#F H    4 $af4yt yѫޫs  $Ifgd y $Ifgd y|$If^`|gd yakd$$If$4F#F H    4 $af4yt yݫޫ\^۬$58[\^pW>FUestv ͷͷͷͷ͜ͷͷͷȗͷjh(UmHnHu h(h h(CJh(OJQJnHo(tHh(nHtHh(nHo(tHh(OJQJ h(5h( hBCJ hBH*hBnHo(tH hB>*hB h+hBhB>*nHo(tH6\ڬ۬#$Jpzzpp``$ ^a$gd( @gd( # @ < gd(  !gdBgdB^kdY$$Ifl4F#F     4 laf4yt y prWvw r$ !a$gd($  !&dPa$gd($  !a$gd(  gd(  gd($&dPa$gd( gd(gd( $dha$gd($ @`a$gd( @gd( 034CFGe~±ñȱɱʱͱαѱ߱xy&RZݖ h(CJ h(H* h(EHh(>*nHtHh(nHtH h(>* jh(h(OJQJaJh(H*OJQJaJh(OJQJnHo(tHh(OJQJh(>*nHo(tHh(nHo(tHh(>*nHo(tHh(4 4Geѱ_`y& gd(gd($h^h`a$gd($ "a$gd($ P "a$gd($ "a$gd( "gd( "^`gd($ !a$gd( Zioz{ó,.157:;@CGHXstwz{|´ۿ۠۠ۿh(>*CJnHtHh(>*CJnHo(tH h(>*CJh(>*CJnHtHh(>*CJnHo(tH h(>*CJh(CJnHo(tHh(CJnHtH h(CJ h(5CJ h(5 h(CJh(nHo(tHh(5&} $$Ifa$gd y  !$Ifgd y$a$gd($&dPa$gd( zeXX $Ifgd y$ !$If]a$gd y|$If^`|gd yskd$$If$\V<#zFH4 $ayt y,5>Gzj]] $Ifgd y$$If]a$gd y|$If^`|gd yskd$$If$\V<#zFH4 $ayt yGHs{zj]] $Ifgd y$$If]a$gd y|$If^`|gd yskd$$If$\V<#zFH4 $ayt yzj]] $Ifgd y$$If]a$gd y|$If^`|gd yskd$$If$\V<#zFH4 $ayt y´zj]] $Ifgd y$$If]a$gd y|$If^`|gd yskdE$$If$\V<#zFH4 $ayt y´ô"#0~~naaaa $Ifgd y$$If]a$gd y $If^gd yskd$$If$\V<#zFH4 $ayt y´ô"&',-01Aopʵ͵׵ٵ޵ߵ&*,04589µœŒ؅ h(>*H*h(CJH*aJ jh( h(H* h(CJ h(5CJ h(>*CJh(>*CJnHo(tHh(CJnHo(tHh(>*CJnHtHh(>*CJnHo(tH h(>*CJ jh(>*CJ h(CJh(201op{zj]] $Ifgd y$$If]a$gd y|$If^`|gd yskdq$$If$\V<#zFH4 $ayt yzj]] $Ifgd y$$If]a$gd y|$If^`|gd yskd$$If$\V<#zFH4 $ayt yյֵ޵ߵzzjjaa $Ifgd y$$If]a$gd y|$If^`|gd yskd$$If$\V<#zFH4 $ayt y%0Qzq $Ifgd y$$If]a$gd y|$If^`|gd yckd3$$If$4FV#zF@ H    4 $af4yt y9:;@EFHIJKMPQRqrux{|}~?AKrsȷ㾱㛑㛾Ŋzzrh(OJQJ h(5 h(H* h(CJ h(CJH*h(CJnHtHh(CJnHo(tHh(>*CJnHtHh(>*CJnHo(tH h(>*CJh( jh(>* h(>*H*h(>*CJnHtH h(CJ h(>*CJ jh(>*CJ h(>*'QRmyree  $Ifgd y$>$If]^>`a$gd y|$If^`|gd yckd$$If$4FV#zF@ H    4 $af4yt y?@Aszn^^G & F ^`gd( h"$gd( $ ,$a$gd(  !gd(gd(vkda$$Ifl4\V<#F4 laf4yt ystع4_zús  !0^`0gd( x#0^`0gd( x#8^8`gd( x#0^`0gd( x#8^8`gd( $ @a$gd( $ @a$gd( @gd( @gd( ȷзFPnoĹйӹKSgnú9:ٻ !$56 иЩБh(>*CJaJh(>*CJaJnHo(tHh(>*CJaJh(>*CJaJnHo(tHh(CJaJnHo(tHh(5CJ\aJh(CJaJ h(5h(nHo(tHh(h(OJQJh(OJQJnHo(tH5ú9:Rٻ !}} $$Ifa$gd y $Ifgd y$&dPa$gd( gd(gd($a$gd( # h H "$0^`0gd( x#0^`0gd( x#80^8`0gd( !"#$560]kd$$IfFPD$###6    4ayt y $$Ifa$gd y $Ifgd y]kd$$IfFPD$'''0 6    4ayt y6IXm~pg $Ifgd ykd#$$IfrPD^ $#H64ayt y $$Ifa$gd y |sgggg $$Ifa$gd y $Ifgd ykd$$IfrPD^ $#####64ayt y |sgggg $$Ifa$gd y $Ifgd ykd$$IfrPD^ $#####64ayt y CIOU[|sgggg $$Ifa$gd y $Ifgd ykd1$$IfrPD^ $#####64ayt y CDIJOPUVstнѽҽӽؽٽܽݽ)ƻƻƌz#jAh(CJEHOJQJUaJj}=F h(UV#jh(CJEHOJQJUaJ#jh(CJEHOJQJUaJj=F h(UVh(CJOJQJaJjh(CJOJQJUaJh(CJH*aJh(CJaJnHo(tHh(CJaJ)[\|sgggg $$Ifa$gd y $Ifgd ykd$$IfrPD^ $#####64ayt y |sfZZZ $$Ifa$gd y  $Ifgd y $Ifgd ykdq$$IfrPD^ $#####64ayt y)0235|sgggg $$Ifa$gd y $Ifgd ykd$$IfrPD^ $#####64ayt y)*-0134ILOPQVZ\cdؾ˿ҿRS\ hm@h( h(>*h(>*nHo(tHh(>*nHtH h(5\h(nHo(tHh(OJQJ h(5h(h(CJH*aJh(CJaJh(>*CJaJh(>*CJaJnHo(tH"jh(CJUaJmHnHu456HIOV\|sgggg $$Ifa$gd y $Ifgd ykdy$$IfrPD^ $#####64ayt y\]^_`ab|sssss $Ifgd ykd$$IfrPD^ $#####64ayt ybc׾ؾپھ|s<44$a$gd(7kdY$$If$#64ayt y $Ifgd ykd$$IfrPD^ $#####64ayt yھ˿0AR $$Ifa$gd y $Ifgd y hPgd($&dP]a$gd( $]a$gd( ]gd($a$gd( RS\d[NB2$h$If]ha$gd y $$Ifa$gd y $If^gd y $Ifgd ykd$$Ifֈ2$=*0'"'064ayt yTK> $If^gd y $Ifgd ykd$$If^ֈ2$=*0'"#064ayt y$h$If]ha$gd yH? $Ifgd ykd{$$Ifֈ2$=*0'"##''064ayt y$h$If]ha$gd y $$Ifa$gd y"#*+-359<=>@EHIJLMUpwx|$%&<=ILMNOQZĻh(CJaJ h(H*h(>*nHtHh(>*nHo(tHh(nHo(tH h(5\ hm@h(h(>*nHo(tH h(>*h( h(>*D"+4<EF;kdW$$Ifֈ2$=*0'"##''064ayt y$h$If]ha$gd y $$Ifa$gd y $If^gd yFGHIJKL$h$If]ha$gd y $$Ifa$gd y $If^gd y $Ifgd yLMVmnwd[NB2$h$If]ha$gd y $$Ifa$gd y $If^gd y $Ifgd ykd3$$Ifֈ2$=*0'"##''064ayt ywTKK> $If^gd y $Ifgd ykd$$Ifֈ2$=*0'"#'#''064ayt y$h$If]ha$gd yH? $Ifgd ykd$$Ifֈ2$=*0'"'#''064ayt y$h$If]ha$gd y $$Ifa$gd y$%1<IJK>kd$$Ifֈ2$=*0'"#'#''064ayt y$h$If]ha$gd y $Ifgd y $If^gd yKLMNOPQZBkd$$Ifֈ2$=*0'"#'#''064ayt y $$Ifa$gd y $Ifgd y $If^gd yZopqrstuBkdm$$Ifֈ2$=*0'"#'#''064ayt y $Ifgd y $$Ifa$gd y $If^gd yu[hukdC$$If\20'"#''064ayt y $Ifgd y $$Ifa$gd y $If^gd y "#'.9:;<AEMNPQRVYwx [\fŻŻŻ룶h(h(5CJ aJ h(5 h(H*h(nHtHh(>*nHo(tH h(>*hm@h(>*H*hm@h(>*hm@h(>*nHo(tHh(>*nHo(tH h(>*h(nHo(tHh(CJaJh(6[\]wthXXX$h$If]ha$gd y $$Ifa$gd y $If^gd y $Ifgd yukd$$If\20'"#''064ayt yaXXXXXX $Ifgd ykd$$If4ֈ2l$=*0'"#''>??064af4yt y d[<kd9$$If0'0064ayt y $Ifgd ykdk$$Ifֈ2$)0'"#'##'064ayt y Z[\gh OP|rh 8gdiB gdiB $ a$gdiB $ a$gdiB $ a$gdiBgdJ  h*,$gd(<kd$$If0'0064ayt y $Ifgd y fghl OPVcopq|~ }~[$ܶhiBOJQJhwvhiBOJQJaJ hwvhiB hiB>* hiB>*hiBOJQJaJhiB hiB5h(h(hB5CJ aJ F DY Sh dP$gdiB dP$gdiB d !$gdiB dP$gdiB dP$gdiB dPgdiB 4t"&dPgdiB ^s 2[qqq $^gdiB 6$&dPgdiB dPX $gdiB dP$gdiB dP$gdiB dP$gdiB dP$gdiB dhP$gdiB [(Gj>ya$ z ^`a$gdiB$ zpH4^`a$gdiB$ dP$8^8`a$gdiB$ ^`a$gdiB$ dP$8^8`a$gdiB $ a$gdiB$ $a$gdiB $%`ay{ $)HIJLN[avy ɻԚԚԚԚԚԚ|s|shiB>*OJQJhiB5>*OJQJ hiYjhiBh[IbhiB5OJQJhiB5OJQJhdhiB5OJQJhdhiBOJQJ\hdhiB5OJQJ\hdhiBOJQJhiBOJQJ h[IbhiB hiBaJ hiB5aJ hiB5hiB jhiB->Yyz%ymmm $$Ifa$gdz $$Ifa$gdz$a$gdiB"gdiB" 0]0gdiB"$ *a$gdiB"$ a$gdiB $ a$gdiB$ z ^`a$gdiB$ zp^`a$gdiB %&[akvkU88$ N HB $If] a$gdz N HB$Ifgdz$  N Ha$gdiB~kd $$Iflp\N `#h    t#644 laytzvwxydN3$ N HB$Ifa$gdz N HB$Ifgdzkd$$Iflrp[F1$4 laytz$ N HB$Ifa$gdz$ N HB$Ifa$gdz$ N HB $If] a$gdz$ N HB$If]a$gdz$ N HB$Ifa$gdz }dK..$ N HB $If] a$gdz$ N HB$Ifa$gdz$ N HB$Ifa$gdzkd$$Iflrp[F1$4 laytz $%1$ N HB$Ifa$gdz$ N HB$If]a$gdz$ N HB$Ifa$gdz$%0134ijz{  &>彶ymmmmbh (hiBOJQJh[IbhiB5OJQJh[IbhiBOJQJ\hdhiB5OJQJhdhiBOJQJ\hdhiB5OJQJ\hdhiBOJQJ h[IbhiBhohiBOJQJ hiB5hiBhiB>*OJQJhU~hiBOJQJhiBOJQJhiB5OJQJhiB>*OJQJ&123BS^i}dGGdd$ N HB $If] a$gdz$ N HB$Ifa$gdzkd$$Iflrp[F1$4 laytzijk}kk[FFF$ p~ HBa$gdiB p~ HBgdiB N HBgdiBkd$$Iflrp[F1$4 laytz'BSz $$Ifa$gdz $$Ifa$gdz"gdiB$ da$gdiB$ p~ HBa$gdiB$ p~ HBa$gdiB &/:xbI.$ C N H@$Ifa$gdz$  N H$Ifa$gdz  N H$Ifgdz$a$gdiB~kd $$Iflp\N `#h    t#644 laytz:;<=Rijtudkd$$Iflrv$6 4 laytz$  N H$Ifa$gdz >@u}TV8:')R`j{|}#23ؽصا؜j)hiBEHUj2ޠE hiBUVjhiBU hiBCJ hiBOJQJ hiB5CJhohiB5 hiB5 hohiBhiBhiB>*OJQJhiB>*OJQJhiBOJQJhiBH*OJQJ9Ikd$$Iflrv$6 4 laytz$  N H$Ifa$gdz$ 6 N H@$Ifa$gdzdkd$$Iflrv$6 4 laytz$  N H$Ifa$gdz *@ALIkd|$$Iflrv$6 4 laytz$  N H$Ifa$gdz$ ` N H@$Ifa$gdzLM[\lm{|dkd$$Iflrv$6 4 laytz$  N H$Ifa$gdz dkdv $$Iflrv$6 4 laytz$  N H$Ifa$gdz  /0BCRSh~dkd $$Iflrv$6 4 laytz$  N H$Ifa$gdz dkdp $$Iflrv$6 4 laytz$  N H$Ifa$gdz $%67Ikd $$Iflrv$6 4 laytz$  N H$Ifa$gdz$ r N H@$Ifa$gdz7Lbcrs$  N H@$Ifa$gdz$  N H$Ifa$gdz }dddIddd$ r N H@$Ifa$gdz$  N H$Ifa$gdzkdj $$Iflrv$6 4 laytz%&;QRijdkd $$Iflrv$6 4 laytz$  N H$Ifa$gdz j}~Ikdd $$Iflrv$6 4 laytz$  N H$Ifa$gdz$ C N H@$Ifa$gdzdRRII "$Ifgdz" ~ HBgdiBkd $$Iflrv$6 4 laytz$  N H$Ifa$gdz"#JO:::"  ~ VB^gdiBkd^ $$Ifl)\ La".  q t0>#44 laytz "$$Ifa$gdz23q$ ha$gdiB $ a$gdiB$ dP$a$gdiB $ a$gdiB *bdgdiB"$  ~ VB^a$gdiB"$  ~ VB^a$gdiB"  ~ VB^gdiB FRSzk$ da$gdiB$ H8^8`a$gdiB$ 8Ha$gdiB$ hHa$gdiB$ h8xa$gdiB$ h8a$gdiB$ hHa$gdiB$ 88^8`a$gdiB ,-./01=FKRS au 0EIȼhiBOJQJaJhUhiBOJQJaJ hUhiBhUhiBOJQJh$hiBOJQJ hiBCJ hiBCJ hiB>* hiB>*j|hiBEHUjޠE hiBUVjhiBU hiBCJ jhiBhiB5Z[t$ 8p8a$gdiB$ 8pa$gdiB$ ha$gdiB$ hp8a$gdiB$ 8p8a$gdiB$ 8pa$gdiB $ ha$gdiB $ 8a$gdiB$g 8\ gdiB 88]^8`gdiB hgdiB $ a$gdiB $ a$gdiB $ ha$gdiB$ hp8a$gdiB$ hp8a$gdiBI67NOPQRSwx*27>"'(1Alx{|ùֲֲ֧֘֓֘֓։քxttktkhVHnHo(tHhVH hVH5CJ hVH5 hiB6hiBCJOJQJ hiB>* hiB>*j)hiBEHUjޠE hiBUV jhiBjhiBEHUjޠE hiBUVjhiBUhiBhUhiBOJQJhUhiB5OJQJaJhUhiBOJQJaJ(3>?j^gdiB & F 88^8`gdiB gdiB 8gdiB dgdiB hgdiB hgdiB 8^gdiB & FgdiB hxgdiB!"BCjkwww$   :a$gdVH$ @a$gdVH LlgdVH $ a$gdiB$ @ P"da$gdiB 8^8gdiB gdiB 2 d^gdiB |}~뷦뛊n!j%hq*hVHEHUnHtHj| |K hVHUV!jk"hq*hVHEHUnHtHjm |K hVHUV!jhq*hVHEHUnHtHj% |K hVHUVhVH!jhq*hVHEHUnHtHj |K hVHUVhVHnHo(tHhVHnHtHjhVHUnHtH+%&VW]zkXX$ P.$Ifa$gdz$ P.a$gdVH$ # FTp@ a$gdVH$ & T a$gdVH$   :a$gdVH$ # 8 a$gdVH$ #  a$gdVH %&/;V]m*FGMQUY`ahkmqsvzʿʿhLqhVH>*nHo(tHhLqhVH>*hLqhVH>*nHo(tHhVH>*nHo(tH hVH>* hLqhVH hVH5hVH5OJQJnHo(tHhVH5OJQJhVHnHo(tHhVH9]mL9$ P.$Ifa$gdzkd])$$IfTlFHI 0    4 laytzT$ P.$Ifa$gdz P.$IfgdzH5$ P.$Ifa$gdzkd:*$$IfTlZFHI 0    4 laytzT$ P.$Ifa$gdz P.($If^(gdz\I3 P.($If^(gdz$ P.$Ifa$gdzkd+$$IfTlFHI 0    4 laytzT$ !P.$Ifa$gdz_PA.$ P.$Ifa$gdz$ P.a$gdVH$ xP.a$gdVHkd+$$IfTlFHI 0    4 laytzT !P.$Ifgdz*FGML9$ P.$Ifa$gdzkd,$$IfTlFHI 0    4 laytzT P.$Ifgdz$ P.$Ifa$gdzMX`ahJ7$ P.$Ifa$gdzkd-$$IfTlZFHI 0    4 laytzT$ P.$Ifa$gdz P.($If^(gdz\I5 P.($If^(gdz$ P.$Ifa$gdzkdW.$$IfTlFHI 0    4 laytzT$ !P.$Ifa$gdzTUVbe 6:ehjnpٮřهٙ h5hVHhVH>*nHo(tH hVH>*hVH>*nHo(tH hVH>* h3hVHhVH5nHo(tH hVH5hVHnHo(tHhVHhVHCJaJhVHhLqhVH>*nHo(tHhLqhVH>*hLqhVHnHo(tH5TUdqbRBR$ P.a$gdVH$ P.a$gdVH$ P.a$gdVHkd /$$IfTlFHI 0    4 laytzTd=q/0tuv$ $Ifa$gdz$ $Ifa$gdz $ a$gdVH $ a$gdVH $ 8a$gdVH$ 8P.a$gdVH$ 84P.a$gdVH&,/0tuv #(,345 ǻxhyFhhO\CJOJQJaJhO\CJOJQJh~hO\CJOJQJaJh~hO\5CJOJQJaJhO\hO\CJaJhO\hiB5CJ aJ hO\hO\5CJ aJ hO\hVH5nHo(tH hVH5hVHhVHCJaJhVHhVHnHo(tH,q$ $Ifa$gdzmkd/$$IfTlF Z,x N t6    44 laytzT$ $Ifa$gdzqq$ $Ifa$gdz$ $Ifa$gdzmkdv0$$IfTlF Z,x N t6    44 laytzT qq$ $Ifa$gdz$ $Ifa$gdzmkd1$$IfTlF Z,x N t6    44 laytzT!*3qq$ $Ifa$gdz$ $Ifa$gdzmkd1$$IfTlF Z,x N t6    44 laytzT345 {r``# H^`gdO\ gdO\  *pgdO\ $ a$gdVHmkd2$$IfTlF Z,x N t6    44 laytzT (6@FLXco{#$ H$If^`a$gdz#$ H$If^`a$gdz  "%&'(,-.FK޹޹޹޹޹޹Ӎ~m^hO\>*CJOJQJnHtH hO\>*CJOJQJnHo(tHhO\>*CJOJQJnHtH hO\>*CJOJQJnHo(tHhohO\CJOJQJhO\CJOJQJnHtHhO\CJOJQJnHo(tHhO\>*CJOJQJhO\>*CJOJQJhO\CJOJQJ hyFhhO\hyFhhO\5CJOJQJaJ$K3333# Hh$If^`gdzkd2$$IfTP4֞J K2 %MMMMM%4 PaPf4ytzT '# H $If]^`gdz# Hh$If^`gdz# H#$If^`gdz# Hh$If^`gdz'.4:@FLRY^cht{|# H$If^`gdz# Hl$If^`gdz# H$If^`gdz# H$If^`gdz#$ H $If]^`a$gdzKLQShkqrstuv{~ !%'(EFijij~hO\OJQJ jhO\CJOJQJhO\6CJOJQJhO\ hO\>*CJOJQJnHo(tH hO\>*CJOJQJnHo(tHhO\>*CJOJQJhohO\CJOJQJhO\CJOJQJnHo(tHhO\>*CJOJQJhO\CJOJQJ/5kdU3$$IfTP4֞J K2 %MMMMM%4 PaPf4ytzT# H$If^`gdz(DEFMQYdv}#$ H$If^`a$gdz# H$If^`gdz# H^`gdO\# H ^`gdO\# H^`gdO\F #$'()+.23:;BCJKRSVWsۣВz jhO\CJOJQJhO\6CJOJQJ hO\>*CJOJQJnHo(tH hO\>*CJOJQJnHo(tHhB*hO\CJOJQJhO\CJOJQJnHo(tHhO\>*CJOJQJhO\>*CJOJQJhO\CJOJQJhO\hO\5CJOJQJ0v^^^^^HH# H$If^`gdz# H$If^`gdzkd$4$$IfTP4r }=4 PaPf4ytzT (/6>#$ H$If^`a$gdz# H$If^`gdz#$ H$If^`a$gdz# H$If^`gdz>FNVWXs^LL# H^`gdO\kd4$$IfTP4r }=4 PaPf4ytzT#$ H$If^`a$gdzs:;<=L\fv#$ H$If^`a$gdz# H^`gdO\# H^`gdO\# H^`gdO\ ;vw +-.1DHILMRSWX\^bchϾzzzzzhO\CJOJQJnHtHhO\hO\5CJOJQJhO\6CJOJQJ hO\>*CJOJQJnHo(tHhO\>*CJOJQJ hO\>*CJOJQJnHo(tHhO\>*CJOJQJhO\CJOJQJnHo(tH jhO\CJOJQJhO\CJOJQJ0vwxkkkkkkkkkkk#$ H$If^`a$gdzzkdj5$$IfTP4\S3SD  4 PaPf4ytzT E///# H$If^`gdzkd!6$$IfTP4ֈS3cS00d4 PaPf4ytzT#$ H$If^`a$gdz !&+07<AFKRW\b# H$If^`gdz# H$If]^`gdz# H$If^`gdzbgnsx# HV$If^`gdz# H$If^`gdzhjstyzw jpyeҸ{qgq{cqhdkGh$CJOJQJhdkGCJOJQJhdkG5CJOJQJj7hRhdkGOJQJUjzK hdkGOJQJUVhdkGOJQJjihdkGOJQJUhdkG5CJOJQJh~hdkGCJOJQJaJh~hdkG5CJOJQJaJhO\hO\CJOJQJhO\CJOJQJnHo(tH"Ei^LL<# H^`gdO\# H^`gdO\kd7$$IfTP4ֈS3cS00d4 PaPf4ytzTij $$Ifa$gdz $Ifgdz $ a$gddkG  gddkGgddkG# H^`gdO\CotzudddWWWJ   $Ifgdz  $Ifgdzh$If^h`gdzkdL$$IfP4r:X $8F:%4 Paf4ytzefGMNRSVWX[^` &01 ()128BGHMNRaijqrxƺƺƺƺƲhdkG>*CJOJQJhdkG>*CJOJQJhdkGOJQJhdkGCJOJQJaJhg2hdkGCJOJQJaJ hdkG5hdkG5CJOJQJhdkGhdkGCJOJQJ jhdkGCJOJQJ:[kdL$$IfP4r:X $8F:%4 Paf4ytz  $Ifgdz   $Ifgdz [kdM$$IfP4r@6 D%PP%4 Paf4ytz $$Ifa$gdz $IfgdzgddkG  &9` '  `$Ifgdz  $Ifgdz  8$Ifgdzh$If^h`gdz'(012z{hcccccZ $IfgdzgddkGkdgN$$IfP4r@6 D%PP%4 Paf4ytz  `$Ifgdz n]]PP h$If^hgdz$If^`gdzkd+O$$IfP4rP$`4 Paf4ytz $$Ifa$gdz  )29>?BHNSZ[ajrz   $Ifgdz  $Ifgdz $Ifgdz h$If^hgdzxyBMNXYbv~} ~      Ŀ鴨}hxhdkG5CJ\aJhdkG5CJOJQJaJhl"hdkG5CJOJQJaJhdkGCJOJQJaJhdkG5CJOJQJ hdkG5hdkG5CJOJQJhdkGhdkG>*CJOJQJhdkG>*CJOJQJhdkGCJOJQJh4@hdkGCJOJQJ-mhhh_SS $$Ifa$gdz $IfgdzgddkGkdO$$IfP4rP$`4 Paf4ytz  $Ifgdz !n]]PPP h$If^hgdz$If^`gdzkd_P$$IfP4rP$`4 Paf4ytz $$Ifa$gdz!.89BNYckls   $Ifgdz $Ifgdz}  zrZrZC & F *^`gddkG$ & F h^`a$gddkG$a$gddkGkdP$$IfP4rP$`4 Paf4ytz   . 9 D \ b c  PkdQ$$Ifl\ $''''J%644 laXp(ytz $$Ifa$gdz $Ifgdz gddkG  & - . 9 = C D O U [ \ b                        ضض竣n]!jUh= hdkGCJEHUaJ!jESh= hdkGCJEHUaJjUYE hdkGUVjhdkGCJUaJhdkGCJaJnHo(tHhdkGCJaJhxhdkGCJaJ"hxhdkG5CJ\aJnHtHhdkG5CJ\aJnHo(tHhdkG5CJ\aJnHtHhxhdkG5CJ\aJhdkG5CJ\aJ$         eYYY $$Ifa$gdzkdlR$$Ifl\ $''''J%644 laXp(ytz $Ifgdz     , . 6 8 A B y z                          *+ɸ~~~rhdkGCJaJnHtH"hxhdkG5CJ\aJnHtHhdkG5CJ\aJnHtHhxhdkG5CJ\aJhdkG5CJ\aJ!jZh= hdkGCJEHUaJj`YE hdkGUVjhdkGCJUaJhdkGCJaJnHo(tHhdkGCJaJhxhdkGCJaJ,  J O T V neYYe $$Ifa$gdz $IfgdzkdyX$$Ifl\ $''''J%644 laXp(ytzV W     neYYY $$Ifa$gdz $IfgdzkdDY$$Ifl\ $''''J%644 laXp(ytz      neeYYY $$Ifa$gdz $Ifgdzkd\$$Ifl\ $''''J%644 laXp(ytz  neeee $Ifgdzkdt]$$Ifl\ $''''J%644 laXp(ytzneYYY $$Ifa$gdz $IfgdzkdM^$$Ifl\ $''''J%644 laXp(ytz+BCDERSTYZqrstv÷ìzn_zhdkG>*CJaJnHo(tHhhdkG>*CJaJhdkG>*CJaJnHtHhdkG>*CJaJhV hdkGCJaJ!jah= hdkGCJEHUaJhxhdkGCJaJhdkGCJaJnHtHhdkGCJaJnHo(tHjhdkGCJUaJ!j&_h= hdkGCJEHUaJj`YE hdkGUVhdkGCJaJ%neYYY $$Ifa$gdz $IfgdzkdZd$$Ifl\ $''''J%644 laXp(ytz neYYY $$Ifa$gdz $Ifgdzkd%e$$Ifl\ $''''J%644 laXp(ytz &'*/0238:;AZ[^`cdglúÊÊÊ~pepVhdkG5CJ\aJnHtHhdkG5CJ\aJhxhdkG5CJ\aJhdkGCJOJQJaJhdkGCJaJhdkG>*CJaJnHo(tHhhdkG>*CJaJhdkG>*CJaJnHtHhdkG>*CJaJhxhdkGCJaJhdkG>*CJaJnHtHhdkG>*CJaJnHo(tHhdkG>*CJaJhhdkG>*CJaJ&/8AneYYY $$Ifa$gdz $Ifgdzkde$$Ifl\ $''''J%644 laXp(ytzABZ^bfneYYY $$Ifa$gdz $Ifgdzkdf$$Ifl\ $''''J%644 laXp(ytzfghlnee\\PPPP $$Ifa$gdz $Ifgdz gddkGkdg$$Ifl\ $''''J%644 laXp(ytz !#()/18BDOP]_ xmmhdkG5CJ\aJ!jjh= hdkGCJEHUaJj`YE hdkGUVjhdkGCJUaJhdkGCJaJhdkGCJaJnHo(tHhxhdkGCJaJhxhdkG5CJ\aJ"hxhdkG5CJ\aJnHtHhdkG5CJ\aJnHtHhdkG5CJ\aJnHo(tH*!(/6neYYY $$Ifa$gdz $IfgdzkdQh$$Ifl\4 $'H'''J%644 laXp(ytz67jnrtneYYY $$Ifa$gdz $Ifgdzkd*i$$Ifl\4 $'H'''J%644 laXp(ytztuneYYY $$Ifa$gdz $Ifgdzkdj$$Ifl\4 $'H'''J%644 laXp(ytz"(neeYYY $$Ifa$gdz $Ifgdzkdhm$$Ifl\4 $'H'''J%644 laXp(ytz  !"(8<=>HI`abcpqrwxƾƙ}ƙlƾƾƾƾƾ!jrh= hdkGCJEHUaJ!joh= hdkGCJEHUaJj`YE hdkGUVjhdkGCJUaJhdkGCJaJnHtHhdkGCJaJnHo(tHhdkGCJaJhxhdkGCJaJhxhdkG5CJ\aJ"hxhdkG5CJ\aJnHtHhdkG5CJ\aJnHtH)()2457neeee $Ifgdzkd3n$$Ifl\4 $'H'''J%644 laXp(ytz78neYYY $$Ifa$gdz $Ifgdzkd o$$Ifl\4 $'H'''J%644 laXp(ytzneYYY $$Ifa$gdz $Ifgdzkdu$$Ifl\4 $'H'''J%644 laXp(ytz!#$&+./16DFINOQRWYZ`y{}ٱٱ⨛tfhxhdkG5CJ\aJhdkGCJOJQJaJhdkG>*CJaJnHo(tHhhdkG>*CJaJhdkG>*CJaJnHtHhdkG>*CJaJhdkG>*CJaJnHo(tHhhdkG>*CJaJhdkG>*CJaJnHtHhdkG>*CJaJhxhdkGCJaJhdkGCJaJhV hdkGCJaJ%!+6neYYY $$Ifa$gdz $Ifgdzkdu$$Ifl\4 $'H'''J%644 laXp(ytz67DNW`neYYY $$Ifa$gdz $Ifgdzkdv$$Ifl\4 $'H'''J%644 laXp(ytz`ay}neYYY $$Ifa$gdz $Ifgdzkdzw$$Ifl\4 $'H'''J%644 laXp(ytznee\\PPP $$Ifa$gdz $Ifgdz gddkGkdEx$$Ifl\4 $'H'''J%644 laXp(ytzCGISTklmnox|~繱|k!j@}h= hdkGCJEHUaJ!jzh= hdkGCJEHUaJj`YE hdkGUVjhdkGCJUaJhdkGCJaJnHo(tHhdkGCJaJhxhdkGCJaJ%hxhdkG5CJ\aJnHo(tHhdkG5CJ\aJnHo(tHhxhdkG5CJ\aJhdkG5CJ\aJ)=?@Bneeee $Ifgdzkdy$$Ifl\  !%'''' &644 laXp(ytzBCneYYY $$Ifa$gdz $Ifgdzkdy$$Ifl\  !%'''' &644 laXp(ytz neYYY $$Ifa$gdz $Ifgdzkd$$Ifl\  !%'''' &644 laXp(ytz 125:;>CDELMY\cfnożřŀudř!j΂h= hdkGCJEHUaJj`YE hdkGUVjhdkGCJUaJhdkGCJaJnHo(tHhdkGCJaJhhdkG>*CJaJhdkG>*CJaJnHo(tHhdkG>*CJaJhxhdkGCJaJhRbhdkGCJaJhdkG>*CJaJnHo(tHhdkG>*CJaJhhdkG>*CJaJ'  1:CLneYYY $$Ifa$gdz $Ifgdzkd$$Ifl\  !%'''' &644 laXp(ytzLMw{neYYe $$Ifa$gdz $IfgdzkdT$$Ifl\  !%'''' &644 laXp(ytzneYYY $$Ifa$gdz $Ifgdzkd$$Ifl\  !%'''' &644 laXp(ytz$%./56@BLMdefghtuwԷvkZvvk!jh= hdkGCJEHUaJj`YE hdkGUVjhdkGCJUaJ%hxhdkG5CJ\aJnHo(tHhdkG5CJ\aJnHo(tH"hxhdkG5CJ\aJnHtHhdkG5CJ\aJnHtHhxhdkG5CJ\aJhdkG5CJ\aJhdkGCJaJhxhdkGCJaJhdkGCJaJnHo(tH#%/5neeYYY $$Ifa$gdz $Ifgdzkdh$$Ifl\  !%'''' &644 laXp(ytz56neYYY $$Ifa$gdz $Ifgdzkd%$$Ifl\  !%'''' &644 laXp(ytz !%',/149<>AGTUZ^cgioϹϊ{o{o{ohhdkG>*CJaJhdkG>*CJaJnHo(tHhdkG>*CJaJhRbhdkGCJaJhhdkG>*CJaJhdkG>*CJaJnHo(tHhdkG>*CJaJhdkGCJaJnHo(tHhxhdkGCJaJhdkGCJaJjhdkGCJUaJ!jh= hdkGCJEHUaJ+ neYYY $$Ifa$gdz $Ifgdzkd$$$Ifl\  !%'''' &644 laXp(ytz  !,9FneYYY $$Ifa$gdz $Ifgdzkd$$Ifl\  !%'''' &644 laXp(ytzFGT]foneYYY $$Ifa$gdz $Ifgdzkd$$Ifl\  !%'''' &644 laXp(ytzopneYYY $$Ifa$gdz $Ifgdzkdi$$Ifl\  !%'''' &644 laXp(ytzBnyni`WWKKK $$Ifa$gdz $Ifgdz gddkGgddkGkd&$$Ifl\  !%'''' &644 laXp(ytzny}  ƶƤƶƤՎwcwWwLj`YE hdkGUVjhdkGCJUaJ'hChdkGCJaJmHnHo(sHtHhChdkGCJaJmHsHhdkGCJaJh= hdkGCJaJhdkG5CJ\aJ"hxhdkG5CJ\aJnHtHhdkG5CJ\aJnHo(tHhdkG5CJ\aJnHtHh= hdkG5CJ\aJ!hdkGCJOJQJaJnHo(tHhdkGCJOJQJaJF=== $Ifgdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT $$Ifa$gdzF}I= $$Ifa$gdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT $Ifgdz   "#:;<=OPUVmnop}~ӿӴӿӘrgrgrgrgrgrrrh= hdkGCJaJhdkGCJaJnHo(tHhdkGCJaJ!jh= hdkGCJEHUaJjUYE hdkGUV!jwh= hdkGCJEHUaJj`YE hdkGUV'hChdkGCJaJmHnHo(sHtHhChdkGCJaJmHsHjhdkGCJUaJ!jݑh= hdkGCJEHUaJ(:1 $Ifgdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT $$Ifa$gdz $$Ifa$gdz1kd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT $$Ifa$gdz $Ifgdz $$Ifa$gdz $$Ifa$gdz $$Ifa$gdz $Ifgdz &*/456MNOPRT[\bcdklmstuw~nn"h= hdkG5CJ\aJnHtHhdkG5CJ\aJnHtHh= hdkG5CJ\aJhdkG5CJ\aJh= hdkGCJaJnHo(tHhdkGCJaJnHo(tH!jxh= hdkGCJEHUaJj`YE hdkGUVjhdkGCJUaJhdkGCJaJh= hdkGCJaJ+[clRII== $$Ifa$gdz $Ifgdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzTlt}~:11 $Ifgdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT $$Ifa$gdz $$Ifa$gdz=kd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT $$Ifa$gdz $Ifgdz  !"#0178OPQRcdijʻ}l}[}J!j/h= hdkGCJEHUaJ!jh= hdkGCJEHUaJ!jh= hdkGCJEHUaJj`YE hdkGUVjhdkGCJUaJ$hChdkGCJaJmHnHsHtH'hChdkGCJaJmHnHo(sHtHhChdkGCJaJmHsHh= hdkGCJaJh= hdkG5CJ\aJhdkG5CJ\aJ"h= hdkG5CJ\aJnHtH=kd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT $$Ifa$gdz $Ifgdz` R$Ifgdz$$If]a$gdz $$Ifa$gdz $Ifgdz"͸Ÿŭ͸͎͞Ńxo`hdkG>*CJaJnHo(tHhdkG>*CJaJh]hdkGCJaJhLDphdkGCJaJh= hdkGCJaJnHo(tHh= hdkGCJaJnHtHhxhdkGCJaJhdkGCJaJnHo(tHhdkGCJaJhdkGCJaJnHtHh= hdkGCJaJhChdkGCJaJmHsHjhdkGCJUaJRI==-$$If]a$gdz $$Ifa$gdz $Ifgdzkdɩ$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT#-E<00 $$Ifa$gdz $Ifgdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT R$Ifgdz"#%,-./568:<BPTY]bejknֳvd\O?h= hdkGCJaJnHo(tHhdkGCJaJnHo(tHhdkGCJaJ"he=hdkG>*CJaJnHo(tHhe=hdkG>*CJaJnHtH"hRbhdkG>*CJaJnHo(tHhRbhdkG>*CJaJnHtHh= hdkGCJaJhLDphdkG>*CJaJhRbhdkGCJaJhx+hdkG>*CJaJhdkG>*CJaJnHo(tHhdkG>*CJaJ"hLDphdkG>*CJaJnHo(tH-6BCP5, $Ifgdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT R$Ifgdz$$If]a$gdzPYbkv R$Ifgdz$$If]a$gdz $$Ifa$gdznop IJě܏w܆jw^M^M^M^M^M!hdkGCJOJQJaJnHo(tHhdkGCJOJQJaJhdkG>*CJaJnHtHhdkG>*CJaJnHo(tHhdkG>*CJaJh<-hdkG>*CJaJh<-hdkG>*CJaJhRbhdkGCJaJ"h<-hdkG>*CJaJnHo(tHhdkG>*CJaJnHo(tHhdkG>*CJaJh= hdkGCJaJhdkGCJaJnHo(tHhdkGCJaJnHtHvwRIII9$$If]a$gdz $Ifgdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzTE<<< $Ifgdzkd$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT R$Ifgdz5) $ a$gddkGkdt$$IfTlrpD$!O&'''z'f'+%644 la p2ytzT R$Ifgdz$H$If]Ha$gdz %&/3789>IwxyXY uqfq\q\q\QhdkG>*CJOJQJhdkGCJOJQJhdkG5CJOJQJhdkGh=RhdkGCJOJQJhdkG5CJOJQJhkhdkGCJOJQJhdkGCJOJQJhdkG5CJOJQJaJhYhdkGCJOJQJaJhYhdkG5CJOJQJaJhO\hl"hdkGCJOJQJaJ!hdkGCJOJQJaJnHo(tHhdkGCJOJQJaJ89yz $If^gdz  ^gddkG gddkG gddkG $ a$gdVH $ a$gddkG  345@AX$ $Ifa$gdzhkdc$$IfTl4[((0(4 laf4ytzTXYjkrsxyFf? $Ifgdz$ $Ifa$gdz$ $If]a$gdz$ r$Ifa$gdz$h$If]ha$gdz  $IfgdzFf{    $h$If]ha$gdzFf $Ifgdz$ $Ifa$gdz$ $If]a$gdz  $Ifgdz$ $Ifa$gdz    * 6 8 N O P Q R S U W o p q     !!(!H!I!U!^!a!g!h!u!v!x!z!!!!/"0"u"v""""»»°ڒڒϒ°ڒ}shdkGEH OJQJhyhdkGH*h)hdkGCJOJQJ hdkGCJhdkG5CJOJQJh=RhdkGCJOJQJhdkG5CJOJQJ hdkG5CJhkhdkGCJOJQJhdkG>*CJOJQJhdkGCJOJQJhdkGhdkG>*CJOJQJh1hdkGCJOJQJ-   % & ' ( ) * 5 6 B C N O P  $If^gdzFfe $Ifgdz$ $If]a$gdz$ $Ifa$gdz  $IfgdzFf$ $Ifa$gdzP Q R S hkdI$$IfTl4[((0(4 laf4ytzT $If^gdzhkd$$IfTl4[((0(4 laf4ytzTS p q r s t u v w      uuuuuuuuuuu$ $Ifa$gdzhkd$$IfTl4[((0(4 laf4ytzT $If^gdz                !!!!Ff  7$Ifgdz$#$If]#a$gdz$ $Ifa$gdz  $IfgdzFf$ $Ifa$gdz!!!!!!!!!#!$!%!&!'!(!1!2!:!;!H!Ffu  7$Ifgdz$ $Ifa$gdz$#$If]#a$gdz  $Ifgdz$ $Ifa$gdzH!I!P!Q!R!S!T!U!]!^!i!j!u!v!! $If^gdzFf  7$Ifgdz$#$If]#a$gdz$ $Ifa$gdz$ $Ifa$gdz  $IfgdzFf+!!!!!!!!!"" """v$ $Ifa$gdz$ $Ifa$gdzhkd/$$IfTl4[((0(4 laf4ytzT "/"0"A"B"K"L"R"S"_"`"i"u"v"""Ff  $Ifgdz$ $Ifa$gdz$  $If] a$gdz$ h$If]ha$gdz  $IfgdzFfG$ $Ifa$gdz""""""""""""""""$ h$If]ha$gdzFf  $Ifgdz$ $Ifa$gdz$ D$If]a$gdz$ $Ifa$gdz  $Ifgdz$ Vh$If]ha$gdz""""""""###(#)#*#I#J#s#t#######~$$$$$$$$$$$$$ĸ}s֋h֋]hdkG>*CJOJQJhdkG>*CJOJQJhE3hdkG5CJhE3hdkG5CJOJQJhdkGCJOJQJ hdkG5CJ jhE3hdkG hE3hdkGhE3hdkGOJQJhE3hdkGH*OJQJ hdkG>*CJhdkG>*CJOJQJ hdkG>*CJhdkG>*CJOJQJ hdkGCJhyhdkGH*hdkGCJOJQJ$""""""""#########(#)#s#Ff$ $Ifa$gdzFf[  $Ifgdz$ $Ifa$gdz$  $If] a$gdz  $Ifgdzs####}$~$$$$xl\\$ $Ifa$gdz $ a$gddkG$a$gddkG gddkGhkd/$$IfTl4[((0(4 laf4ytzT  $Ifgdz$$$$$pcSS$ $Ifa$gdz  $Ifgdzkd$$IfTl4F$\H80    4 laf4ytzT$$$$$pcSS$ $Ifa$gdz  $Ifgdzkd$$IfTl4F$\H80    4 laf4ytzT$$$$$pcSS$ $Ifa$gdz  $Ifgdzkdq$$IfTl4F$\H80    4 laf4ytzT$$.%/%8%pcSS$ $Ifa$gdz  $Ifgdzkd7$$IfTl4F$\H80    4 laf4ytzT$%%8%9%X%b%c%%%%%%%%%}''W)n)o))))))))))))****{tiZhdkGCJOJQJnHo(tHhdkGCJOJQJo( hYhdkGhdkGnHo(tHhdkGhYhdkG5hdkG5nHo(tH hdkG5jhdkGUmHnHuhdkG5CJOJQJhdkG5;CJOJQJh$CJOJQJhdkG>*CJOJQJhdkG>*CJOJQJ hdkG>*CJ jhdkGCJhdkGCJOJQJ#8%9%W%X%b%pcSS$ $Ifa$gdz  $Ifgdzkd$$IfTl4F$\H80    4 laf4ytzTb%c%w%x%%pcSS$ $Ifa$gdz  $Ifgdzkd$$IfTl4F$\H80    4 laf4ytzT%%%%%pcSS$ $Ifa$gdz  $Ifgdzkd$$IfTl4F$\H80    4 laf4ytzT%%%%%pcSS$ $Ifa$gdz  $IfgdzkdO$$IfTl4F$\H80    4 laf4ytzT%%%&&'%'x'nffZEEE$ & F h88^8a$gddkG $ a$gddkG$a$gddkGkd$$IfTl4MF$\H80    4 laf4ytzTx'y'z'{'|'}'~''''()V)W)n)o)))$ P@@@@@a$gddkG $ a$gddkG $ a$gddkG &dPgddkG gddkG$ & F h88^8a$gddkG $ a$gddkG))**e**'+i+j+k+s+x++++ $$Ifa$gdz $Ifgdz 8f!#@h^h`gddkG 8f!#h^hgddkG & F f!#gddkG$ hP@@@@@@h^h`a$gddkG**j+++++++++++.,0,^,`,b,d,t,,,,,- --- -$-&-(-0-@-B-J-L-----=.>.....赩~~v~hmKhdkGo( hmKhdkG)jh`hdkGCJEHOJQJUaJj:?F hdkGOJQJUVhdkGCJOJQJaJjhdkGCJOJQJUaJhdkGhdkGCJOJQJnHo(tH hdkG5hdkG5CJOJQJhdkGCJOJQJhdkGCJOJQJnHtH.+++++++oc $$Ifa$gdz$ $If] a$gdz $Ifgdzvkd$$IfP4\Y}%#4 Paf4ytz++v,,,,ssc$ 4$Ifa$gdz $$Ifa$gdz $Ifgdzvkdv$$IfP4\Y}%#4 Paf4ytz,,,,,,sc$ 4$Ifa$gdz $$Ifa$gdz $Ifgdzvkd$$IfP4\Y}%#4 Paf4ytz,,,-0-J-of $Ifgdz$ $If] a$gdz $Ifgdzvkd7$$IfP4\Y}%#4 Paf4ytzJ-L-----o[G$ 4 $If] a$gdz$  $If] a$gdz$ $If] a$gdz $Ifgdzvkd$$IfP4\Y}%#4 Paf4ytz----=.>...uu`MMM 8f!#h^hgddkG & F 8hf!#gddkG f!#h^hgddkGxkdI$$IfP4\Y}%#4 Paf4ytz...........//qxkd$$IfP43\ z%j#4 Paf4ytz $$Ifa$gdz $Ifgdz ......//.///F/G/H/I/Q/_/`/z/{/////T0X0}222222$33333444>4444Ʒ捆⁆uuhhhdkGnHo(tH hdkGo( hhhdkG h]hdkGhdkGCJOJQJnHtH)jh`hdkGCJEHOJQJUaJj:?F hdkGOJQJUVhdkGCJOJQJaJjhdkGCJOJQJUaJhdkGhdkGCJOJQJhdkGCJOJQJnHo(tH*//R/X/^/_/}qqa$ 4$Ifa$gdz $$Ifa$gdz $Ifgdzxkdw$$IfP4C\ z%j#4 Paf4ytz_/`/w/x/y/z/}}}m$ 4$Ifa$gdz $Ifgdzxkd$$IfP4\ z%j#4 Paf4ytzz/{/////}}}p  4$Ifgdz $Ifgdzxkd@$$IfP4\ z%j#4 Paf4ytz//$040D0T0}qq]$ 4 $If] a$gdz $$Ifa$gdz $Ifgdzxkd$$IfP4)\ z%j#4 Paf4ytzT0V0X0222444pcZMM $ a$gddkGh^hgddkG & F 8gddkG f!#h^hgddkGgddkGxkdZ$$IfP4\ z%j#4 Paf4ytz4444444c8888999F9O994C9CECyC~CCCC D D/D6D7D=DGDLDMDRD[D\D^DgDhDiDpDqD}D~DDDDDDDDDD͹ͲͲjh~[h&wU h&w>*h~[h&w>* jh~[h&w h~[h&wh*?h&w5 h&w5 hX>`?a?dgd&w  @dgd&w  @dgd&w$ 88"^8`"a$gd&w 88d^8`gd&w & F 88d1$^8`gd&w $ Hd1$gd&w $1$a$gd&w a?y@AB3C4CyCzC~CCCCCC$ 4$1$Ifa$gdz $$1$Ifa$gdz $1$a$gd&w 8@8d^8`gd&w CCCCCDD&D'Dujj[j[[I$ 4$1$Ifa$gdz h$1$Ifgdz $1$Ifgdzkd$$IfP4rR^#`B8jj#4 Paf4ytz'D(D.D/D7D>D?D@DFDGDMDSDTDUD]D^DiDrDsDtDDDDD$ $1$Ifa$gdz$ 4$1$Ifa$gdzDDDDDEJEvEEEEFAFujjjjjjjjjjj $1$Ifgdzkd$$IfP4rR^#`B8jj#4 Paf4ytz DDDD#E$E;EEEEEEEEEEEEEEFF5F6F7F8F\F]FtFuFvFwF|F}FFFFFFG G GķĪĝĐăwowoh~[h&w>*h~[h&w>*h&wj[ h~[h&wEHUj h~[h&wEHUj'h~[h&wEHUjh~[h&wEHUjh~[h&wEHUjE h~[h&wUV h~[h&wjh~[h&wUjYh~[h&wEHUjE h~[h&wUV+AFOFFFFFFFFFFFFFFFFS$ 4$1$EƀSIfa$gdz$ 4$1$Ifa$gdz $1$IfgdzFFFFFFFFFFFFFFFFFFFGGGG G GG$ $1$Ifa$gdz$ 4$1$Ifa$gdz GGGGGG G&G'G)G1G2G:G;G*hJ8h&w>*hJ8h&w5 hJ8h&w hMqh&w h&w5 h&w>*h~[h&w>* h&w>*h~[h&w>*h&w h~[h&wBGGGG!G"G(G)G3G*CJaJh\h&w>*CJaJh&wCJaJ jh\h&wCJaJh\h&w5CJaJh\h&wCJaJ hJ8h&whJ8h&w>*h&w3SST&TpTTTTUUggggggW$ 1$a$gd&w$ T L1$^`La$gd&w$ T 1L1$^`La$gd&w^$ T 1L1$Eƀ1<^`La$gd&w UjUkUlUuUUUUUUU$ $1$Ifa$gdz$ $1$Ifa$gdz$ 1$a$gd&w$ & F 1$a$gd&w UUUUVVV%Vq^^EEEE$  $1$If] a$gdz 8$1$Ifgdzkd$$IflrHM!p'ep0# t'44 laytz%V&V=V^VdVq\\@$ 8(# $1$If] a$gdz 8(#$1$Ifgdzkdq$$IflrHM!p'ep0# t'44 laytzdVkVrVzV{VVXC 8(#$1$Ifgdzkd\$$IflrHM!p'ep0# t'44 laytz$  $1$If] a$gdzVVVVVV$  $1$If] a$gdz$ 8(# $1$If] a$gdz $1$IfgdzVVVW WWW Wq\\CCCC$  $1$If] a$gdz 8(#$1$Ifgdzkd9$$IflrHM!p'ep0# t'44 laytz W!W5WQW[Wq\J.$ 8(# $1$If] a$gdz $1$Ifgdz 8(#$1$Ifgdzkd$$IflrHM!p'ep0# t'44 laytz[WeWqW|W}W~WX@$ 8(#$1$Ifa$gdzkd$$IflrHM!p'ep0# t'44 laytz$  $1$If] a$gdz~WWWWWW<kd$$IflrHM!p'ep0# t'44 laytz$  $1$If] a$gdz$ 8(# $1$If] a$gdzWWWWX,XaXXXYq___P N f!1$gd&w$ N f!1$a$gd&w$ 2 1$a$gd&w$ 2  1$a$gd&wT$ 8(#1$EƀXSa$gd&w$ 8(#1$a$gd&w XX+X,XtXXXXXXXXXXXXXXXYY Y YY(Y.Y4Y5Y;YAYBYJYOYPY[Y]YyYzYYYYYYYYYZZZ!Z$Z'Z(Z)Z+Z8ZXZvZZZZZZZZZZṯ hu2h&whu2h&w5>* hch&w h&w>*h44h&w>* h&w>*h44h&w>* h44h&wh&wh44h&w5#jh44h&w5UmHnHuBY\Y]YYYYYZZZZi$ HX h1$^ha$gd&w$ ,(#1$a$gd&w$  #1$a$gd&w$ H<#1$a$gd&w$ H<#1$a$gd&w$ N f!1$a$gd&w$ , f!!1$a$gd&w N f!1$gd&w ZZZZZ[[\C\{\|\]]^.`/` b$ 881$^8`a$gd&w $1$a$gd&w$ ,P#1$a$gd&w$ ,P#1$a$gd&w$ HPX h1$^ha$gd&w$ H4X h1$^ha$gd&wZZ$^X^3`n`b[b~ccccDdIdRdfdgdddddddddddddddddeeeeee²өөo j, @ h&wUVmHnHujh&wUjh&wEHUmHnHu jO? h&wUVmHnHuh&wmHnHujh&wEHUmHnHu j @ h&wUVmHnHujh&wUmHnHuh&wh&w5CJ h&w5 h&w6h&w hu2h&w& b b}c~cDdfdgdddd9eQeRem  P^527@@@@gd&w  \ P^527@@@gd&w  P^527@@@gd&w  F jl<f!@@@@@@@@@gd&w   jl<f!@@@@@@@@@gd&w$ 881$^8`a$gd&w$ 881$^8`a$gd&w eee e!e4e5e6e7e;eXeYeeeeeeeeeeeeeeee ff!f"fĴլլ՛zjY jf, @ h&wUVmHnHuj!h&wEHUmHnHu j. @ h&wUVmHnHuj4h&wEHUmHnHu j$ @ h&wUVmHnHujh&wUjKh&wEHUmHnHu j+ @ h&wUVmHnHuh&wh&wmHnHujh&wUmHnHujh&wEHUmHnHuReeee@fRfSfggmgnggghhh  f@0]0gd&w  f@0]0gd&w ) F l .f!@@@@@@@@gd&w # h P^l.527@@@@@gd&w # P^l.527@@@@gd&w"f#f$f'f(f;ffEfngogggggggggghhhYhZhehhhhhhhhhhhhĴխysysysysysysysyiyiysishY^h&w>*CJ h&wCJhY^h&wCJhrh&w>*CJhrh&w5>*CJh&w5>*CJhY^h&w5>*CJ h&w>*CJj%h&wEHUmHnHu j, @ h&wUVmHnHuh&wh&wmHnHujh&wUmHnHuj#h&wEHUmHnHu%hhhhhhh i i/i5i*CJhrvh&w>*CJhh&wCJhY^h&w>*CJhm7h&wCJhY^h&wCJH* h&wCJhY^h&wCJh!;h&w>*CJ h&w>*CJhrh&w>*CJhrh&wCJ9hYiiijjj9kkkkHl & F .J@@@@@@@@gd&w  f@0]0gd&w  f@0]0gd&w  f@@0]0gd&w  f4@@0]0gd&w  f0]0gd&w  f@0]0gd&w kkkkkklll+l,l-l.l0l1lDlElFlGlHlIlglhlllllllssssttu¯Ϧ晆Ϧvrmrmarhzhz5CJaJ hz5hzh&wh&wCJ h&wCJH*$j+h h&wEHUmHnHujV xK h&wCJUVh&wmHnHu$j'h h&wEHUmHnHujK h&wCJUVjh&wUmHnHuh @h&wCJh&w h&w>*CJ h&wCJh^eh&wCJ#Hlglllll>no+q,qrsstt $]a$gdz ) F l .f!@@@@@@@@dgd&w & F .J@@@@@@@@dgd&w & F .J@@@@@@@@gd&w & F .J@@@@@@@@dgd&wt(u)uuuv]vvv&w'w>w?wwwwwgdz &.AhL^h`Lgdz^gdz$a$gdzgdzh^hgdz  h^hgdzgdz$a$gdz^gdzuuuuu5v6vzv{vvvww&w'w(w=w>w?w~wwwwwwwwwwxxxx@xAxNxOxWxqcccccc jh3FhzCJaJh3FhzCJOJQJaJ0jh3FhzCJOJQJUaJmHnHuh3Fhz5CJOJQJaJh3FhzCJaJhzhz5CJaJhzhz5h(rhz5CJaJhz5CJaJ hz5 jhzOJQJhzOJQJhz jhz%ww,xrxxxx#y`yyy!zQztzuzvzzz  AAgdz  HPAAgdz BCgdz  BCgdz BChL^h`Lgdz BChL^h`Lgdz P!BChL^h`LgdzWxdxexqxxxxxxxxxxxx y y8y9yFyGytyuyyyyyyyyyyyzzz z7zDzEzPz]zhzizsztzuzvzzzz趩hx hhzaJhx hhz5OJQJaJh3Fhz5CJOJQJaJhz5CJOJQJaJhz5OJQJh3Fhz>*CJaJ jh3FhzCJaJh3FhzCJOJQJaJh3FhzCJaJh3Fhz>*CJaJ2zzzzzzz {{${%{0{1{={V{a{i{j{v{w{{{{{{{ |||||)|*|7|>|?|J|m|n|o|MN"#.uGSNϰ hz6hzhz56hzOJQJ jhzhz hz5h3FhzCJaJ jhx hhzhx hhz>*aJhx hhzaJhx hhz>*hx hhz>* hx hhz jhx hhzUmHnHu6zz {>{?{V{w{{{{{|*|K|n|o|$~(U $ @a$gdz dl!CCgdz  4gdz 4@gdz 4gdz dlgdz  4.CCgdz 4.CCgdzUV"#.tuFGSN gdzgdzdgdz$a$gdz$a$gdz $ @a$gdz$a$gdz$ vHP@AAa$gdz  vHPAAgdz $ @a$gdz $ @a$gdzNOZ[ 8d$Ifgdz$d$Ifa$gdz $da$gdzdgdz dgdz $ a$gd&w$a$gdz NOYZ[`jkϑOXdoqz{klmûôÔ}thh$shz5CJaJh1hzaJ hzaJhzhz5CJ hr}hzhr}hz5h}whz>*hd=hz>*hd=hz>* hd=hzhd=hz5hz hhzhhz5hzhz5CJaJhzhdkG5CJ aJ hzhz5CJ aJ hz5%БDENYcpxhhhh Vd$Ifgdz d$Ifgdz$d$Ifa$gdzgkdj.$$IfTP4Fhb\    4 Paf4ytzT p{|eY $ a$gd&wikd.$$IfTP4Fhb\    4 Paf4ytzT d$Ifgdz d$Ifgdz Vd$Ifgdz lmzGykd/$$IflFE&''I 'v&6    44 labpytz $$Ifa$gdz $Ifgdz & F @d^`gdz  @gdzgdzmz67NOPQfg~Ɣ˔Քڔ*,68BCDNOPfۺۗ~~~~uiuiui^ihWphzCJaJh$shz>*CJaJhz>*CJaJhzCJaJ!jk5h$shzCJEHUaJ#jvϘE h$shzCJUVaJ!j2h$shzCJEHUaJ#jϘE h$shzCJUVaJjh$shzCJUaJh$shzCJaJh$shz5CJaJh$shz5CJ\aJ!ӓԓbY $IfgdzkdC0$$Ifl\E&''''v&644 labp(ytz $$Ifa$gdzneeee $Ifgdzkd1$$Ifl\E&''''v&644 labp(ytzneYYY $$Ifa$gdz $Ifgdzkd1$$Ifl\E&''''v&644 labp(ytzŔƔՔneYYY $$Ifa$gdz $Ifgdzkd8$$Ifl\E&''''v&644 labp(ytz'6BPneeYYY $$Ifa$gdz $Ifgdzkd8$$Ifl\E&''''v&644 labp(ytzPQfq|neYMM $$Ifa$gdz $$Ifa$gdz $Ifgdzkd9$$Ifl\E&''''v&644 labp(ytzf}ŗƗ>@A !)*ABCDٽٰٛٔ~v~k^vj?hSmhzEHUjИE hzUVjhzUhzhSmhz5hSmhz5\ hSmhz h(aJj4;hW^hzEHUaJjB8F hzCJUVjhzUaJhUhzaJh3fhzaJ hzaJh$shzCJaJhz>*CJaJh$shz>*CJaJ$%sneYYM>Y$ @da$gdz  @dgdz  @dgdz @gdzkdi:$$Ifl\E&''''v&644 labp(ytz˜45j}. $$Ifa$gdz $Ifgdz $da$gd(dgd(  @dgd( @gdz  @gdz  @dgdz  @dgdz  $$Ifa$gdz $Ifgdzekd=$$IfTl0<\"'F' f"644 labpytzT ymm $$Ifa$gdz $Ifgdz}kdl>$$IfTlF<L\"'F''f"6    44 labpytzTKVaymm $$Ifa$gdz $Ifgdz}kd?$$IfTlF<L\"'F''f"6    44 labpytzTDJKa 789:şǟџ#B{{ hz>*hUhz>*hUhz>* hz>*jIhSmhzEHUjИE hzUVjFhSmhzEHUjИE hzUVhSmhzH*jChSmhzEHUjИE hzUVjhzUhR3hz>* hSmhzhz0abwxzyyy $Ifgdz}kddB$$IfTlF<L\"'F''f"6    44 labpytzTz{ɞўymm $$Ifa$gdz $Ifgdz}kdC$$IfTlF<L\"'F''f"6    44 labpytzTўҞ<FPymm $$Ifa$gdz $Ifgdz}kdNF$$IfTlF<L\"'F''f"6    44 labpytzTPQymm $$Ifa$gdz $Ifgdz}kd!L$$IfTlF<L\"'F''f"6    44 labpytzTşџymm $$Ifa$gdz $Ifgdz}kdL$$IfTlF<L\"'F''f"6    44 labpytzTџҟymm $$Ifa$gdz $Ifgdz}kdcM$$IfTlF<L\"'F''f"6    44 labpytzTyyy $Ifgdz}kdN$$IfTlF<L\"'F''f"6    44 labpytzTy,Mkd{T$$IfTl\"'f"f"644 labp ytzT $Ifgdz}kdN$$IfTlF<L\"'F''f"6    44 labpytzTBCZ[\]^_vwxyMNST]^+,:٣ݣߣ)ɼԳ󯥞zzuup h(6 h(>* h(5>* h(>*h(h(CJ h(aJh?h(aJ h(5aJh?h(5aJh(h(hzCJjQhSmhzEHUjИE hzUV hSmhzjFOhSmhzEHUjИE hzUVhzjhzU*MN;Yi H&@@@@@@@gd( H&@@@@@@gd(  H@@@@gd( @@@dgd(  @@@gd( $ a$gdz h@@@@@gdz)Mpդ & F 88d^8gd(! & F hH&@@@@@@8d^`8gd( & F H&@@@@@@@dgd( & F H&@@@@@@@dgd( H&@@@@@@@gd( ֪תݪUԬʯ˯MN{|ðŰװ߰ұӱƲDz𥖏 jhh( hh(hh(H* h(5>* h(CJ h(>* h(>*h(OJQJjh(UmHnHuhJFh(5 h?h(h?h(5 h(5h(h(CJh( h(6 h(h(4ժ֪˫٫$ ,$$Ifa$gdcx{ ,$$Ifgdcx{$ & F! @^`a$gd( $ *a$gd( $ p@a$gd( h@@@h^hgd( & F 8H&@@@@@8d^8gd( :Umob z$Ifgdcx{ zd$If^gdcx{ & ,$$Ifgdcx{ ,$$If^gdcx{ ,$d$If^gdcx{KkdT$$IfP40&#v\ 4 Paf4ytcx{ ĬԬí˯ww$ ^a$gd( $ @a$gd(  @dgd(gd(Kkd^U$$IfP40&#v\ 4 Paf4ytcx{ z$Ifgdcx{ ˯ݯO}ưұݴNOw$&dPa$gd(  dgd(%gd($a$gd( '^`gd($h^h`a$gd($ ^a$gd(vw=P+7\hijxy{fohh'h(>*h3fh(>* h3fh( h?h(h?h(5 h5 h(>*hXh(>*aJ h]h( h(>* hXh(hXh(>*jh(UmHnHu h(5 h(h(h( hh(4@DiR AA8$If^8`gdcx{`kdU$$If$F.%*(%    4 $ayt($ AA$Ifa$gdcx{$ AA$Ifa$gdcx{$ AA^a$gd( i AA8$If^8`gdcx{`kdVV$$If$F.%*(%    4 $ayt( B$If]^gdcx{ %$Ifgdcx{=PZ~i B$If]^gdcx{ %$Ifgdcx{ AA8$If^8`gdcx{`kdV$$If$F.%*(%    4 $ayt(Z[|~i B$If]^gdcx{ %$Ifgdcx{ AA8$If^8`gdcx{`kd^W$$If$F.%*(%    4 $ayt(ɾӾ|g B$If]^gdcx{ %$Ifgdcx{ AA8$If^8`gdcx{bkdW$$If$PF.%*(%    4 $ayt(ӾԾ~i B$If]^gdcx{ %$Ifgdcx{ AA8$If^8`gdcx{`kdjX$$If$F.%*(%    4 $ayt(+9~i B$If]^gdcx{ %$Ifgdcx{ AA8$If^8`gdcx{`kdX$$If$F.%*(%    4 $ayt(9:\jx~i B$If]^gdcx{ %$Ifgdcx{ AA8$If^8`gdcx{`kdrY$$If$F.%*(%    4 $ayt(xyz{zja8^8gd(d^`gd($ da$gd(dgd( pdgd(`kdY$$If$F.%*(%    4 $ayt(Dpfghq$d$Ifa$gdcx{ d$Ifgdcx{dgd(d^`gd(  8d^8`gd( $d$Ifa$gdcx{ d$Ifgdcx{akdzZ$$IfP4F$n X 4    4 Paf4ytcx{ -IeznZnnnnnnnd$If^`gdcx{ d$Ifgdcx{kd[$$IfP4rd6$nFFFF4 Paf4ytcx{  "/1:$ d$Ifa$gdcx{ d$Ifgdcx{ d$Ifgdcx{ d$Ifgdcx{   !",-.KO[defSTfgh12>?^_ h>6h( h(CJ hW^h( h(CJ h3fh( h'h(h'h(>*h3fh(>* h(>*h3fh(>* h(>*h(E:BJKPZfpsv Pd$If^Pgdcx{ d$Ifgdcx{ d$Ifgdcx{ d$Ifgdcx{ d$Ifgdcx{+zoogVI ddgd( dd^gd(dgd( $da$gd(kd[$$IfP4rd6$nFFFF4 Paf4ytcx{+.i+>?v dgd( dd^`gd( dgd($ da$gd($8d^8`a$gd($8d^8`a$gd(dgd(gd(  ddgd(gd( d^gd( ^_BCT  gdk 1$gdk p1$gdk gd( dgd(d^`gd( dd^`gd( d^gd(gd(BCU)*+enopyִִֻֻֻֻֻֻֻ֦֡֡֙֔hk5CJaJ hk6hkCJaJ hk>*jhkUmHnHu hkEHH* hk>*hkhkCJaJhkhkCJaJhk hk5hkh:CJaJh:h:5CJ aJ hk5CJ aJ 3TU\dhvgvkd=\$$IfP4\< 0T4 Paf4ytcx{$$&d1$IfPa$gdcx{ $1$Ifgdcx{ _vkd\$$IfP4\< 0T4 Paf4ytcx{ $1$Ifgdcx{ 8$1$Ifgdcx{ $1$Ifgdcx{  +,@L]eozj___ $1$Ifgdcx{vkd]$$IfP4\< 0T4 Paf4ytcx{ $1$Ifgdcx{ 8$1$Ifgdcx{ zh[ LP1$gdkxkd8^$$IfP4\< 0T4 Paf4ytcx{ 8$1$Ifgdcx{ $1$Ifgdcx{%/?@AJQUV\cm}$$&d1$IfPa$gdcx{ $1$Ifgdcx{1$gdk P1$gdk}~LA $1$Ifgdcx{kd^$$IfP4ֈ2 S(#8 4 Paf4ytcx{$$&d1$IfPa$gdcx{5kd_$$IfP4ֈ2 S(#8 4 Paf4ytcx{  $1$Ifgdcx{ $1$Ifgdcx{ $1$Ifgdcx{  $./8:EFOQ[\]{|   !"+,-./0opȻ"jhkCJUaJmHnHuhkhkCJ aJ mHnHu"jhkCJ UaJ mHnHuhk>*CJaJhkCJEHH*aJhkCJaJhk>*CJaJ?   $1$Ifgdcx{ $1$Ifgdcx{ $1$Ifgdcx{ $1$Ifgdcx{$0;GRbWH9HH $1$Ifgdcx{ $1$Ifgdcx{ $1$Ifgdcx{kd`$$IfP4ֈ2 S(#8 4 Paf4ytcx{R]^r|SH9 $1$Ifgdcx{ $1$Ifgdcx{kd`a$$IfP4ֈ2 S(#8 4 Paf4ytcx{  $1$Ifgdcx{|5kd7b$$IfP4ֈ2 S(#8 4 Paf4ytcx{  $1$Ifgdcx{ $1$Ifgdcx{ $1$Ifgdcx{  $1$Ifgdcx{ $1$Ifgdcx{ $1$Ifgdcx{ $1$Ifgdcx{ "bWH9HH $1$Ifgdcx{ $1$Ifgdcx{ $1$Ifgdcx{kdc$$IfP4ֈ2 S(#8 4 Paf4ytcx{",-/EQ@/ .!31$gdk L!1$gdkkdc$$IfP4ֈ2 S(#8 4 Paf4ytcx{  $1$Ifgdcx{EoTU|r 1$gdk @1$gdk$ T41$a$gdk !T41$gdk 1$^gdk !51$gdk !51$gdk PL!p51$gdk H !341$gdk  !;<=TUde !&()*ŹŹűzh5hkCJaJhk>*CJaJh|rhkCJaJhk>*CJaJnHo(tHhk>*CJaJhkCJaJ j-hk5CJaJhk5CJaJhkhkCJaJ hk5hkhkCJaJ hkH*hk hkEH hkEHH*0defgnvz$ $1$Ifa$gdcx{$ h1$^ha$gdk$ & F" 1$a$gdk)eVD555 SC$1$Ifgdcx{$ $1$Ifa$gdcx{ $1$Ifgdcx{kdd$$Iflֈ T %_TF4 laytcx{*,4?BHKTW[\^`hk  ߛhk>*CJaJnHtHhkCJaJnHtHh5hkCJaJh|rhkCJaJhk>*CJaJnHo(tHhk>*CJaJhkCJH*aJhkCJaJnHo(tHhkCJaJhk>*CJaJnHo(tHhk>*CJaJ3)45>GR]SD55 SC$1$Ifgdcx{ $1$Ifgdcx{kde$$Iflֈ T %_TF4 laytcx{$ $1$Ifa$gdcx{]gpqD5 $1$Ifgdcx{kdNf$$Iflֈ T %_TF4 laytcx{$ $1$Ifa$gdcx{ SC$1$Ifgdcx{D5 $1$Ifgdcx{kdg$$Iflֈ T %_TF4 laytcx{$ $1$Ifa$gdcx{ SC$1$Ifgdcx{3kdg$$Iflֈ T %_TF4 laytcx{$ $1$Ifa$gdcx{ !SC$1$Ifgdcx{ SC$1$Ifgdcx{ )9KX SC$1$Ifgdcx{$ $1$Ifa$gdcx{ $1$Ifgdcx{ &()+289;>KNPSXjmnw}~Źű񝱉zzzzzzg%jhk5CJ UaJ mHnHuhk>*CJaJnHo(tHhk>*CJaJh5hkCJaJhk>*CJaJhIhkCJaJhkCJaJh9,hk>*CJaJ"h9,hk>*CJaJnHo(tHhk>*CJaJnHtHhkCJaJnHo(tHhk>*CJaJnHo(tH$XYjteVD555 SC$1$Ifgdcx{$ $1$Ifa$gdcx{ $1$Ifgdcx{kdh$$Iflֈ T %_TF4 laytcx{QGGGGGG 1$gdkkdZi$$IflPֈ T %_TF4 laytcx{$ $1$Ifa$gdcx{ "'(?@ABERSVôְְujhkhkCJaJjlhkEHUj,F hkUVj!jhkEHUj,F hkUVjhkUhknHo(tHhkjhk5UmHnHu%jhk5CJ UaJ mHnHu hkH*hP*hkCJ aJ hkCJ aJ "jhkCJ UaJ mHnHu&RS12OP @1$gdk $ 1$gdk  dgdk h1$gdk $ 1$a$gdk h 1$gdk  1$gdk 1$gdkVmpuvwz!$12  >?OPyyQYpx)X[ѵȣїќќќ hk5 hk5\hknHtHjKohkEHUj,F hkUVjhkUhknHo(tHhkhkhkCJaJ jhkCJaJhkCJaJnHo(tHhkCJaJ;)XYZ[b|Bkdq$$Ifl4' 4 4644 lagytcx{ $$Ifa$gdcx{ $ 1$gdk7." $$Ifa$gdcx{ $Ifgdcx{kd>r$$Iflִ Uh!&8-4' 'FVld 46    44 lagytcx{#'7a $Ifgdcx{ $$Ifa$gdcx{BCZ[\]bqA[]ijwyUV{}9;noոոհեհՐհեj[hkEHUjE hkUVjƃhkEHUjhE hkUVjhkUjhkUmHnHu hk>* hkH* hk>*hkj6shk5EHUj.F hkUVjhk5U hk53abq7." $$Ifa$gdcx{ $Ifgdcx{kdu$$Iflִ Uh!&8-4' 'F'''V'l'd' 46    44 lagytcx{ %',-ANFfR{Ffx $$Ifa$gdcx{ $$Ifa$gdcx{ $Ifgdcx{N[]kwyFfƁFf~ $$Ifa$gdcx{ $$Ifa$gdcx{ $Ifgdcx{#UWbz{89    $ $ 1$a$gdk$ $ 1$a$gdk$ <Z-1$a$gdk $ 1$gdk \ 'N !@',-g^ggdk 1'~N !@',-g^ggdk ;<STUV6ĸuĤmmdmdmmhDVCJH*aJhDVCJaJjhDV5CJEHUaJ j3E hDV5CJUVaJjhDV5CJUaJhDV5CJaJhDV5CJ\aJ *hDV5\hDV hDV5hDV5mHnHujhkEHUjE hkUVhkjhkUjhkEHU$ "+fz $$Ifa$gdcx{ 1$gdDV$ 1$a$gdDV r1$gdDV p1$gdk$a$gdk$ $ 1$a$gdk_VJJJJJ $$Ifa$gdcx{ $Ifgdcx{kd$$Iflֈe !&' '$'w''')'44 laytcx{_VJVVVJJ $$Ifa$gdcx{ $Ifgdcx{kdp$$Iflֈe !&' '$'w''')'44 laytcx{LC7+ $$Ifa$gdcx{ $$Ifa$gdcx{ $Ifgdcx{kdB$$Ifl֞e !&' '$''''')'44 laytcx{  $If]gdcx{ $$Ifa$gdcx{ $Ifgdcx{)590$ $$Ifa$gdcx{ $Ifgdcx{kd*$$Iflִe !&' '$'''''5')'    44 laytcx{5BDR\_k $Ifgdcx{ $$Ifa$gdcx{6BPQS\hikl /012DE\]^_xyᴪ៕់េjhDVEHUjhDVEHUjhDVEHUj"F hDVUVjhDVEHUj"F hDVUVjhDVU hDVH*hDV>*CJaJh2hDV>*CJaJhDVhDVCJH*aJhDVCJaJhDV>*CJaJ2kl90$ $$Ifa$gdcx{ $Ifgdcx{kd$$Iflִe !&' '$'''''5')'    44 laytcx{ $Ifgdcx{ $$Ifa$gdcx{90000 $Ifgdcx{kd $$Iflִe !&' '$'''''5')'    44 laytcx{ $$Ifa$gdcx{ $Ifgdcx{9" + 0~b<"L^LgdDVkd$$Iflִe !&' '$'''''5')'    44 laytcx{ x$vOPQTXt $$Ifa$gdcx{ 1$gdDV ~b<"]gdDV ~b<"gdDV ~b<"b^bgdDV ~b<"]gdDV ~b<"]gdDV ~b<"L]LgdDV ~b<"L^LgdDV   !"9:;<T] :;UVmn}ululululuculuhDV>*CJaJhDVCJH*aJhDVCJaJjhDV5CJEHUaJ j3E hDV5CJUVaJjhDV5CJUaJhDV5CJaJhDV5CJ\aJjzhDVEHUjE hDVUVjhDVEHUjhDVUjJhDVEHUj"F hDVUVhDV&X]ls|Skd$$Iflֈ sr!'' 'dNF'44 labytcx{ $$Ifa$gdcx{   Jkds$$Iflֈ sr!'' '''d'N'F'44 labytcx{ $$Ifa$gdcx{ $Ifgdcx{ $Ifgdcx{ $$Ifa$gdcx{0<HLC7+ $$Ifa$gdcx{ $$Ifa$gdcx{ $Ifgdcx{kdJ$$Ifl֞ sr!'' ''$'w'd'N'F'44 labytcx{HJXado $$Ifa$gdcx{ $$Ifa$gdcx{ $Ifgdcx{op90$ $$Ifa$gdcx{ $Ifgdcx{kd7$$Iflִ sr!'' ''$'w'd'2''F'    44 labytcx{ $$Ifa$gdcx{ $Ifgdcx{ $$Ifa$gdcx{ !de|}~abyz{|jhDVEHUjchDVEHUj͹hDVEHUj7hDVEHUjhDVEHUj hDVEHUj3E hDVUVjhDVUhDV hDVH*hDV>*CJaJhDVCJH*aJhDVCJaJhDV>*CJaJ1900$ $$Ifa$gdcx{ $Ifgdcx{kd,$$Iflִ sr!'' ''$'w'd'2''F'    44 labytcx{ $$Ifa$gdcx{ $Ifgdcx{    90000 $Ifgdcx{kd!$$Iflִ sr!'' ''$'w'd'2''F'    44 labytcx{  $$Ifa$gdcx{ $Ifgdcx{ 9" jR K!$b^bgdDVkd$$Iflִ sr!'' ''$'w'd'2''F'    44 labytcx{ 1a #/J $ 1$a$gdDV K~\$gdDV K~\0]0gdDVb^bgdDV Lb]L^bgdDV !Z%b^bgdDV 0b]0^bgdDV ./01?@WXYZno  #$ij޶ާޝފjhDVEHUhDVCJH*aJjhDVEHUj}hDVEHU hDVH*jhDVEHUjQhDVEHUjhDVEHUj%hDVEHUj3E hDVUVhDVjhDVUjhDVEHU6+,CDEFLMdefg/1>?VWXY_`wxyz޶ެޝޓjyE hDVUVjYhDVEHUjhDVEHU hDVH*j-hDVEHUjhDVEHUjhDVEHUjkhDVEHUjhDVEHUj3E hDVUVhDVjhDVUj?hDVEHU2 045CQRW`df#&8<#&25 46?@OR\]ceʽʽʽʽʽʽʽʽʽʽʽʽʽʽʽʽʲʽʽʽʽʽʽʽʩʽʽh{8]6CJaJ j-h{8]CJaJh{8]CJaJnHo(tHh{8]CJaJh{8]5CJaJh{8] h{8]5 h\ 5hDVjhDVUjhDVEHUB?934Dlxk  h8<@gd{8]$ h*<@h^ha$gd{8]  h*<@gd{8]$ h*<@h^ha$gd{8]$ *<h^ha$gd{8]$ *<h^ha$gd{8]"$ @a$gd{8]$ & F# 881$^8a$gdDV $ 1$a$gdDV B_:Suub$ h*<h^ha$gd{8]$ h8<@h^ha$gd{8]$ h8<h^ha$gd{8]$ h8<h^ha$gd{8]$ h8<h^ha$gd{8]  h8<gd{8]$ h*<h^ha$gd{8]$ h8<@h^ha$gd{8] DnJ{i$ h8<a$gd{8] h*<dgd{8]$ h8<@a$gd{8]$ &h8<@a$gd{8]$ *<a$gd{8]$ *<a$gd{8] <*^*gd{8]$ h<h^ha$gd{8] Jgj!$)MP\_~ $8h{8]>*CJaJnHo(tHh{8]>*CJaJh{8]5CJaJh{8]6CJaJnHo(tHh{8]CJaJnHo(tHh{8]6CJaJh{8]CJaJCJy Hu$ h<a$gd{8]$ zF&dP]F^a$gd{8] $ za$gd{8]gd{8]$ h<a$gd{8]$ h8<a$gd{8] h*z<dgd{8]$ h8<a$gd{8] )d%Ntq_$ h^a$gd{8]$ hP^a$gd{8]$ h<a$gd{8]$ h<a$gd{8]$ h8<a$gd{8]$ h8<27a$gd{8]$ h8<27a$gd{8]$ h<h^ha$gd{8] 89>BCDINjoyLMPW[_ilqvyɺ߶ɺɺɺɺh{8]5CJaJh\  h?Mh{8]h{8]h{8]>*CJaJnHo(tHh{8]>*CJaJh{8]CJaJnHo(tHh{8]CJaJh{8]>*CJaJnHo(tHh{8]>*CJaJ@ (8BCLS`jkry $$1$Ifa$gdcx{ $1$Ifgdcx{  !1$gd{8]$ h^a$gd{8]yzbWE5E B$1$Ifgdcx{$ $1$Ifa$gdcx{ $1$Ifgdcx{kd$$IfP4ֈ r^$ :$4 PaPf4ytcx{?44 $1$Ifgdcx{kdh$$IfP4ֈ r^$ :$4 PaPf4ytcx{$ $1$Ifa$gdcx{ $1$Ifgdcx{KLWXdq~ $1$If] gdcx{ @ $1$If] gdcx{ 0C $1$If] gdcx{$ $1$Ifa$gdcx{ $1$Ifgdcx{  !'/2@AHNOTW[^bfgkrx{ ')*+/178JKPRXjkh{8]>*CJaJh{8]CJaJnHo(tHh{8]>*CJaJnHo(tHh{8]CJaJh{8]>*CJaJO*+9HWefrs($ $1$Ifa$gdcx{$ $1$Ifa$gdcx{bWE6EE $1$Ifgdcx{$ $1$Ifa$gdcx{ $1$Ifgdcx{kdC$$IfP4ֈ r^$ :$4 PaPf4ytcx{ *7PE6 $1$Ifgdcx{ $1$Ifgdcx{kd$$IfP4ֈ r^$ :$4 PaPf4ytcx{$ $1$Ifa$gdcx{7JXYjuA6 $1$Ifgdcx{kd$$IfP4ֈ r^$ :$4 PaPf4ytcx{$ $1$Ifa$gdcx{ r$1$Ifgdcx{kpuxz|$&-._bijkgh{ǼdzǨdzǨdzǼǡh{8]5CJaJh?Mh{8]5 h+]h{8]h\ h{8]CJaJh{8]nHo(tHh\ h{8]CJaJh{8] hh{8]jh{8]UmHnHuh{8]CJaJh{8]>*CJaJh{8]>*CJaJnHo(tH6u?kd$$IfP4ֈ r^$ :$4 PaPf4ytcx{$ $1$Ifa$gdcx{ $1$Ifgdcx{-.ij$$&d1$IfPa$gdcx{ $1$Ifgdcx{  !1$gd{8]1$gd{8] h1$gd{8]%5Efz{rgg $1$Ifgdcx{vkd$$IfP4\ >4 PaPf4ytcx{$$&d1$IfPa$gdcx{ pq껷uqlq h\ 5h\ h\ h\ 5CJ aJ h: h{8]h{8]h{8]h{8]CJaJh{8]h{8]5CJaJh{8]nHo(tHh{8]h{8]CJaJh{8]"jh{8]CJUaJmHnHu h{8]5jh{8]5UmHnHuh{8]5CJaJh{8]CJaJh{8]CJaJnHo(tH*zk\ p 1$gd{8] p1$gd{8]vkdH$$IfP4\ >4 PaPf4ytcx{ $$1$Ifa$gdcx{ pq,- dgd\ gd\  $ a$gd\  gd{8] P1$gd{8] p1$^p`gd{8] 1$gd{8] 1$^gd{8] ! P1$gd{8],-  N V `                 ȹ덃rhjh\ EHU jԲ@ h\ UVmHnHujh\ EHUj})F h\ UVjh\ Uh\ h\ CJaJjh\ UmHnHuh\ 5CJaJmHnHu"jh\ CJUaJmHnHuh\ CJaJh\ 5CJaJh\ h\ h\ CJaJ h\ 5%-=AL`lz$$&dIfPa$gdcx{|||||||| $$Ifa$gdcx{vkd$$IfP4\fb"~ ~ 4 Paf4ytcx{ |||| $$Ifa$gdcx{vkd$$IfP4\fb"~ ~ 4 Paf4ytcx{  M teeeeeeW  dgd\ $ Ha$gd\ $  H8a$gd\ xkd$$IfP4d\fb"~ ~ 4 Paf4ytcx{ M N O       g h i j k l     $$Ifa$gdcx{$$&dIfPa$gdcx{$  xa$gd\ $ xa$gd\  $ a$gd\  $ a$gd\  dgd\      f g h j                   & ' u  #LM_ 349:ٿٮٌكككككككh\ nHo(tH j-h\ "jh\ CJUaJmHnHuh\ 5CJaJh\ CJaJh\ mHnHujh\ UmHnHu h\ 5 hrh\ h\ jh\ Uj6h\ EHU j : h\ UVmHnHu3           " / 3 4 ? S n ~  $$&dIfPa$gdcx{ $Ifgdcx{          |||||||| $$Ifa$gdcx{vkdU$$IfP4\bH.R&  $ &4 Paf4ytcx{      |||| $$Ifa$gdcx{vkd$$IfP4\bH.R&  $ &4 Paf4ytcx{   & ) ? saO=$ 8z a$gd\ $ 8\ l a$gd\ $ \ H a$gd\ $ 8\  a$gd\ vkd$$IfP4\bH.R&  $ &4 Paf4ytcx{? u v =  LMNX^}}$  $&dIfPa$gdcx{$  $Ifa$gdcx{ $  a$gd\ $ p a$gd\ $a$gd\  $ a$gd\   gd\    gd\ $ 8z a$gd\  ^_t $39zz $Ifgdcx{ 8$Ifgdcx{$ h$Ifa$gdcx{^kd$$IfP4F    4 Paf4ytcx{9AIJK}hhhhh$$&dIfPa$gdcx{ $Ifgdcx{ $  a$gd\ ^kd$$IfP4F    4 Paf4ytcx{ 8$Ifgdcx{ :ADIKJc "#S!*^hly` hly`5 h\ >*jh\ UmHnHuh\ CJaJnHo(tHh\ 5CJaJh\ CJaJ h\ 5h\ nHo(tHh\ C!15@T`n~$$&dIfPa$gdcx{ul```` $$Ifa$gdcx{ $Ifgdcx{kd $$IfP4rZ8 $r$ 3$4 Paf4ytcx{ucTTTTTTT$ Ha$gd\ $  H8a$gd\ kd$$IfP4rZ8 $r$ 3$4 Paf4ytcx{ (59JYc $Ifgdcx{$$&dIfPa$gdcx{ $Ifgdcx{ $ \   gd\ $ Ha$gd\ cy$$&dIfPa$gdcx{  ul```` $$Ifa$gdcx{ $Ifgdcx{kd$$IfP4rZ2 X%*~ $ $4 Paf4ytcx{ !"$%ucTTcTTcT$ Ha$gd\ $  H8a$gd\ kdV$$IfP4rZ2 X%*~ $ $4 Paf4ytcx{ %&RST_hir{| $$Ifa$gdcx{$a$gd\ $ Ha$gd\  $$Ifa$gdcx{qkd$$IfP4\@  $ppp4 Paf4ytcx{  $$Ifa$gdcx{qkd$$IfP4\@  $ppp4 Paf4ytcx{ ]^gl~xl[JJJ$d$Ifa$gdly`$d$Ifa$gdly` $ a$gdly` $ a$gdly`$a$gd\ qkd[$$IfP4\@  $ppp4 Paf4ytcx{$d$Ifa$gdly`DE%N=====$d$Ifa$gdly`kd$$Iflr t&0&64 lalytcx{^suopqwzn o p t   b!c!h!!!C"D"I"Z"]""""""""""ſůŶſŶŶſŶŶſŶŶſŶſŶŶūŤ j-hly`h\  jhly`hly`nHo(tH hly`CJ hly` hly`5CJ hly`5!hly`CJOJQJaJnHo(tHhly`CJOJQJaJhly`5CJOJQJaJ>%stb=kd$$Iflr t&0&64 lalytcx{$d$Ifa$gdly`b&'p=kd$$Iflr t&0&64 lalytcx{$d$Ifa$gdly`plm?kd$$Iflr t&0&64 lalytcx{$d$Ifa$gdly`@=kdv$$Iflr t&0&64 lalytcx{$d$Ifa$gdly`Q?2 $ a$gdly`kdL $$Iflr t&0&64 lalytcx{$d$Ifa$gdly`opn o   b!c! 0^`0gdly`$ 0^`0a$gdly`$ 0^`0a$gdly`$a$gdly` $ a$gdly` $ a$gdly`c!!!C"D"""""N#O#####F$G$ $ a$gdly` $ 2 a$gdly`gdly` $ xa$gdly` $ a$gdly` gdly`$a$gdly`$ 0^`0a$gdly`$ 0^`0a$gdly`""&&****+++=+>+?++++++++++,,,#,$,1,2,:,;,O,Q,T,m,n,v,w,,,,,,,,,,,,,,,,,,,,,,,-- -o-p-q--jhly`UmHnHujhly`CJUmHnHu jhly`CJ jhly`5CJ hly`5CJ hly`CJ hMCZhly` jhly`hly` hly`CJCG$$$%,%-%u%%%9&Z&[&&&'$  pa$gdly`$  a$gdly`$  a$gdly`  gdly`$ a$gdly`$  a$gdly`$  a$gdly` $ a$gdly`'e'f'g'G)********++(+$ $&dIfPa$gdcx{$ $Ifa$gdcx{$a$gdly`gdly` $`a$gdly` & F%d^`gdly`gdly`$  a$gdly`$  a$gdly`(+)+*+++=+M+v++++++ $&dIfPgdcx{$ $&dIfPa$gdcx{ ++++++,,#,/,C,N,wwgggggggg$ $Ifa$gdcx{$If^`gdcx{vkd $$IfP4\Si #pG$4 Paf4ytcx{ N,O,R,S,T,[,b,h,uhhhWBW$If]^`gdcx{$If^`gdcx{ $ X a$gdly`kd $$IfP4rSi #bpG$4 Paf4ytcx{h,,,,,,,,,,bUU $  !a$gdly`xkdz $$IfP4{\8 #8~  $ #4 PaPf4ytcx{$ $Ifa$gdcx{$V$If]V^a$gdcx{ ,,,,,,,,, - - - --.-?-S-_-o------$ $&dIfPa$gdcx{$ $Ifa$gdcx{ $  !a$gdly`---------....$.%.8.9.A.B.Q.U.W.Z._.x/y////////////////n0000000Z1`1~11ͷ͇ͫ͌͘͠ hly`6 hly`5 hCbhly`hCbhly`5hly`hly`CJaJhly`hly`5CJ aJ jhly`CJUmHnHu hly`CJhly`jhly`UmHnHu jhly`CJ hly`CJ hly`5CJ jhly`5CJ3-------\KK;;$ $Ifa$gdcx{$If^`gdcx{kd# $$IfP4r8 1&8p1&4 PaPf4ytcx{$ $&dIfPa$gdcx{- ..*.3.G.P.Q.V.UF$ $ a$gdly`kd $$IfP4r8 1&8p1&4 PaPf4ytcx{$ $Ifa$gdcx{$ $Ifa$gdcx{V.W.[.\.].^._.`.a.b.c.q.z.~........... //$$&dIfPa$gdcx{$ $ a$gdly`/%/)/*/5/I/U/c/s/w/$$&dIfPa$gdcx{ w/x/y///fWN=$If^`gdcx{ $Ifgdcx{$ $ a$gdly`kd $$IfP4\ <' p04 Pa.f4ytcx{//////////Wkdw$$IfP4r <' p4 PaBf4ytcx{$ $Ifa$gdcx{$ D$Ifa$gdcx{ //////00000121X1 $$Ifa$gdcx{ $Ifgdcx{ gdly` >]>gdly` gdly`$ $ !(#a$gdly` X1Z111111111}l__R__ T$Ifgdcx{ $Ifgdcx{$If^`gdcx{ h$If^hgdcx{h$If^h`gdcx{ckd2$$IfP4F4!p     4 Paf4ytcx{ 1111111111122 2V2X2Z2\22222223"3&3(3B3D3F333333333 44&4(4*4,4L4l4n4444444555555.60626ϣϣ hly`H*h<hly`>* hly`6 hly`>* hhly` hly`5jhly`UmHnHu hly`>*jhly`>*UmHnHuh;hly`>*hly`OJQJhly`h<hly`H*>12 22L2z2|2~22222naaaa $Ifgdcx{ 8h$If^hgdcx{ h$If^hgdcx{ckd$$IfP4F4!p     4 Paf4ytcx{ T$Ifgdcx{ 22233$3&3D3}p}p T$Ifgdcx{ $Ifgdcx{ 8$If^gdcx{ckdh$$IfP4F4!p     4 Paf4ytcx{D3F3333 T$Ifgdcx{ h$If^hgdcx{ckd$$IfP4F4!p     4 Paf4ytcx{3334(4 T$Ifgdcx{ h$If^hgdcx{ckd$$IfP4F4!p     4 Paf4ytcx{(4*4L4`4444444}l__R__ T$Ifgdcx{ $Ifgdcx{$If^`gdcx{ h$If^hgdcx{h$If^h`gdcx{ckd$$IfP4F4!p     4 Paf4ytcx{ 4444585:5<5R5T5V5l5naaaa $Ifgdcx{ 8h$If^hgdcx{ h$If^hgdcx{ckd$$IfP4F4!p     4 Paf4ytcx{ T$Ifgdcx{ l5n5555555}p}p T$Ifgdcx{ $Ifgdcx{ 8$If^gdcx{ckd8$$IfP4F4!p     4 Paf4ytcx{55&6R6T6p6r66}p}p T$Ifgdcx{ $Ifgdcx{ 8$If^gdcx{ckd$$IfP4F4!p     4 Paf4ytcx{2646T6n6r6666677<7T7V7l7p7r7t7778 8$9&9>9@99999:::;;;;;6<<<<<<==&=>>BBBBBBPPPPPPShU hCbhUhCbhU5 hU5 hCbhly`hCbhly`5 jhly` hly`5 hly`EHH* hly`EH hly`>*h<hly`>* hly`>*hly`hly`OJQJ=66667 T$Ifgdcx{ h$If^hgdcx{ckdX$$IfP4F4!p     4 Paf4ytcx{77<7V7n7 T$Ifgdcx{ h$If^hgdcx{ckd$$IfP4F4!p     4 Paf4ytcx{n7p7r78>99:;4<5<6<?<c<wkk $$Ifa$gdcx{ $Ifgdcx{gdly` ^`gdly` pgdly`ckdx$$IfP4F4!p     4 Paf4ytcx{ c<l<<<<<<<<uh[N T$Ifgdcx{ $Ifgdcx{ $Ifgdcx{h$If^h`gdcx{ $Ifgdcx{ckd$$IfP4FZ#:p(     4 Paf4ytcx{ $$Ifa$gdcx{<<<=>>*>,>:>tgZ $Ifgdcx{ $Ifgdcx{h$If^h`gdcx{ $Ifgdcx{ckd$$IfP4FZ#:p(     4 Paf4ytcx{ T$Ifgdcx{:><>>>^@_@ABBBBBzmmz $ *b@a$gdly` $ @a$gdly` $ a$gdly`$a$gdly`ckd8$$IfP4FZ#:p(     4 Paf4ytcx{ BDD0E1EwEFGFHGHKKLMM8d^8`gdly`dgdly`  dgdly`$0^`0a$gdly`$8^8`a$gdly` 8^8`gdly` 8^8`gdly`$ @a$gdly`$ @a$gdly`MNNPPPPRRRRSSuSvSSS8T9TU $ 2 a$gdU $ a$gdU $ *a$gdUdgdly`  dgdly`0d^`0gdly`8d^8`gdly`SS5S6S7S8S;S* hcx{6 h hcx{ hcx{5h hcx{5hcx{jSh_:hUEHUj,GF hUUVjh_:hUEHUj,GF hUUVjh_:hUEHUj,GF hUUVhUjhUU'UU W WYYYYaZbZZZZZ[[[$ \ x a$gdcx{$ $  a$gdcx{$ $  8^8`a$gdcx{$  a$gdcx{ $ *a$gdU $ a$gdU[[\[u[[[3\4\Q\g\\\\z`$ T\  8^8`a$gdcx{$ T\  8^8`a$gdcx{$ T$ \  8^8`a$gdcx{$ T$ \  8^8`a$gdcx{$ 8$ \  a$gdcx{$ \  a$gdcx{$ $ \  a$gdcx{ \]"]#]$]%]-]7]>]D] $$Ifa$gdcx{$ $Ifa$gdcx{$ h$Ifa$gdcx{$$If^a$gdcx{ $Ifgdcx{gdcx{$ T\  8^8`a$gdcx{ D]E]F]c]]]]/^J^d^e^~^^^_}}}}}}}}}}}}} $$Ifa$gdcx{ukd!$$IfTP4\d0% \p4 Paf4ytcx{Td]]]]]]]]]]]]]]]] ^^%^&^'^(^)^*^e^~^^^^^^^^^^^^^____ẩẘ{j!j,h=hcx{EHOJQJU!j1*h=hcx{EHOJQJUh=hcx{6OJQJ!j'h=hcx{EHOJQJU!j$h=hcx{EHOJQJUj:GF hcx{UV!jc"h=hcx{EHOJQJUj:GF hcx{UVhcx{OJQJjhcx{OJQJUh=hcx{OJQJ)_)_*_A_B_C_D_E_i_j__________________________` `````ִ}}}thh=hcx{>*OJQJhcx{>*OJQJh=hcx{>*OJQJhcx{>*OJQJh=Vhcx{>*OJQJ+jh=Vhcx{>*OJQJUmHnHu!j1h=hcx{EHOJQJU!je/h=hcx{EHOJQJUj:GF hcx{UVhcx{OJQJjhcx{OJQJUh=hcx{OJQJ(_J_____________` ```(`5`A`B`$ $Ifa$gdcx{ $Ifgdcx{ $Ifgdcx{ $$Ifa$gdcx{```!`'`(`0`5`6`<`@`B`H`M`N`Q`V`^`b`c`j`o`t`{`}`~```````````````````````` agasataaaaaaaa߶߾߶߶߲ h}WAhcx{ hcx{>* hcx{6 hcx{>* hcx{5hcx{hcx{OJQJh=Vhcx{>*OJQJhcx{>*OJQJh=hcx{>*OJQJh=hcx{OJQJh=hcx{>*OJQJhcx{>*OJQJ;B`M`N`V`c`o`{`|`}````````$ $Ifa$gdcx{````````}xhh\L$ h$Ifa$gdcx{ $$Ifa$gdcx{$ h$Ifa$gdcx{gdcx{ $ ha$gdcx{ukd4$$IfTP4\d0% \p4 Paf4ytcx{T````` a%a7a[afVVVVV$ h$Ifa$gdcx{vkdK5$$IfP4\d  64 Paf4ytcx{$ и$Ifa$gdcx{$ $Ifa$gdcx{[a\agataaaaaaaaaa{kk$ h$Ifa$gdcx{vkd5$$IfP4\d  64 Paf4ytcx{ $Ifgdcx{ aaa bbbb(b)b3b@bCbNbObYb`bbbbbbbbc/c;c=cGcUcacccmceeffffffNgOg)i*iAiBiijnj}jjjjjż񩡘 hcx{5CJhnDthcx{5CJhnDthcx{CJhphcx{5hcx{hcx{CJh hcx{5aJh hcx{aJ hcx{aJhGhcx{5aJhcx{hcx{CJaJ hcx{5 hcx{>* h}WAhcx{hcx{ hcx{6 hcx{>*4aaa bbbb)b4b5b@bObZb $Ifgdcx{$ h$Ifa$gdcx{ Zb[b\b_b`bhbrbyb|ppdTd$ $Ifa$gdcx{ $$Ifa$gdcx{ $$Ifa$gdcx{ $ ha$gdcx{vkd6$$IfP4\d  64 Paf4ytcx{ybbbbbbbbc"c#cxlllllll_ $Ifgdcx{ $$Ifa$gdcx{vkdG7$$IfP4\d  T4 Paf4ytcx{$ $Ifa$gdcx{ #c/c0cnHnLnVnXnYncnlnnnwnynnnnnnn;vhRChcx{EHUjwE hcx{CJUVjhcx{Uhcx{hcx{hcx{CJhnDthcx{>*CJhnDthcx{>*CJ hcx{CJ jhnDthcx{CJhnDthcx{CJ hnDthcx{=YkZk[kjkkklkmk|k}k~kkk nCCd$Ifgdcx{ nCd$Ifgdcx{ kkkkkkkklt]]MMMMM nCd$Ifgdcx{$hd$If^h`a$gdcx{kdj9$$IfT$r :.j# T<$4 $aytcx{Tl l l llll%l&ldkd#:$$IfT$r :.j# T<$4 $aytcx{T nCd$Ifgdcx{&l~lllllllllllll nCd$Ifgdcx{$hd$If^h`a$gdcx{ llmmmm"m#m$m%mt`SSSSSSS  nC$Ifgdcx{$h$If^h`a$gdcx{kd:$$IfT$r :.j# T<$4 $aytcx{T %m0m1m2m3m>m?m@mAmLmMmgkd;$$IfT$r :.j# T<$4 $aytcx{T  nC$Ifgdcx{ Mm~mmmmmmmmmmmmmm  nC$Ifgdcx{$h$If^h`a$gdcx{mmmnnn.n/n0nnJnKnLnXnYncnnngS$h$If^h`a$gdcx{kd=$$IfT$r :.j# T<$4 $aytcx{T  nC$Ifgdcx{ nnynnnnnop4rgbVVV  dgdcx{gdcx{kd=$$IfT$r :.j# T<$4 $aytcx{T  nC$Ifgdcx{4r5rvv9v:vovpvvvwwxwF?FZF[FmFnFFFFFFFFFFFFFFFFFGGGG_G`GaGbGGGGGGGGGGGGGGGGGGG?H@HZH[HyHzHHHHHHHHHI I$I&I7I8I[I\I hcx{CJhcx{CJaJnHo(tHhcx{CJaJhcx{YEEEEEEE FFF F!F*F>F?FHFZF[F\FmFnFuFFF $d,a$gd\  $ !a$gd{8]$ pPd,1$a$gd{8]$a$gd{8]FFFFFFFFFFFFFFGGG;3gfhYJAZYp i4X]11b`bھd|P&DH4ixT?I}(D}h{ ngv 3wΜ@ jp=LU:+\C%v;'!pg<v|jKRhAsTTO|L} aہ\JqSш<8O|CV4ۚ6l\:ߌ'0$VSPHI{|k|[K#cSIhp&u审F$$mm!hu(}[ m's=CCpOb @~WnE:𮄿B{*=Bh3wlƍyf3C0ɣM)OzRb|O0Q&<;FEZ)ݜgVYΘŊ3faad_"édzvbf`*aY<22Y%G!]wYϕJ$*% x?i'[o˫_{cZ DTV*sSߚf~YrEC!pێ\/>WeĦS/>hsX3əBy2/R꥔w ѣiT; @ Ů`*԰R'[.k2eYt%,)ͯ:K:=`ӏTYZ~z^-.Ey4|ڏ>O )܉]mv1b&Sʭƃf?1,H>SuJ`]#,+̓n,kA8 \UCmeB7lG*Rm;75Lop~F6-&t)ɧi-$$3#f^ӊF 4`!P I_qm&) H6'xZolG;^m'|4*@T8ۊM*` m G,BH_ZP*UH-$Q %MR# D$Ȕ2ofvg{Z̾{o{Eh&e L`?!VbE`&FB(ƆFFZ{lC KVkbBAtfgZ#bUQF XCy/!: O$;ao1I'0?_2ϱ'|A;7Z QdBI.m/8YG]9 #hqc>/ie:,jJs?c-ϕRl!s ϐ8%RlWb-aNs8y`)k,5dfspQ˖+ĮS[+jhNC33NRQR:Qs[Qqp[6l\n233> hmf#j~E!XvSGUpoThpLvs`6nt xb6D[6 + [a,4IO y|?PO_SY?> F>k~]@xBvAџ?m؋1m/*B/緱Co?aTfyKE?qN6&RxQKa*P. ޣ @4.s\+*bS VS|C"Ў`Q@ ,O㓊QjQ6lۮ7\_VkG7 yŵ|->㊐51#-zAޞ!;v ?:YRs$O[5ߓz ǪB' {UJҘ$=T6-c4icW;*6 Go]~xGsr:gJ9pRh:icTuN4DhUYKD+,y/=Yխl,jKK4cu \Or+{^qͷ +{7&}D7D&1?{W:aWojWBeG3zJf7c.=eG-1WZ`9`.`9wh_¼aͯ~f}_r}Vts&gۦ ;@/i -Po%@pA-.;*~T%^ ~*|-M}QWusU_Uq{]G._~)Ȅy:6*3lo>3[nN6 asaOyD~#>QËO6d~=9s5duk2F[)2o[8@1xQ2sԲ 2.J~IB!~6bD^`^4ǁw(b)CպYV0g7u?OXcgK @[N;{A9ؤWJE~*2&Ȓ 'X[HI6Sh*{ܓ,kQbmVv>dge׵=)mn&}q}>vWae~XIy Yֈ W@0>z(OORuoJo{I4.d-Dd  B ( S A? 2CDAYsD `!kCDAYr  Lȃ9xqpT}r\h-VQ; m:--:6N=H0hA10;V,GA[404(XDQRow{ݽe&m~%85RFg|}+4qw6.=2gւƅcPO2/Y}o!'q  5I+G+݅_IgN ]V8xIY{w[j^jќpei{/&!l#y ר^yڝN"2]%e8+(^> 0 eج :2,ϼF2:z{7؟Dٻ"rI={Pv=Ǟ"G`ٟ0׀}ʾFa_c՞})ثQ,/T36h@sJSɺLD0_Pi>_P}>!>U @`&F#X*CGTo里x'Ov^쭞-O= {OVz mtV|b(t#)È0bM$#a%0HFxaq U?#X;#NQTy` yEΜD\f0 DK@Uo(2yB^oEǫwm"cgS~9;QPyɝD5ND#s^Z*A^#s^#*}?D#s^w٠NZ/2y9_ *}?2yKN`~k6}=mV *}?2yu>T~Ɖ Ff٠^V/2y9_ *}?2yK^`~ks_9R*\sPzXis39MK #+xgϞ35^!)7^l/խ{ydSk6}Rha|`å6~*S4vI^.3L%e6sݺdڹ4eϽ_k~WjA"2|BΜoUA.3yB^kErw9Mu.3u.SuTn㕊{ T D#_+3 s rȻ.+ܫ<6YMf:0Ӡ Vր\>n>@l*2yB' `|'AA~BdV/Ue`fM,ii^ Kˀ\ǰj^sT0`fБ(ϞGL|`3,|`ۏ2??\ V\f0 VKs2A.3A`@>\|,N2ROs}WjyK`C[x @>@5 |B>& o֞|-"ylB-[`ִby+s@j FުT` y{@-_v`VnwQ+w2"3YP1f䆈f>P>OE#zkv I`Isߩ8WJsPſc!i4wHҪRZ踓aDSwJr i+B  Cmg1vps3|vZ(!>.G3vW5n˽v7qWBmK,p6V5zjh B} בWXk9CЋؚoq{Fv+o<WWW;q;&7CV׉A 2NM;18d@ f|B9 >2Pz3oU+D& ~|Q~? v2T/ TP^AmIN oy%J^WR o |B>Ò|'ț .7M y!M꨾x< \NC4*}?"9E&J먾x\f0 u8 ,zGf+%] s]W: ;gOc%ۨ\ɥ93y.,S j {?͟P|@1 }gOe`ߏ)e9?3Jl aī<~ {w}fя>߳o27}>ʾQaߘc/cϾ`_ )(*}UOdq7:?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>@ABCDEF&QTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry= F4AData ?EWordDocument<]|ObjectPool?;0 A{!A_987943972 F0 A0 A1TableS"{CompObjhObjInfoa  [(@(NormalCJmH <A@<Default Paragraph Font !#%'*-037:=@CFILORUX[^adgjmpsvy|  !$'*-0369<?BEHKNQTWZ]`cfilorux{~A      !"#$%&'()*+,-./0126789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVabcdefghijklmnopqrstuvwx}~ !#%'*-037:=@CFILORUX[^adgjmpsvy|  !$'*-0369<?BEHKNQTWZ]`cfilorux{~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~A. AA ;f@A dx@ l,2$.R|4k~1a@0NM(  <B  # 1<B  # 1~  B ~  B ~  B ~  B ~   B ~   B ~   B ~   B ~   B    ~  B   ~  B   ~  B   ~  B   ~  B x  < ~  B  ~  B ~  B ~  B~ <B  # 1}<B  # 1|<B  # 1{r  6z r  6y r  6x r  6w r  6v r   6u r ! 6t r " 6s r # 6r r $ 6q r % 6p r & 6o r ' 6 n  r ( 6!m !r ) 6"l "r * 6#k #r + 6$j $r , 6%i %r - 6&h &r . 6'g 'r / 6(f (r 0 6)e )r 1 6*d *r 2 6+c +<B 3 # 1b<B 4 # 1a<B 5 # 1`r 6 6,_ ,r 7 6-^ -r 8 6.] .r 9 6/\ /r : 60[ 0r ; 61Z 1r < 62Y 2r = 63X 3r > 64W 4r ? 65V 5r @ 66U 6r A 67T 7r B 68S 8r C 69R 9r D 6:Q :r E 6;P ;r F 6<O <r G 6=N =r H 6>M >r I 6?L ?r J 6@K @r K 6AJ Ar L 6BI Br M 6CH Cr N 6DG Dr O 6EF Er P 6FE Fr Q 6GD Gr R 6HC Hr S 6IB Ir T 6JA Jr U 6K@ Kr V 6L? L<B W # 1><B X # 1=<B Y # 1<<B Z # 1;<B [ # 1:<B \ # 19<B ] # 18<B ^ # 17<B _ # 16<B ` # 15 @ ' "( y4~ a 6M' "## M~ b 6N "?## N~ c 6O "## O~ d 6P? "## P~ e 6Q "## Q~ f 6R "k## R~ g 6S "## S~ h 6Tk "## T~ i 6U'$% U~ j 6V$?% V~ k 6W$% W~ l 6X?$% X~ m 6Y$% Y~ n 6Z$k% Z~ o 6[$% [~ p 6\k$% \~ q 6]'~'( ]~ r 6^~'?( ^~ s 6_~'( _~ t 6`?~'( `~ u 6a~'( a~ v 6b~'k( b~ w 6c~'( c~ x 6dk~'( d<B z # 13<B { # 12<B | # 11r } 6e0 er ~ 6f/ fr  6g. gr  6h- hr  6i, ir  6j+ jr  6k* kr  6l) lr  6m( mr  6n' nr  6o& or  6p% pr  6q$ qr  6r# rr  6s" sr  6t! tr  6u  ur  6v vr  6w wr  6x xr  6y yr  6z zr  6{ {r  6| |r  6} }<B  # 1~  B~ ~~  B ~  B ~  B ~  B x  < ~  B ~  B ~  B ~  B  ~  B ~  B ~  B ~  B x  <  ~  B  ~  B ~  B ~  BZ B S  ?  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~A $t o$t $[t $tqt3t $t $Ot $ts2;t !t;tktY+t+!t+t4+t+$t+Lt+t_+t+Nt+t8d9t@ t | tx , t< t tt t$ t t t\  t  tL}  t }  t } L tp } t } t i t i T t< i t i t i d ti H tDi  ti  t~i 0 t}Ti  t|  i t{x y } tzDEi ty@8(t`L`at_Lt^8t]8R t\8 t[89tZ(tYPtXtW`atVt ( tU$  tT t tS\  tR   tQ p tPX  tO0  tN  tM  tLT  tK  tJ T tI<  tH  tGt < tF8  tE t tD L tCp  tB   tA p t@X  t?  t>i T t=<i  t<i  t;X}  t:}  t9} X t8i  t7i ` t6\i  t5PQ} t4  t3} t2(t1xt0t(t/8t.t-8t,4t+t*(3t)x3t(t(3t'83t&3t%83t$43t#3t"(Pgt!Pxgt tP(gt8PgtPgtP8gt4PgtPgt`hatht,tQt,ttCttCtjt ]t t t $tt7ts'tvtPttB-.01349:<=EFHIKLNOQRTUWX]^`acdlmop    !#$&')*,-5689;=B@p1CAP@GTimes New Roman5Symbol3& Arial9Palatino"h[5F[5F 20d rmcdaniel rmcdaniel !$'*/2589:=@ABCDGJKLORSTUX[\_behknorux{~  FMicrosoft Word Picture MSWordDocWord.Picture.89q FMicrosoft Equation 3.0 DS Equation Equation.39q,$I?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdddefghijklmnopqrstuvwxyz{|}~d    !#$&')*,-/0235689;<>?ABDEGHJKMNPQSTVWYZ\]_`bcefhiklnoqrtuwxd    !#$&')*,-/0235689;!"$%'(*+-.0134679:<=?@BCEFHIKLNOQRTUWXZ[]^`acdfgijlmoprsuvxy{|~B*CJOJQJhnH `;<>?ABDEGHJKMNPQSTVWYZ\]_`bceffhiklnoqrtuwxz{}~xz{}~   d    !#$&')*,-/0235689;=AB*CJOJQJhnH _    "#%&()+,./124578:;>?@! "#%&()+,./124578:;>?@@AN N!"#m!$m!%Oh+'0p  , 8 DPX`hss rmcdaniel mcdmcd Normal.dot rmcdaniel1cdMicrosoft Word 8.0@@f@f՜.+,D՜.+,P  hp  %Stanford Graduate School of Business91  Title 6> _PID_GUIDAN{767BC439-07E8-11D3-9849-0060B02A513A}_1073733483F0 A0 AOle CompObj fObjInfoEquation Native H_1074320347\F0 A0 AOle  CompObj fU FMicrosoft Equation 3.0 DS Equation Equation.39qTtII $3,500,000$13.85ObjInfo Equation Native  p_1073733461%F0 A0 AOle CompObjfObjInfoEquation Native X_1073458863 WF0 A0 A FMicrosoft Equation 3.0 DS Equation Equation.39q<|I }I FC + OICMU FMicrosoft Equation 3.0 DS Equation Equation.39qOle CompObjfObjInfoEquation Native ̄ܢII $3,500,000 +$2,000,000$13.85 FMicrosoft Equation 3.0 DS Equation Equation.39q_1073458893"F0 A0 AOle CompObj!#fObjInfo$Equation Native  p_1073733803 4'F0 A0 AOle "CompObj&(#fTĻI\I $5,500,000$13.85 FMicrosoft Equation 3.0 DS Equation Equation.39qT|I }I $3,500,000$16.40ObjInfo)%Equation Native &p_1074320489,F0 A0 AOle ( FMicrosoft Equation 3.0 DS Equation Equation.39qmIyI  FMicrosoft Equation 3.0 DS Equation Equation.39qCompObj+-)fObjInfo.+Equation Native ,$_10737338581F0 A0 AOle -CompObj02.fObjInfo30Equation Native 1pTȚII $3,500,000$19.80I FMicrosoft Equation 3.0 DS Equation Equation.39qԸXI(I Fixed _1073733949/>6F0 A0 AOle 3CompObj574fObjInfo86Equation Native 7_1260273724#C;F0 A0 AOle ;CompObj:<<icostsContribution margin percentage FMathType 5.0 Equation MathType EFEquation.DSMT49q* tDSMT5WinAllBasicCodePagesObjInfo=>Equation Native ?F_1073913573@F0 A0 AOle ETimes New RomanSymbolCourier NewMT Extra!/ED/APG_APEGAE%B_AC_A %!AHA_D_E_E_A   $600,000$1,500,000 FMicrosoft Equation 3.0 DS Equation Equation.39qCompObj?AFfObjInfoBHEquation Native I_1260273742EF0 A0 A8yII Selling price "Variable cost per unit Selling price FMathType 5.0 Equation MathType EFEquation.DSMT49qOle MCompObjDFNiObjInfoGPEquation Native Q tDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APEGAE%B_AC_A %!AHA_D_E_E_A   SP"-$15SP FMicrosoft Equation 3.0 DS Eq_1074320696*JF0 A0 AOle VCompObjIKWfObjInfoLYuation Equation.39qڠ8yII Contribution marginOperating income FMicrosoft Equation 3.0 DS Equation Equation.39qEquation Native Z_986191604OF0 A0 AOle ]CompObjNP^fObjInfoQ`Equation Native at_986191678MTF0 A0 AOle cXoIkI $150  100$10,000 FMicrosoft Equation 3.0 DS Equation Equation.39qXIhI $100 CompObjSUdfObjInfoVfEquation Native gt_1073462924 aYF0 A0 A 100$10,000 FMicrosoft Equation 3.0 DS Equation Equation.39q̘tII Fixed costsContr. margin per unitOle iCompObjXZjfObjInfo[lEquation Native m_1072855420^F0 A0 AOle pCompObj]_qfObjInfo`s FMicrosoft Equation 3.0 DS Equation Equation.39qH8yII $600,000$4.00 FMicrosoft Equation 3.0 DS EqEquation Native td_1073464442cF0 A0 AOle vCompObjbdwfuation Equation.39q8tII FC+TOICMU FMicrosoft Equation 3.0 DS Equation Equation.39qObjInfoeyEquation Native zT_1072855449hF0 A0 AOle |CompObjgi}fObjInfojEquation Native _1260361458mF0 A0 AdqII $600,000 +$200,000$1  FMathType 5.0 Equation MathType EFEquation.DSMT49qtDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APOle CompObjlniObjInfooEquation Native G_APEGAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49qtDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/AP_1260361507rF0 A0 AOle CompObjqsiObjInfotEquation Native _1260361521pzwF0 A0 AOle CompObjvxiG_APEGAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49qtDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APObjInfoyEquation Native _1260361570|F0 A0 AOle G_APEGAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49qtDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APCompObj{}iObjInfo~Equation Native _1260361574uF0 A0 AG_APEGAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49qtDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APOle CompObjiObjInfoEquation Native G_APEGAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49qtDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/AP_1260361579F0 A0 AOle CompObjiObjInfoEquation Native _986534378F0 A0 AOle CompObjfG_APEGAE%B_AC_A %!AHA_D_E_E_A   FMicrosoft Equation 2.0 DS Equation Equation.29qVpXfJaJfJ Revenues-Variable costsRevenObjInfoEquation Native _986534439F0 A0 AOle ues FMicrosoft Equation 2.0 DS Equation Equation.29qVpHaJeJaJ $5,000,000-$3,000,000$5,000,000CompObjfObjInfoEquation Native _986211674F0 A0 AOle CompObjfObjInfoEquation Native  FMicrosoft Equation 3.0 DS Equation Equation.39qd YTI $2,000,000$5,000,000 FMicrosoft Equation 3.0 DS Eq_986211735F0 A0 AOle CompObjfObjInfouation Equation.39q߸`\I\I Fixed costsContribution margin percentage FMicrosoft Equation 3.0 DS EqEquation Native _986211774F0 A0 AOle CompObjfuation Equation.39qL,II $2,160,0000.40 FMicrosoft Equation 3.0 DS Equation Equation.39qObjInfoEquation Native h_986211895F0 A0 AOle CompObjfObjInfoEquation Native h_980072385 F0 A0 ALcI8gI $2,160,0000.48Tn;D, FMathType 5.0 Equation MathType EFEquation.DSMT49qPIC TMETA |PICT !ObjInfo     !"#%$^_'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]`bcdegfhklmnopqrstuvwxyz{|}~n; :   ? .  & Palatino-!CE !a= !r8 ! 5 !R2 !e+ !n& !t  !a !l !  !C !o  !s !t !s "-V((V%V+G$G*8$8*)$)*%+ $ *$*#*$*V'VY(S(Y^S^YSYS?(8_8_11)- "-B*<$;b5\4.,&Palatino-!MsQ!is[!ls^!esa!ssf! sk!Tsm!rss!asw!vs|!es!ls!es!ds! s!ps!es!rs! s!Ds!as!ys & Palatino-!5h]!0hb!1g!0g!0g!1h!5h!0h & -**'-'-q'q-b'b-S'S-D'D-5'5-&'&-'-***aaj*jajajjj-m-g'mdg^mgmgPalatino-!Cz !as !rn ! j !Rh !e` !n[ !tU !aR !lM ! J !CG !o@ !s: !t6 !s3 Palatino-!MQ!i[!l^!ea!sf! k!Tm!rs!aw!v|!e!l!e!d! !p!e!r! !D!a!y & Palatino-!5[!0`!1!0!0!1!5!0 &  & -((%+%+%+%+%+%+%+%+%+(!((!__!!(__-!+%b\ & Palatino-!C !a !r !  !R !e !n !t !a !l !  !C !o !s !t !s Palatino-!2!0!4!0!6!0!8!0!1!0!0!1!2!0!1!4!0!$!1!6!0Palatino-!M:Q!i:[!l:^!e:a!s:f! :k!T:m!r:s!a:w!v:|!e:!l:!e:!d:! :!p:!e:!r:! :!D:!a:!y: & Palatino-!5/_!0/d!1/!0/!0/!1/!5/!0/ & Palatino-!C <!o D!n K!t R!r V!a [!c a!t f! j!1 m!: s! v! y!F |!i !x !e !d ! !C !o !s !t !s !C;!oC!nJ!tQ!rU!aZ!c`!te! i!2l!:r! u! x!M{!i!x!e!d! !C!o!s!t!s!C4!o<!nC!tJ!rN!aS!cY!t^! b!3e!:k! n! q!Vt!a|!r!i!a!b!l!e! !C!o!s!t!sPalatino-!0) & !2!0!4u!0u!6f!0f!8X!0X!1I!0I!0I!1:!2:!0:!1+!4+!0+!$!1!6!0!0 & !0h%!0.%!0"!2K!0K!4=!0=!6.!0.!8!0!1!0!0!1!2!0!1!4!0!$ !1!6!0!0[ & '!> >ddPro ddPro(n,, Palatino .(C )a )r) p)R)e)nA)t)a)lnA) A)C')o)s')t{)s >G G G @@@@@@@@@@8@ @ @ @@? @@@@@@@@@@@@%""@? @@@@@@8@ @ @ @"V("V%"G$"8$")$"%" $"$"#"$ V'V"Y("Y^"Y"Y"?(7#8#71<$B* 8 15\;b 8 1.4 8 1&, 8 ddPro( iNwBa+/VMBa) i)la)ea)s[) ۡ)Tka)rO)aO)va)ea)l3)e3)dO) ϡ)pa)ea)rϡ) O)D!)a!)y ddPro( ^ZllBa(h]5Ba)0 ddPro( ]kBa(g1Ba)0Ba)0 ddPro( ^lBa+,1Ba)5Ba)0 > "*"'"'"q'"b'"S'"D'"5'"&'"' *"*"a"""j*7#8#71g'm- 8 1g^md 8 1gm 8 1gm 8 ddPro( . 6(OCoH)aoH)rS) ӈ)R H)e H)n()t|)a|)l) Q)C)o)s)tH)s >|||@@@@@@@@@@8@ @ @ @@? @@@@@@@@@@@@%""@? @@@@@@8@ @ @ @ ddPro( NBa+0\MBa) i)la)ea)s[) ۡ)Tka)rO)aO)va)ea)l3)e3)dO) ϡ)pa)ea)rϡ) O)D!)a!)y ddPro( XjBa([5Ba)0 ddPro( Ba)01Ba)0Ba)0 ddPro( Ba),1Ba)5Ba)0 > "("%"%"%"%"%"%"%"%"% ("!("!_"!"!"(7#8#71%!+ 8 1\b 8 1 8 1 8 ddPro(-S S(C)a)rp) )R))e))nEA)t)a)lA) nA)C)o6)s)t)s >          @  `     `    `    @ ddPro(  'Ba(2Ba)0 ddPro( 'Ba(4Ba)0 ddPro( 'Ba(6Ba)0 ddPro( 'Ba(8Ba)0 ddPro( 'Ba(1Ba)0Ba)0 ddPro( 'Ba(1Ba)2Ba)0 ddPro( 'Ba(1Ba)4Ba)0 ddPro(  'Ba($Ba)1Ba)6Ba)0 ddPro( 0N>Ba+4MBa) i)la)ea)s[) ۡ)Tka)rO)aO)va)ea)l3)e3)dO) ϡ)pa)ea)rϡ) O)D!)a!)y ddPro( %\3nBa(/_5Ba)0 ddPro( %3Ba)/1Ba)0Ba)0 ddPro( %3Ba)-1Ba)5Ba)0 ddPro0 9 Ba( <C)oa)n)t)ra)aa)c)t) )1):) ) )Fa)ia)xa)ea)d) )Ca) oA)sa)ta)s ddPro0 8Ba(;C)oa)n)t)ra)aa)c)t) )2):) ) )M) i)x)e)d>a) >a)C)oa)s)t)s ddPro0 1Ba(4C)oa)n)t)ra)aa)c)t) )3):) ) )V)a)ra)ia)aa)b)l)e) )Ca) o@)sa)ta)s ddPro( &3 Ba()0 ddPro( y'Ba(2Ba)0 ddPro( ky'Ba(u4Ba)0 ddPro( \j'Ba(f6Ba)0 ddPro( N\'Ba(X8Ba)0 ddPro( ?M'Ba(I1Ba)0Ba)0 ddPro( 0>'Ba(:1Ba)2Ba)0 ddPro( !/'Ba(+1Ba)4Ba)0 ddPro(  'Ba($Ba)1Ba)6Ba)0 ddPro( 'Ba*y0 ddPro( ^"l/Ba+0 ddPro( $"2/Ba*0 ddPro( &'Ba("0 ddPro( AO&(K2)0 ddPro( 3A&(=4)0 ddPro( $2&(.6)0 ddPro( #&(8)0 ddPro( &(1)0)0 ddPro( %(1)2)0 ddPro( &(1)4)0 ddPro( &( $)1)6)0 ddPro( Q_&*w0_1260875086F0 A0 AOle CompObjiObjInfoltDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APEGAE%B_AC_A %!AHA_D_E_E_A   $412,00080,000 FMathType 5.0 Equation MathTyEquation Native 2_1167567349F0 A0 AOle CompObjipe EFEquation.DSMT49q DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTyObjInfoEquation Native _1167567298F0 A0 AOle CompObjiObjInfoEquation Native _1167567335F0 A0 Ape EFEquation.DSMT49q <DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTyhzg`4( ^+s4!BEq5ux$$If!vh55:50 55l#v#v:#v0 #v#vl:V P4 55:50 55l44 Paf4yt yT$$If!vh55:50 55l#v#v:#v0 #v#vl:V P4 55:50 55l/ 44 Paf4yt yT$$If!vh55:50 55l#v#v:#v0 #v#vl:V P4 55:50 55l/ 44 Paf4yt yT$$If!vh55:50 55l#v#v:#v0 #v#vl:V P4 55:50 55l44 Paf4yt yT$$If!vh55:50 55l#v#v:#v0 #v#vl:V P4 55:50 55l44 Paf4yt yT$$If!vh5 5h5 5h5#v #vh#v #vh#v:V P4@5 5h5 5h5/ / / 44 Pf4yt yTP$$If!v h5<5*55h55v585h5 5 #v<#v*#v#vh#v#vv#v8#vh#v #v :V P4@5<5*55h55v585h5 5 / / /  44 Pf4yt yT$$If!vh5<5*55F5v58585#v<#v*#v#vF#vv#v8#v:V P4@5<5*55F5v585/ / / 44 Pf4yt yTP$$If!v h5<5*55h55v585h5 5 #v<#v*#v#vh#v#vv#v8#vh#v #v :V P4@5<5*55h55v585h5 5 / / /  44 Pf4yt yTP$$If!v h5<5*55h55v585h5 5 #v<#v*#v#vh#v#vv#v8#vh#v #v :V P4@5<5*55h55v585h5 5 / / /  44 Pf4yt yTP$$If!v h5<5*55h55v585h5 5 #v<#v*#v#vh#v#vv#v8#vh#v #v :V P4@5<5*55h55v585h5 5 / / /  44 Pf4yt yTP$$If!v h5<5*55h55v585h5 5 #v<#v*#v#vh#v#vv#v8#vh#v #v :V P4@5<5*55h55v585h5 5 / / /  44 Pf4yt yTz$$If!v h5<5*55h55v585h5 5 #v<#v*#v#vh#v#vv#v8#vh#v #v :V P4@5<5*55h55v585h5 5 / / / / /  /  44 Pf4yt yT$$If!vh5555545D5L5#v#v#v#v#v4#vD#vL#v:V P4t%5555545D5L544 Pf4yt y$$If!vh5555545D5L5#v#v#v#v#v4#vD#vL#v:V P4t%5555545D5L544 Pf4yt y$$If!vh5555545D5L5#v#v#v#v#v4#vD#vL#v:V P4t%5555545D5L544 Pf4yt y$$If!vh5555545D5L5#v#v#v#v#v4#vD#vL#v:V P4t%5555545D5L544 Pf4yt y$$If!vh5555545D5L5#v#v#v#v#v4#vD#vL#v:V P4t%5555545D5L544 Pf4yt y$$If!vh5555545D5L5#v#v#v#v#v4#vD#vL#v:V P4t%5555545D5L544 Pf4yt yDd lB ) S A? 2UļΫ} [u12$ `!)ļΫ} [uj dxcdd``$D@9@, fbd02,(1dbfaz"d3H1ibY;3 憪aM,,HD(me.f YAv#L ! ~ Ay K 07a7,Ǹ8'Sn\PwrL `+KRsnf23^Dd B * S A ? 2WB 缮<f y3& `!+B 缮<f yd`hn @2x5O=jQfָ캐E#b2T\ b!)V>W VVp77|o~!x<ڃęH4Miѳ2m}5xAjJ~t\HO^cf1pZpZM7Q6*^][V%G?I<2NdSĎ(@ mic\WpufGk"NeѺ;1Dd plB + S A!? 2yaHgulZybU ( `!MaHgulZybxeP=KA}33 "G Q&RD. u){kϙ;A\efo;*D ֬&D!.:;f]on-I9uJUgpJLb_Q/Ӳ)0mٲdw>yfeN69gpT{W#Nѣ!U}T.}=7~g9>Aſ1-bەQŶK̭~>PM4p?<*Dd B , S A"? 2?YX 2 b* `!Z?YX 2 @2(xeQMJ`}ߤMHU(-W ؅-+L[hA\xoઋ.Dd B - S A#? 2Wp &`ӕפ35, `!+p &`ӕפd`hn @2x5OMjPfӀ*H"tT..Z@-(;+xW.z &q`|P#A֊e DiḼ z)U6![I|Ղ?:5uc5= zv+o=fF0He8g2_l v΁JZAw-h6xBO\.z7176U Weu791=Dd lB . S A? 2UļΫ} [u1". `!)ļΫ} [uj dxcdd``$D@9@, fbd02,(1dbfaz"d3H1ibY;3 憪aM,,HD(me.f YAv#L ! ~ Ay K 07a7,Ǹ8'Sn\PwrL `+KRsnf23^Dd B / S A$? 2V9Ayjsr2 0 `!*9Ayjsrd`hn @2x5OjQ=3. .y"Jcj@ bj@A촷 ,R) sg7s̹8C(73ŋlQN!ND6U0e%AK*ۄ@_A'Nd5>l?N;ucO +zTs+niT3#hM8ZOޮQL-k<>G-!1#$Dd W B 2 S A'?  2G]}ʌLjO5 `!bG]}ʌL d0x5PN@['v,aa$(H& ۑmRc(((Dnn4s7 ``CH)au-̱TR(-F6P|/}rbOpWl8ɏGy}@Fρɻ_}WGIZ7ygG߀SZ{..:ݠ(Iư #gG0r*tv"${DG Dd h 3 s *A(? ?3"`? 2QS&)H#i-s7 `!%S&)H#i`` hn dxڥR=oA}gljtE 2d\ShlY XC?H"E~Ch@ܞMHCٙy3#h1xiI!"$t: .ə]JFb똲1*0HsF-3|+J G}3I!7dm_BBh=h:O PQ`ԛmoV:xi} OG~7N|lreAF()7Z?$xyYdr?̍ Q b[".ZȲ(":o57 ;S ΛYG HЂ66e: 1Y’^78YDd 8B 4 S A)?  2$>f3}: `!$>f3}\  D#dexeRNP @*BCJ0302rjPCX``A"N"9>>:7,T6'!j)c4qU;[)D\\{Z[js~ !p$^ZaO\"7lѠ;;^lMǛ^tmAƗVeV阮گ銤 '?߬5X|cT$ Fuj-= :,*[HśU5NO‚ԾOa3tPđ %bXH5RجDd B  S A? 2rfx9`+N4O\[? `!Srfx9`+N4O\  &d!x5PJ@M|B؃AA@,D kLlDу_#>Dd `B  S A? 2P@q@Z8+ [#D `!SP@q@Z8+  X d!xePJQ=3w5 VK+T)L~ Bw#$ ۈ`LjXX3,m\ݵ93`> 5{I0V1jetw8l :7ړ`%_ zXNt9T79ÿN<3E[cB#g\"ż *SR"hs:u4K*M$_~jB2FOtE<Žr~f8iT isTo hZ$ꕉ?˼@n4F~-&=U#Dd B 6 S A+? 2^҈wa MŒ)i8F `!a^҈wa MŒ) xd/xMP=O0;M!!&b$$2@TIt??PD/K=w>?xMgT,L"3HM03-f :OқGktVakLM#7aw/0 &Urp?q@EDd B 7 S A,? 2Q:Hr⏠MY8@-[H `!%:Hr⏠MY8@b@8 @2x5O1jQ}3.1I%"V|ER{-/`.S*v!GIffv0@\උV  -Hv~ ].?+kE㝹nrfr̹B`؃oO5a"eSʀbw qoۢPJ"X=SqBWW6^ >uHu 9]X/qGRόhvxlONжab9t5%_1ƘvU"fM?9VuhZdz9B=BPm -y8-͞uܟU=&& X=VDd 0 : # A/2)m߰0 W_N `!)m߰0 W* @ȽxMQ=KA}SwI^4"X%9I&"VS"tV"6N?@H<+8þy3(# C,3!Dslo\/3E hG_# .Oe;0jO϶J;"p]=qvѼ$3?uS4MdiAzjom=@ePy*έE eXLnd+4J.#x]dVpj!_:gXǍ0qWf;=eik rgv"OHגttn|QrW[w6'mjAFs0ND`3 i;}B翶X_8OGv'xbV s"r^(k^&sDd 0 < # A12MǶqi3$,\S `!MǶqi3$,* @ȽxMQ=OA}ǩ|$wh&\XS%!A:+clN?@cg?Yidμyp J~_y67.Wf4L/N;³t>.E{v |\a6M<'?L¨==׮lU?ps{Xh-EQ4MdmCyjolCePy2ίE7KfDuڻNa5_8 #㴌jGXA#¾tްu Nr̺*Ԥ4θx%MWb 掺B`gӬwm<u ۭ5εM͈1EԓsDd 0 = # A22TxAU7[hU `!TxAU7[h* @ȽxMQ=OA}lj 1v~Dcl D0SI@`XhMia?@cg2gӸɾy3!(C B,3!{Dl ߸_f0F:ynODMt^TioU,`|/NE+sF_7Ȍb`G3Ma!tZP^kkwPT̥K`Y*zq3QrSGXN8McRV.j_+:5/7FF93 f;1ni)̈́kSn;^ k :E7H9ȫndr69E"04kD=_[G8OG~yF # A32 +~2pZX `! +~2p* @ȽxMQ=KA}Sw(b.4"{&6`,érIH"1MX[ZX ?@Y ).;ٙ73o2:R8c>bK&}_E 3(䐆iE06p= QdASwChŏe;80jOwZxPC1^/Ȍv2yLn:P~ǿ=Tg2VjV*v:9{i"ʮ46Ys*ETMe! d uj؈a$tmdzK[Lx7uWKt-MG/n\BKں7u?Uʔ,OlS0qZ$QNHnk+~ u1,o׈g6i2H3Ag2E侽0Q;(2,s@Dd 0 ? # A42giug4hF'Z `!giug4hF'* @ȽxMQ=OA}ǩ 1?cbh0D0SI `XXQZX4v& 8N̛ ~@gGbd11> $Zbo3XPlH4"sG8F3эzQAdASwChɏd;80jOw*۵2n.8~o_oGMa%:P^퇿ڛPTg `R,v:9{i"Ji;mcV)^!5Y;lxDȗ-Qa#hfյtf--p-w&t-IGθ%y;v?UL-WlS 2qZ$QNH#z?~t1,o׈g>i 4#Dq&SDK?:xEJsU:Dd < lB @ S A5? 2̕(/LȅW] `!x̕(/LȅF`HbFxQJA}3g9<`Ak @$ErE%]JYYYkϙݳQ\7ü7 x$jW+91&,lflf)^o^_n,hk~ Ȕ@♠P'ht^C_NloQUF*'c~l\$ػr]U u i.ܤ;̠ꩢ$3uj^2@[*Jd^Kx7sP{}A&<Ɖ* |{'7iPѣ,1[tdb jl XdIRDd t B A S A6? 2&Q궟7$iA,$WMm_ `!&Q궟7$iA,$WMm  qd^xRJA;wbuDΓ6&e"x,,@ ,A}(1{|`!`csHE6! e a=IQ`iK"{"Ŝ<ǃV?fUnH4Sqw:ԹW(o&q7؉ONj홮ಏ#%yB*g*U 4M WOލ3̋ɂ_jt'ХK`nih?d&Q2կ]7}6hΪx-03Jbd1ș*Ϫ"y|WL]&8/[;&XN:yO™-)@fߒdht?/+"kf!̆gDGCDd lB D S A9? 2UtA1Cqs~1e `!)tA1Cqs~b`hn x5O1jQ}3dq]XDR|%0-UPv9@^.E%GH!y7P]I١)C\2Cj)3b "1V ( ߂>8Tn9o2Ѹ,cp1x)'~̌xʳm2^:O ,O!?MʎG)S޸?z}kmX N#K&~r~ k_fTwT[1c$Dd W B E S A8?  2chl+qjg `!bchl+q d0x5PN@['v,aa$(H&#<ҥHIPP3()['in47 ``CH)au-̩:TR(쭂=F.P|~}r-bOpWh>ɂ_jt'ХK`nih?d&Q2կ]7}6hΪx-03Jbd1ș*Ϫ"y|WL]&8/[;&XN:yO™-)@fߒdht?/+"kf!̆gDGCDd lB F S A:? !2W|w逄d.3i `!+|w逄d.b`hn xcdd``$D@9@, fbd02,(1dbfaz.d3H1ibY;Xa3PT obIFHeA*P - :@@ l.#t&&0KȒa7S? `731d++&1p0BLaoÜ1311pY*F:f:\Pq6L `+KRs 0h3X)w1$$If!vh555#v#v#v:V P455544 Pf4yt y$$If!vh555#v#v#v:V P455544 Pf4yt yDd D,<  C A"2GHrTͼM ߭VUl#l `!HrTͼM ߭VUlt>X SxXoLe?DpM"{ٺSg+HY $^4->h:3J3NVή٦X>tr1\~9C[2uY8;r~<=9H$w4Q #{?ޯvW.4okL\wMXϊW694Wi |ns3>W&\p 7QM97@ nuz 'z}U >JVaJvڅ2S-1b-l=Dѷxx.Iq9*9Fh{G%ߎ|yvr ? Sؼ"hՐaSaS6 k-A27(la󎠭Z ;{AkzQP{Tv_ ZIAz}>I\ԛ'R7o*bT+֛} [gaЬ7g O;A] ۔n3^Q^L!6 IZjBE-TRr.C sQ#9>~ FpzKk b ĶA5yy QÌ>CwQ R?*f0Uѵ0&zQmbɶ9fpc#H2ݐpWW3p;*Qsd3EL'\pµ .\pCָ#sze.ꕹENHerw2N;'yމg Dց[p8p{C7S?:P 4eq P.jstFcd1z[:;Un' *h,dsA-蚒]Y1 dey4g3BͳJ 4KfhNI;vsq{ZB΄|.2-pM P%D؁&eׁeV[.EFAm`K6F{!gr͡! ŒV'FN/1fxxB `Nh3FA?Dd b H c $A<? ?3"`?$2Fm99S-KIw `!Fm99S-KI*@@xMQMK@}I~@Rkh졠mh/b+0SYO^QɺnQ@/n4lJ/ Kjc,yuV b֜ w }҇ݶAB oЊݫ!j}XXYRά^*n·MR zQl"3yo*̬]-_|gHFQ(FIڊ PG2zS#x0t""￙(7NDl$$Ifg!vh555|5#v#v#v|#v:V l%6,555|59agp(yt yTDd b & c $A$? ?3"`?%28`񡍸\LCE{ `!8`񡍸\LC* @ȽxMQOP+U~%mEDŘSCTJ¯trčUg1L{Ϣ^zݻCP BJ T-b|YfeLE2N@8Mł8J:z)DD=."KQ_qp+Fa4^;M  GaɼmI;Qkd~]=AePyR%m̹ISׇV-o{Cr0` Cw.z 'aJUӾ\, DžUumϱ+q!kyaƶd^ XN}YZ;'!mF!%RB7Vl<ꘗ޽IUF )$Ox=NAEƿm$$Ifg!vh555|5#v#v#v|#v:V l%6,555|59/ agp(yt yT$$Ifg!vh555|5#v#v#v|#v:V l%6,555|59/ agp(yt yT$$Ifg!vh555|5#v#v#v|#v:V l%6,555|59agp(Ole CompObjiObjInfoEquation Native pe EFEquation.DSMT49q DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTy_1178018162kF0 A0 AOle CompObjiObjInfo    !"%()*-0369<=>?BEHKNQRSTUVWXYZ]`abcdehklmnoruvwxyz}pe EFEquation.DSMT49q= TDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathTyEquation Native _1260878085F0 A0 AOle CompObjipe EFEquation.DSMT49qDDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APEGAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathTyObjInfo Equation Native  _1167558070F0 A0 AOle CompObjiObjInfoEquation Native _1267794707 F0 A0 Ape EFEquation.DSMT49q DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   F!Microsoft Office Excel WorksheetOle EPRINTjL.CompObjmObjInfo  lW$! EMFL.( F, EMF+@XXF\PEMF+"@ @ $@ 0@?!@ @     !" !" !  " !  " !  RpArialK0XXSC0C&0X* 0K0X* z0X*0Arial0$ _& _R!X*&Xdv%   Tbg@j@LhSUMMARY OUTPUT26==261:6-26-RpArialK0XXTC 0C&0<+ 0K0<+ z0<+t0Arial0$ *& *R!<+&Xdv% Tv77g@j@vLxRegression Statistics6***&&**2*&&&% TK`g@j@K L`Multiple R=***6TKg@j@K Ld0.925940474**********T|Pg@j@L\R Square62****Tg@j@ Ld0.857365762**********Tkg@j@LpAdjusted R Square2**&**62****Tkg@j@ Ld0.809821016**********Tg@j@LhStandard Error2*****2*Tg@j@ Ld14391.67909**********T7g@j@ LdObservations:*&*%***&TTw7g@j@wLP9*Tl g@j@LXANOVA26:22% TX({g@j@(LPdf*TX({g@j@(LPSS22TX(D {g@j@(LPMS=2TT ( {g@j@ (LPF.T ( {g@j@ (LhSignificance F2**&**&*.% Tg@j@ L`Regression6***&&**TTwg@j@wLP2*T`g@j@` L`7469930038**********TZ g@j@Z L`3734965019**********T>  g@j@>  L`18.032818********Tg g@j@g  Ld0.002901826**********T|8Hg@j@L\Residual6*&***TTwHg@j@wLP6*T`Hg@j@` L`1242722562**********T Hg@j@ L`207120427*********Tl[g@j@[LXTotal-**TTw[g@j@w[LP8*T`[g@j@`[ L`8712652600**********% T7dg@j@7 LdCoefficients6**&**&T7g@j@7LhStandard Error2*****2*Tp7h g@j@7LXt Stat2*Tx] 7\ g@j@] 7L\P-value2&***T1 7 g@j@1 7 L`Lower 95%**6***CTi7g@j@i7 L`Upper 95%6*****CTk7"g@j@k7 LdLower 95.0%**6****CT7gg@j@7 LdUpper 95.0%6******C% T8g@j@ L`Intercept**&**Tg@j@ Ld-3894.83189*********TKg@j@K Ld20831.39503**********TV g@j@V Ld-0.18696933*********T>  g@j@>  L`0.8578466********TN g@j@N  Ld-54867.41916**********TZg@j@Z Ld47077.75538**********Tag@j@ Ld-54867.41916**********Tg@j@ Ld47077.75538\**********TrWg@j@LlNumber of Setups6*?***2***&TWg@j@ L`60.8402738*********TKWg@j@K Ld132.0202547**********TE Wg@j@E Ld0.460840451**********T>  Wg@j@>  L`0.6611444********TN Wg@j@N  Ld-262.2016515**********TZWg@j@Z Ld383.8821991**********TaWg@j@ Ld-262.2016515**********TWg@j@ Ld383.8821991**********Tj.g@j@jLxNumber of Setup-Hours6*?***2***6**&Tjg@j@j Ld53.29936621**********Tujg@j@uj L`11.3948941*********TEj g@j@Ej Ld4.677477979**********T> j g@j@> j L`0.0034048********Tg jg@j@g j Ld25.41706486**********TZjg@j@Zj Ld81.18166757**********Tjag@j@j Ld25.41706486**********Tjg@j@j Ld81.18166757**********% " !%   '%   Ld!??&% ;6;% Ld;B;!??Ld@O@!??Ld/#,!??% 60% Ld/,!??Ld/,!??Ld#2#!??% 6% Ld!??Ld!??% ( % " !%   % ( ( " F4(EMF+*@$??FEMF+@ Biff8Excel.Sheet.89q Oh+'0@H\p  HBS User HBS UserMicrosoft Excel@f]ȃg@|#՜.+,0 PXx  Workbook,SummaryInformation(DocumentSummaryInformation8_985349204F0 A0 A \pHBS User Ba==-)<X@"1Arial1Arial1Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)                + ) , *    &x@  x  x "x@ `Sheet1"VSUMMARY OUTPUTRegression Statistics Multiple RR SquareAdjusted R SquareStandard Error ObservationsANOVAdfSSMSFSignificance F RegressionResidualTotal Coefficientst StatP-value Lower 95% Upper 95% Lower 95.0% Upper 95.0% InterceptNumber of SetupsNumber of Setup-Hours"B e/cc   dMbP?_*+%M\\PRETORIA\jet-mor-370bS odXXLetterPRIV0''''P\KhCM[.PIUPHdLetter o [none] [none]Arial4Pd?MMODI<Automatic>0R 44dMicrosoft Office Excel   EXCEL.EXEC:\Program Files\Microsoft Office\OFFICE11\EXCEL.EXE"dXX??U} }  } I }  }  }  }  } m                             M? .Ro? = ? uh@ ~ "@           ~ @ n^cA v^cA Nf2@ Jg?  ~ @ J@A  VаA  ~  @ 9:B          Jnm+HW@7wbǿVzs?imE ,@imE ,@ kN@3cH`@wh~?T(?59cpT|w@59cpT|w@ Q̡QJ@d#/&@c΋ɼ@ټ5yk?;-j9@qKT@;-j9@qKT@*h((88884(`tTDz>@Sd7 Harvard Business School Sheet1  Worksheets FMicrosoft Equation 2.0 DS Equation Equation.29qHHaJeJaJ Total buOle #CompObj$fObjInfo&Equation Native 'dgeted partner labor costsTotal budgeted partner labor-hours FMicrosoft Equation 2.0 DS Equation Equation.29qHTHaJeJaJ $200,000_985349295F0 A0 AOle +CompObj,fObjInfo.Equation Native /p_985522540RF0 A0 AOle 1CompObj2f  51,600  5 FMicrosoft Equation 3.0 DS Equation Equation.39q\cI8gI  e@  e@$1,000,000  e@8,000ObjInfo4Equation Native 5x_985349477F0 A0 AOle 7CompObj8fObjInfo:Equation Native ;_985349503F0 A0 A FMicrosoft Equation 2.0 DS Equation Equation.29qHHaJeJaJ Total budgeted associate labor costsTotal budgeted associate labor-hoursOle @CompObjAfObjInfoCEquation Native Dp FMicrosoft Equation 2.0 DS Equation Equation.29qHTHaJeJaJ $80,000  201,600  20 FMicrosoft Equation 2.0 DS Eq_985349556F0 A0 AOle FCompObjGfObjInfoIuation Equation.29qHDHaJeJaJ $1,600,00032,000 FMathType 5.0 Equation MathType EFEquation.DSMT49qEquation Native J`_1265706265OF0 A0 AOle LCompObjMiObjInfoOEquation Native P_1174379603jF0 A0 AOle [VštDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APEGAE%B_AC_A %!AHA_D_E_E_A  1.  Budgeted manufacturing overhead rate is $4,800,000  80,000 hours = $60 per machine-hour.  FMathType 5.0 Equation MathType EFEquation.DSMT49qQ‚ DSMT5WinAllBasicCodePagesCompObj\iObjInfo^Equation Native __1174379639F0 A0 ATimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A  Manufacturing overhead@underallocated FMathType 5.0 Equation MathTyOle fCompObjgiObjInfoiEquation Native jpe EFEquation.DSMT49qQd DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A  Manufacturing overhead@incurred_1174379648eF0 A0 AOle pCompObjqiObjInfos FMathType 5.0 Equation MathType EFEquation.DSMT49qQi DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A  ManufaEquation Native t_1072866669f F0 A0 AOle {CompObj  |fcturing overhead@allocated FMicrosoft Equation 3.0 DS Equation Equation.39q@tII $3,600ObjInfo ~Equation Native \_1176801304F0 A0 AOle ,0002 FMathType 5.0 Equation MathType EFEquation.DSMT49q=@  DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_ECompObjiObjInfoEquation Native \_1174379769F0 A0 A_A  Total manufacturingcost FMathType 5.0 Equation MathType EFEquation.DSMT49qQ, DSMT5WinAllBasicCodePagesOle CompObjiObjInfoEquation Native HTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A  Direct materialused FMathType 5.0 Equation MathType EFEquation.DSMT49q_1176801312 F0 A0 AOle CompObjiObjInfo=c  DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A  Direct manufacturinglabor costEquation Native _1174379819F0 A0 AOle CompObj i FMathType 5.0 Equation MathType EFEquation.DSMT49qQh DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A  ManufacturingoverhObjInfo!Equation Native _1265706645$F0 A0 AOle ead allocated FMathType 5.0 Equation MathType EFEquation.DSMT49qV@tDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APCompObj#%iObjInfo&Equation Native \_1265723795"^)F0 A0 AG_APAAE%B_AC_A %!AHA_D_E_E_A  Work in Process1/1/2009 FMathType 5.0 Equation MathType EFEquation.DSMT49qOle CompObj(*iObjInfo+Equation Native |V`tDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APEGAE%B_AC_A %!AHA_D_E_E_A  Work in Process    12/31/2009 FMathType 5.0 Equation MathTy_11784582711o.F0 A0 AOle CompObj-/iObjInfo0pe EFEquation.DSMT49q ,DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A  ` FMathType 5.0 Equation MathTyEquation Native _11784582373F0 A0 AOle CompObj24ipe EFEquation.DSMT49q ,DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A  ` FMathType 5.0 Equation MathTyObjInfo5Equation Native _1168170546@8F0 A0 AOle   t   Mp"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLfOPQRSTUVWXYZ[\]_`abcdeohijklmnqruvwxyz{|}~yt yT$$Ifg!vh555|5#v#v#v|#v:V l%6,555|59agp(yt yT$$Ifg!vh555|5#v#v#v|#v:V l%6,555|59agp(yt yTDd b ' c $A#? ?3"`?&2Fm99S-KI `!Fm99S-KI*@@xMQMK@}I~@Rkh졠mh/b+0SYO^QɺnQ@/n4lJ/ Kjc,yuV b֜ w }҇ݶAB oЊݫ!j}XXYRά^*n·MR zQl"3yo*̬]-_|gHFQ(FIڊ PG2zS#x0t""￙(7NDlm$$Ifg!vh5%#v%:V l%6,5%9agp yt yTDd b ( c $A%? ?3"`?'2u;NMw `!u;NMw, @ȽxMQ;OAvSy$pb4#t1xD S/!l? ?LP';y|Upt H%TJlݷ<.³Lgq Qlb*bį$ ta?*ջnl@Y" KQv(Za^2hg`ٻׯ3;DA~F(vAJz?uZF\"߮evUiOMM|](U]kaKLqXe/=4$ed޶7̙R3Iϓْ3[d0 fLjF 8h5 4lP <1tfG2EȽQTeL7GR'im%m$$Ifg!vh5%#v%:V l%6,5%9agp yt yT~Dd 0 ) # A&(2ed q0!F1r|3l+!mwv,%"8ί^*!LpNH+ m ^5}mjQ;nnQ6c^"xQi1*ub"mx>c:|ߟK$6/FmW?u7DzgY'#7Ee?{~!Ѷ\boye~u՛o{]Ar _?Ϡ{38o +>~w?X!|B7mzV1Lv?wi)gne7Aګ\ 8/}F0!V*C+sX\j`34D6MlBd{?@l:-qB8 c4"ϨxR /0fEߏA}i)ŕ8J\Jr]f'<i 6e,1hxlُA>`]5>ޑEH/Q_ \q**/ eE?~Hx㍣h9+0AMd470$X҈ c7?M:tft8L:|ܠ:L5 2pЬ9/ΠH=Qj u<]Lza%FI_5A_m -3%nT<=t}=Osxm,yXk|+MW: &.,LF+m^t7I}Fls>׃k x׼A-H~,r/`fθݸWf]. kw? {v' GlwRiIC\6;>G}+V&QX+ߏ5dlY7ZP \kg! bߴ1_Ls_[4*5az6~ň+!*:o/}8leGnIOt){lG+ҳtEyXGXX.r>X[o7QR_/L@(^-@^7ogX]~{z&.^kj|U=A> /Q2e!>EOQA9^sr{e/#:_|X#. c8vLc0=+0yea1NF(x>>o|G EםT~1ʽz}K%3%5q\+g\~UIް捲FD|cfc|kOR,> <\Uj%'׮ND\VՂ/?ǽ}\v|-7+5Yvǝ2%u,$>$ºyzeR78.PL\6uӻFk,dlןA,x F=^/X?nڞi]J< \fW9iY_eL`ʋO[%EZ>d#}x,L/ii9靫ME~nU``S`~2r6۔L`*\ϔ[dIRbゾ.E~0gQƥWFK^Ww \v-u~0E~0gQI7eG+IJO~pϞ2D_J'{0IbN} se{?bz6,?'?Y0|uI~woyG^}|sO}sYBhy~0O>`Qd@FF99:ѯw \v1O`QxWƈ4fzL}vn}8}>;;+[;~XvrnH/;x e)Ft0W~X{ܩӳQ~19|n>XmfyQC&Exc20cҵڷknd5;Z`3彊ѵf6aם M 6RMVC&KUIrDg\٬͕elW]٣ չr2}Tdku1Wr2W(?ȭ`k??EyZo$ާ)Q~R]@FZl"{C]fg-6iR9wkl;fWQnu1Tdl%da%b+9f+kle -[lȑ"1|"rF.擊|'NQ~N]q48mSSdWl[ظOlc6kSO))+Vq5떉BL5?O/&4xW 4'PȮ+OĿiPzq bpkl;fCvEظ.Ʋ'6b%b+9f+kle -[1+iu1G6]񢅍<5fhl ׭[lsQ dFs]Z]H\Ȯ66uZ\w.6aa6| w̆JeC(eSJ6["cVq2aRPĹ6o@vT蘭U,l\Bl]ϽN1&{'ŜN/^cegEƲ˽o,㑤q(xr-!KMR-xr-!KMR-xr-!KMR-xr-!KMR-xr-!KMR-x cfRCx8[[Qc+Zظn؊*[u+Vi![+t{Ljqnt//]n3?zu=\T l7;fX[sQZWl%[1[Yc+7Vv̆j碲؊[ cVi☭+^ˆrT6vW@b{Zmm-UdWl&mS6EuXsǖز,e;41Al;٥ZAEvvXc;la;Ll% 턅Pdv2NiEv9hlg,z;ClgٕwUq.۴6ma&iEa<=yb;.E"]Td-Zt՘v*["ujlMu:^[vkln\-l+nRv51Z?c'S?3j{;i{p3X[j wQk`z:_CRXc$$If!vh5(5@#v(#v@:Vl th%65(5@yt yc$$If!vh5(5@#v(#v@:Vl th%65(5@yt yc$$If!vh5(5@#v(#v@:Vl th%65(5@yt yc$$If!vh5(5@#v(#v@:Vl th%65(5@yt yc$$If!vh5(5@#v(#v@:Vl th%65(5@yt yc$$If!vh5(5@#v(#v@:Vl th%65(5@yt yc$$If!vh5(5@#v(#v@:Vl th%65(5@yt y$$If!vh5V55#vV#v#v:V P45V5544 Pf4yt y$$If!vh5V55#vV#v#v:V P45V5544 Pf4yt y`Dd DB J S A>? &2ud =E P `!ud =E lx1K@߻jjBRn*.nAPSmJR:?B&?CQO`|rEqфs/9c렮 EN(@!9"Ila35΋y]AuHj3k$lHRirߠ ;%FywV;V1]}U`Unqԇ} Kݼ컁$j"DEVd!tjt{ef{֡ļ/95kJ#YXW3n}p2Gy ~Re ]di4Oނa?2x61 `gCCS--xGX׵wNe;CJ_ˬu:qBH/Tke14fX $ipif_ęt|_xFa",y^kM̟+J:4dW;)6}_3ΊUCA4^Dd 0 DB M S AA? )25ک+; C\*ɧ `!5ک+; C\*:jxJ@gwmi!Oo"(Ev-m# || Eglw쿓o&;aP  z\ 4y/<,$gU\!BxKTOhX`epN"kon"dI*@u_>2Z8XBG8c0:a=coj'i<: pZ +hVJ%݌ 8s\WIE8($S3C0isPEDEoH-lP\]c(^K˖]zR'5 1kRM#|{q^Tabz©7_Ayw)Dd 0B N S AB? *2kMw&6mQ' |o' `!gkMw&6mQ' |x k5xmQJA};(*ʚB,,R6DH@ ~ gZYjy(xYv*lF|d2ʲ̮ڐ)^ԛm7VҐ~Αt=8L䪟ߦ1ZEaVK*({=DM}?u.9e!^/- MPc,quZ;C#zP$b鿽/E^At˳ \$UG@1s2_(3:1|ٽȫ(V/O j /O}Dd 0B O S AC? +2mHyN9٪WIP `!AHyN9٪W͢@8 kxMPAJA5v\p1*)$BDa|>@||x ==#dwj&$@vhG!nFK:VԻK9*}AN82yB x&ty?Y=qYNOxAR#h:_}!dV|>T9NB FY?Z[kkԸAۨv3r] e1hNra|Fwe7C[_5bݭ˲ܧdM)i#Vg@$$If!vh55v5#v#vv#v:V P455v544 Pf4yt y$$If!vh55v5#v#vv#v:V P455v544 Pf4yt yz$$If!vh5L5p5p#vL#vp:V P45L5p44 Pf4yt yz$$If!vh5L5p5p#vL#vp:V P45L5p44 Pf4yt yz$$If!vh5L5p5p#vL#vp:V P45L5p44 Pf4yt yz$$If!vh5L5p5p#vL#vp:V P45L5p44 Pf4yt yDd $@b P c $AD? ?3"`?,2#kxl~ˤ&]W `!kxl~ˤ&]:D[ xڥTOA3*&cd x(e1HmiiDo& [>.  ==xQopXߛS!͛߼7`px?6XGbj));08/c(M_ Mh2A&G^/VVMےieq _PsX5#*f0~L66IlsQ!BQ ЬiݺmU-4 6]لzCSPF4;TLĒTVLJP:X> O^rDx>3aDBV$ ؒa4/U?3P6xʳES*/YU9CyD՞ZVr W:QoyDml~~0ЪXd fQ:0?o}VƩ$.kapFV3"&•l<텂+xxV*n{,J` xI$ {.gS}`,*@9(А RA+WL6\^ EF+Kښ$gG!?4ىbW.{ "Xev?3k)l.裺[\L9@<0 ʄQ8{;_+;8&Dd b Q c $AE? ?3"`?-2pu(5p[胢XL0 `!Du(5p[胢X@@ xڥSn@];@K HH$PU \8M,z1H f7%FӒKy#p3  x|C̬ ze6ώG_ck7Hjc.W". ,[o=6ᴊ>l1E:Bs"m7Dd b R c $AF? ?3"`?.2]~d 9V `!1~d z@@ xڥSn@]ЖHv( !!0H T ZU)nbыQDR8p0M,9v8-x H#8FY7?;Ύh aD2g/RiwM\2d!liVOH|VY)'SʁOL V?ɱ\/ґH$D^쀎(w7wP$l(E⊕+/蛡=ЖM*cJDf]r,aHwUǎتc!3O0ϫ(qxO+r Mb=M7Mcj&4uoLUX;Ngu6M _|,Mb[~1W8[~w zG1<.=ALk_@ATl@qTBcUKϜot+f&zyPͥUx{8#JuXŹ\>u/hDd b S c $AG? ?3"`?/2b{ME~(>i `!6{ME~(@@ xڥSn@];@K$;"!!0H T!q7(")8%$9NK. <>`x>B!af6"ʬ盟Ύ 632gJiw㚼m-\Td#ma>ߪ|2X_U IC r S=r漐t*x<WDE!'仁d>|EId6"|N)XiEƪs~n_eLɟbAq: .ٺkk0hn<z%nY4줡쉱Aq_Lߥ1nuRlhZ?py&\-{nu6ۖ W/j!ʝ\*OTܝx%=d#aՃMSM> H#z##t!H hS qv6c >Hd@l'jee}W^1,&℮AT$$If!vh5f5p55b#vf#vp#v#vb:V P4N ,5f5p55b/ 44 Pf4yt y$$If!vh5f5p55b#vf#vp#v#vb:V P4N 5f5p55b44 Pf4yt y$$If!vh5d5\ 5 5#vd#v\ #v #v:V P4" ,5d5\ 5 5/ 44 Paf4yt y$$If!vh5n555 5#vn#v#v#v #v:V $4"5n555 544 $af4yt y$$If!vh55F5$ 5@ 5T#v#vF#v$ #v@ #vT:V P4',55F5$ 5@ 5T/ 44 Paf4yt y$$Ifp!vh55F5$ 5@ 5T#v#vF#v$ #v@ #vT:V $4',55F5$ 5@ 5T44 $af4yt y$$Ifp!vh55F5$ 5@ 5T#v#vF#v$ #v@ #vT:V $4',55F5$ 5@ 5T44 $af4yt y$$Ifp!vh55F5$ 5@ 5T#v#vF#v$ #v@ #vT:V $4',55F5$ 5@ 5T44 $af4yt y$$Ifp!vh55F5$ 5@ 5T#v#vF#v$ #v@ #vT:V $4X',55F5$ 5@ 5T44 $af4yt yDd lB 6 S A3? 52T;`sB 5ќr0) `!(;`sB 5ќr``hn x5O1jQ}3?q*dBHXiH hBRvALoa1,SQrkfxo --ܻCL(Hw2UuM7ލ^(~$BT&q-fpTэ*%s~<5gF}INySໜB"ߐ3kB2y;;;v. RrZ)뙸qU!¸K΍`$e?HO OUYc8S~{'>oyGB e |N̷a g2鑦{(>%1E83;ߤq7 sLXe$xI<3fa٧tEv;V.ziZyCžrn~=֞Cj!xB6⑃;ۘwVR.XC d4'젣 -۲Hv:_zl$37;N#*IAkPE $ !C0 &CsC1C?251b5iNxsܙ 2֔]u3%=b7`P*+}M./><Dd b 8 c $A5? ?3"`?72;ojo$xv_V? `!ojo$xv_V?" @( xڥRn@v ANh Z(*EM*WԒT6TޥI'6i jՆJIGe!f|a0cY-'4"~zC4v5<]":֔]z(vNK\3`=Dd Db : c $A7? ?3"`?92`ZA =Ⴧk)^^< `!4ZA =Ⴧk)^^ @ xڥSn@]'@$VԭDom;nыQDR.&qZrG)π <"*f ʬ盟g V+ȜLc|X(m=|E+Eq[e؀#Uc <ʢJ`hО|:mvr SC|%OPgr O :ʧE?n4]o b\g0)4/ /?S7:upLyAWD҉p٩{⬶Vuu-bˮ XA[v9[׷<@n-pdSVd!p`3dHPm) Vygk1[ͤR~ٱGH'Ӄ2k(y}[~0LS4zr.cT{ 95b>'K鍐}O QmS@:L߀g&;g] ۭ(Cs5/Y>Dd |b ; c $A8? ?3"`?:2Zu|1?\xO}d[CU\.֤j0ls5'{mrZlS;ː@j7նgjY"IF&h dʒxb|af=Q=!XՅ/@`0l>#(ưowKyhrOjn5s(2?$$If!vh55F55#v#vF#v:V $H55F5/ 44 $ayt y$$If!vh55F55#v#vF#v:V $H55F544 $ayt y$$If!vh55F55#v#vF#v:V $H55F544 $ayt y$$If!vh55F55#v#vF#v:V $H55F544 $ayt y$$If!vh55F55#v#vF#v:V $H55F544 $ayt y$$If!vh55F55#v#vF#v:V $H55F544 $ayt y$$If!vh55F55#v#vF#v:V $H,55F544 $ayt y$$If!vh55F55#v#vF#v:V $H55F544 $ayt y$$If!vh55F55#v#vF#v:V $H55F544 $ayt y$$If!vh55F5 #v#vF#v :V $4H55F5 44 $af4yt y$$If!vh55F5 #v#vF#v :V $4H55F5 44 $af4yt y$$If!vh55F5 #v#vF#v :V l455F5 4af4yt y$$If!vh5z5F55#vz#vF#v:V $H5z5F5/ 44 $ayt y$$If!vh5z5F55#vz#vF#v:V $H5z5F544 $ayt y$$If!vh5z5F55#vz#vF#v:V $H5z5F544 $ayt y$$If!vh5z5F55#vz#vF#v:V $H5z5F544 $ayt y$$If!vh5z5F55#vz#vF#v:V $H5z5F544 $ayt y$$If!vh5z5F55#vz#vF#v:V $H5z5F544 $ayt y$$If!vh5z5F55#vz#vF#v:V $H5z5F544 $ayt y$$If!vh5z5F55#vz#vF#v:V $H5z5F544 $ayt y$$If!vh5z5F55#vz#vF#v:V $H5z5F544 $ayt y$$If!vh5z5F5@ #vz#vF#v@ :V $4H,5z5F5@ 44 $af4yt y$$If!vh5z5F5@ #vz#vF#v@ :V $4H5z5F5@ 44 $af4yt y$$If!vh55F55#v#vF#v:V l455F54af4yt y$$If!vh5P55L #vP#v#vL :V 6,5550 9/ 4 yt y$$If!vh5P55L #vP#v#vL :V 6,59/ /  / 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,5555H59/  / 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt yDd \ T c $AH? ?#" `02:u8A#eBSU `!:u8A#eBS. @ȽxMQKKQd E讌J6T Цl] Bfd^pϽu; ~@1Á 3IOS)m0EIJ-&INA|N^TEwY\ـ!E>.e<N¨Hy:4ϐx>~uub&㶡ҽI M7`4sǫ[Z}Ơ|X5f\n ]4Zv8ae+^\; Njbnz%,&҅a>mHxf&u$Up0[jIxȖn}\qp  V9O #Wla <,#IInRmݞJ޿s,e|QnDd \ U c $AH? ?#" `12:u8A#eBS `!:u8A#eBS. @ȽxMQKKQd E讌J6T Цl] Bfd^pϽu; ~@1Á 3IOS)m0EIJ-&INA|N^TEwY\ـ!E>.e<N¨Hy:4ϐx>~uub&㶡ҽI M7`4sǫ[Z}Ơ|X5f\n ]4Zv8ae+^\; Njbnz%,&҅a>mHxf&u$Up0[jIxȖn}\qp  V9O #Wla <,#IInRmݞJ޿s,e|QnDd \ V c $AH? ?#" `22:u8A#eBS `!:u8A#eBS. @ȽxMQKKQd E讌J6T Цl] Bfd^pϽu; ~@1Á 3IOS)m0EIJ-&INA|N^TEwY\ـ!E>.e<N¨Hy:4ϐx>~uub&㶡ҽI M7`4sǫ[Z}Ơ|X5f\n ]4Zv8ae+^\; Njbnz%,&҅a>mHxf&u$Up0[jIxȖn}\qp  V9O #Wla <,#IInRmݞJ޿s,e|Qn$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt y$$If!vh5P5555s#vP#v#v#v#vs:V 6,59/ 4 yt yf$$If!vh5$#v$:V 6,59/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"555559/  / 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V ^06,5"555559/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"5555599/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"5555599/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"5555599/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"555559/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"5555599/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"555559/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"555559/ 4 yt y$$If!vh52555b55#v2#v#v#vb#v#v:V 06,5"555559/ 4 yt y$$If!vh52555#v2#v#v#v:V 06,5"5559/ 4 yt y$$If!vhCompObj79iObjInfo:Equation Native __1168170680=F0 A0 Ape EFEquation.DSMT49qC  DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   $1,400$1,400++$1,100()Ole CompObj<>iObjInfo?Equation Native _ FMathType 5.0 Equation MathType EFEquation.DSMT49qC  DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   $1,100$1,400++$1,100() FMathType 5.0 Equation MathType EFEquation.DSMT49qC  DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/AP_1168170636BF0 A0 AOle CompObjACiObjInfoDEquation Native __11681707002GF0 A0 AOle CompObjFHiG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   $1,460$1,460++$1,160() FMathType 5.0 Equation MathType EFEquation.DSMT49qObjInfoIEquation Native __1266420406LF0 A0 AOle C  DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   $1,160$1,460++$1,160() FMathType 6.0 Equation MathTyCompObjKMiObjInfoNEquation Native _1266420517'YQF0 A0 Ape EFEquation.DSMT49q ßtR DSMT6WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_A %!AHA_D_E_E_A   (900$40)(900$40)++(600$40)    !#'*+,/2347:;<?BCDGJKLORSTWZ]`abcfilopqrstwz}(1,500$32) FMathType 6.0 Equation MathType EFEquation.DSMT49q s<R\DSMT6WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_A %!AHA_D_E_EOle CompObjPRiObjInfoSEquation Native _A   $36,000($36,000++$24,000)$48,000 FMathType 6.0 Equation MathType EFEquation.DSMT49q_1266420589VF0 A0 AOle  CompObjUW iObjInfoXEquation Native _1266420604T[F0 A0 AOle CompObjZ\i ßDR\DSMT6WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_A %!AHA_D_E_E_A   (600$40)(900$40)++(600$40)(1,500$32) FMathType 6.0 Equation MathType EFEquation.DSMT49q sTR\DSMT6WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_A %!AHA_D_E_E_A   $24,000($36,000++$ObjInfo]Equation Native _1266349200J` F0 A0 A1Table!>V24,000)$48,000  FMicrosoft Office Word Picture MSWordDocWord.Picture.89q FMathType 5.0 Equation MathType EFEquation.DSMT49q<@< NormalCJ_HmH sH tH DAD Default Paragraph FontViV  Table Normal :V 44 la (k(No List   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^op@`ab#U1:,43S.A;15%IBL< V$E JK6FXW =7 MG C8NT DH>&?"O2'*3)P(@+-Q!9Y0R/J2Z54H_76[8 :< =?> E]9`;\A @B^GF C KL!YMNUO"QSXPV[ \ Z]c_dfIDaT#{izlkbocl$jmj|fpdq%rtgv&skxhuey'wR}(y~z{)|gi  nmu*vxn+ro,w-spt.q}~/0W e  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^op@`ab      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~  @V )26ae$ssss%%OOAHjH%HjHjjZ$ss!"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~  )0126`ae0y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y0000y00y0000y0000y0000y00y00y00y00y00y0000y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y000y00y000@0y00 y00 0@0y0000y00y00y0000y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y00y0000y00y00y00 =Zw   ,2$ ٚqq! ]  p0e0e     A1 8c8c     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@R! ( h JB  # 1"JB  # 1"P2 ^ 3 1"P _ 3 1"P2  3 1" P2  3 1"P  3 1"P2  3 1" P2  3 1"P  3 1"B2  3 1H  #  \  3 b" bn  c $c  ?" cn  c $i  ?" in   c $a  ?" an   c $_  ?" _n   c $  ?" n   c $  ?" f   s *   ? f  s *  ? nB  0 D?"zB  < D1?"xB  H D1?B  H D1?"B  H D1?"   < 1?" B  H D1?" B  H D1?" xB  H D1?xB  H D1?xB  H D1?B S  ?  S$ tl l tIb b t9 t $MtA #>t T X t ^bt o$ttt t'#tV\# ts tItItIt u  t  St u t St;  t ot et Nyt t N- t_8t^ $NtE x t  t! :>?CNRhl!! /2_a!i!kIUfJS  @I@UnknownGz Times New Roman5Symbol3& z Arial"ph5Æ5Æ!~4 3QHP(?i2 rmcdanielmrajanCompObj_b"oObjInfo$WordDocumentacN*SummaryInformation(d^`  bjbj *! dR;R;R;R; ^;Dn R;;;;;PPPWRYRYRYRYRYRYR$ShUH}RPLPPP}R;;GRQQQPd;;WRQPWRQQBQ;; P| R;QQR<R0RQ>V9Q>VQ>VQ,PPQPPPPP}R}RQPPPRPPPPn n n R;n n n R;  Processing $210 Processing $175 ICR8 (Non-Saleable) ING4 (Non-Saleable) XGE3 (Non-Saleable) Splitoff Point Joint Costs = $1(800 Gas 800 eqvt bbls $1.30 / eqvt bbl = $1(040 NGL 50 bbls $15 / bbl = $750 Crude Oil 150 bbls $18 / bbl = $2(700 Processing $105   !+ , 2 6 E Y [ \ ` a e n u {  h!kICJaJ j,hUfhUfCJaJhUfCJaJhJCJaJhUfhUfCJaJ j,hUfhJhUfhijhiUmHnHujhUfUmHnHujhS UmHnHujhJUmHnHu'!"#$%&'()*+,-./0123456789:;<=! =>?@ABCDEFGHIJKLMNOPQRSTUVWXYZZ[\]^_`abcdefghijklmnopqrstuvwwxyz{|}~$a$             ) 0 1 2 6 ` a e $a$  $a$(N N!S"T#a$a% Oh+'0l  ( 4 @LT\d rmcdanielNormalmrajan2Microsoft Office Word@F#@.@t DocumentSummaryInformation8g_1173772629tgF ? A ? AOle %CompObjfh&i՜.+,0  hp  (Stanford Graduate School of Business   TitleObjInfoi(Equation Native )_1173772640lF ? A ? AOle -Q $DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49qCompObjkm.iObjInfon0Equation Native 1_1178548967qF ? A ? AQ $DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49q*52555#v2#v#v#v:V 06,5"5559/ 4 yt y$$If!vh52555N55#v2#v#v#vN#v#v:V 406,5"555>5?9/ 4 f4yt y$$If!vh52555b5w5#v2#v#v#vb#vw#v:V 06,5"55559/ 4 yt yf$$If!vh50#v0:V 06,509/ 4 yt yf$$If!vh50#v0:V 06,509/ 4 yt y$$If!vh5 5 55 #v #v #v#v :Vlp t0#6,5h 5 55 / / ytz$$If!vh55555#v#v:V l,55/ 4ytz$$If!vh55555#v#v:V l,554ytz$$If!vh55555#v#v:V l,554ytz$$If!vh55555#v#v:V l,554ytz$$If!vh5 5 55 #v #v #v#v :Vlp t0#6,5h 5 55 / / ytz$$If!vh56 5555#v6 #v:V l56 5/ 4ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz{$$If!vh56 5555#v6 #v:V l56 54ytz$$If!vh5. 55 5q #v. #v#v #vq :Vl) t0>#,5. 55 5q ytzSDd \  c $A? ?#" `32XjS!f)Vm `!wXjS!f)V@ `pPExڥSoAfŲ&FTӖj;[JDQ"4< U0ANzw0 ƫc64)7ؒٝy͛$và)𐐣H bֳpй`'0bg1CxJ{EPvmQBO2:"ߪ+%C_5m" +d4?h 헦 󴠊pф]/Ec ˱@9fHJz (Aښr<>`>Z$ڽVt>#|42K+o!=PnW /㌑qFɼd|wuc ixPw!Շn5߲͜0 V*/QnԚVZZ[vz n?<6q#zԮmxPNwU`m*:z*~?uѨ'uBh ,V6dI? `-V*y_+T40էdvFKVX]C'/RHLƒx=bmKpH[kL ^7&V[7шQDd \  c $A? ?#" `42}GL[al5} `!u}GL[al5@ `pPCxڥSoAfe!DM-.†DxhW%9Ӄ =y0^z?»c64U7;3߼}~,CUD9 11>N|Yzq~; ]IRF{y'#Ҋ<ҼD;q?xt-0p$n < ~2ӹndJϢtpل,4Wi/Oͧᶙڿc|"I9yoV'L6v7V< Kbk'`%Q|*ߦD1l$ZЖ"To"{- rYE:ʿҠtpGҠUGۖ'{A^ %]\Dd b W c $AI? ?3"`?52ITv4Yka `!zITv4Yka@ `pPHxڥSoQ["(jR-3[ AMD~ 'FLE@,75tdx*7?9-B%<-"\4s=+ǾgKχwc 1O9IJbj V(Fy?||Jպݎ_kz|GwLќM-.$xm f|}eO@bf1gcFVE,89_-2#VP^wʒ&hPΖsV$,!iaO:oQ='$^-2Zf"C;O'%jżۤrY[6qHY?*Lu^7FLSWWDd b X c $AJ? ?3"`?62" 2$<`}m `!u" 2$<`@ `pPCxڥSoAfe!E4Q4PLH{%B]`z0'?KLe3Gs1e&xz|!><Xu=2~w_qX8U8uXԿV!=ls4efjBwˮ4}Ĵ ML+tvO~D,T%JbJi\\*i׭ʗӧ7,8%3^2%'UpJ+U/K|-#(iP2'KqslD>%#[i2)%H3˙'~6qDI) lumy=m+,L(O/RDd b   c $A ? ?3"`?72_L%PA `!_L%PA   e%dqxڥTkQަmn#lJJݦi7$%L4ꪁ|HH)VJw#ER׋әjJ_v>^$11> Ltm8w*.0ڌCGN@/{Rc-"P\d'8& ";FKܲ6XA@ܟ1PJպRz^io8U{g3|GxP 9Q$MLjS7W2O*G@W=N#\bj^OE !+e CaO[٬}!m;jxx^ z_ߵ {ĞmwtKa0bQmkJz+Ӽ*w<2 lLJU_!#|I=lT8Egr[ٙtP+ta7rI9 F8ol-)r݈jׇ(*P+_5BϔAgXq` $|y>BVb(6Hh|Z&9X֦-q;>#9^&4G9 A7p>FM;s\ju4iEg~2xfDd b  c $A ? ?3"`?82TΒ=6|ayI `!TΒ=6|ayڰ  dRxڥSKoQb:id0hPҥn0DhQJhE #\'7h. 5΃JI9s{e\؅Xn"Θ &flw|\uB„Y 2-?D{{l-2|a?e!]dB|yDlnVwiO2,/K^[ZXEs"UZYea cDiء &th8僧aޡO5څϾ10O]U+O<] .z'Elמ̙s3L `ʍR5Q.=[7pS@3 ^2y5Y/ -DW l?xI9#m7+B~9I[?{I"I)K3T!m7!8-%?+Д0Β`q 6,Q宭"bTxElΛozP,MG o鳦oN:ԠF˵Mɠ> mӕQJFчDd b  c $A ? ?3"`?920-spFrFC" `!0-spFrFC   e%dsxڥToQJ[S j)ޤ@!#E]bƘwOWz865> 8l+Ga՞[NZ;*|OxzxkV#\;{9xEll?kkMf `r-Y囩-=W7tSP# S{5s(,ezd |q9 #c1zEB9E H!IK Gt1c7)%8 %?'дUGstcbEҚwTŒ]QD'̋PLMjG87y4FguKt୩A84[zAu@[+sbKNJ}$$If!vh5H55I #vH#v#vI :V l0,5H55I /  / 4aytzT$$If!vh5H55I #vH#v#vI :V lZ05H55I / / 4aytzT$$If!vh5H55I #vH#v#vI :V l05H55I / 4aytzT$$If!vh5H55I #vH#v#vI :V l05H55I / 4aytzT$$If!vh5H55I #vH#v#vI :V l0,5H55I /  / 4aytzT$$If!vh5H55I #vH#v#vI :V lZ05H55I / / 4aytzT$$If!vh5H55I #vH#v#vI :V l05H55I / 4aytzT$$If!vh5H55I #vH#v#vI :V l05H55I / 4aytzT$$If!vh5x 5N5#vx #vN#v:V l t65x 5N5/ ytzT$$If!vh5x 5N5#vx #vN#v:V l t65x 5N5/ ytzT}$$If!vh5x 5N5#vx #vN#v:V l t65x 5N5ytzT}$$If!vh5x 5N5#vx #vN#v:V l t65x 5N5ytzT}$$If!vh5x 5N5#vx #vN#v:V l t65x 5N5ytzT$$IfP!vh55M55M5M5M5M#v#vM#v#vM:V P4%,55M55M/ 44 PaPf4ytzT$$IfP!vh55M55M5M5M5M#v#vM#v#vM:V P4%55M55M/ 44 PaPf4ytzT$$IfP!vh55555#v#v:V P455/ 44 PaPf4ytzT$$IfP!vh55555#v#v:V P455/ 44 PaPf4ytzT$$IfP!vh5S55D 5 #vS#v#vD #v :V P45S55D 5 / 44 PaPf4ytzT$$IfP!vh5S5505505d#vS#v#v0#v#v0#vd:V P45S5505505d/ / 44 PaPf4ytzT$$IfP!vh5S5505505d#vS#v#v0#v#v0#vd:V P45S5505505d/ 44 PaPf4ytzT&Dd $h Y s *AK? ?3"`?;2j@z't;VF98 `!>@z't;V4Y`, x}\E|7W M0+X$bJ`WKZKڋ+j~iei뒽q[fKQR,k%,0QL/ 7J Q6[haoyu[eϣ}<^$H^MS'$joa@+sk?}y5Jc?lw` ^A| "_Bs,c-KY8~Z)&$x!3g[ժ_ &kᬲUO2d:FD Ia}omе5tu0࿡{OsN[EăvKyJ;Nv'iۡ_򘎔1m/_ r$t,ԩrN 9KO9zr^ Ger^%g@],%v>LÔ~F)*s`60B:!GY?<2z  Mg:usk`ˠ] HWHZXd?k$QTgmS24v\H7y0<3M,0YP`&f (1U> Mw(7pĴ/F5攬52R+)'M<+U,/U3E Yl&U$ 3MleI&RnH&;PiN)R|(λ)Qܝ_9ym ][C?խmElVPݭq*WWIV"կTg5]9VUHc VRxJEYAZ ;;j1S=*87jSx/\Gt 0z$)s`8h̃8&bNuc,ŭ_X  6a9%=X܎<@7`%j\gq)rk>Zšbpk4c/?F[k8+@\G2R9FNp U{=ڧ+nTgDU+f:|LEVkpZ3U>NW+U"fpZ8%nUC>Bqwkk[[* +<N>C뷶ƶ~s ;A%w1/{p;QGTuBߥ>c;:CY6Z׏Q5[ZejޤF5\TuCWCV]nU*ZW(}0Z[tުm:з`=8J߅cS0GO:q(տƍI|A?{t#Oށމmn8oMjs'}XDvM*H[Wf76;1XSVL18ay͓WGY0n2y[3[_7p 3#6+tf:hz67RF3z~CS{n\O3,:Ƶ{ѯ>3gLc^G3_xؠEq>> lvM} fY]x7h:džZʉJ7gY bQ=}i\ZmD$Ϙ~7Z>UۈL;Z~5iQz}-=zϢFW31sZVОg'jC}͎p+]^wr5%'ʆn>kEb_h{" yEw͎^r}YR an鉃c\Ӹ_nobMMti F-54 UoꯑcO/$[uQ\W2SMs+!ŝO#,&:<&`&6C']^>/J_<ǞJţMs'/uaQMh~bppePvozwˠ.|ppIY#Nзk7@7kC"p}>\{4B33 -w셓pJ>kzx=?fհ:po{noF57IfA_hnQlr{ڋ([ q4m{1mԖ_XnK?[4]UCkpԺVG]e۟IkPHNZ Y ?_}hjzխ*9^i/%z[ٖͰЛC]]g(Qn}uQ (֭0]mvaEuW \֣Lףc%K0qLǺloI?_GQo`? Af=7Wc7i&XkW#ZiE0z"7t8G ޷6Fx?lFތ~HOٰ|6~7.m> ֞x%s:.k9t:Szotkyo^jjk9 媀Ӕ pQ!xPUQ̳??l掼"h) ?7ݚ1M\nQwٗ&j;m'xi{>iZubi]|6]>t֊fp%12'ϱbwKH+ww $;tur>O%RܼD[WYp'T7p.G8dN@i(7=q;|q)pN|Cv=rIvv-q[^9L;%0ו]sƍ+Hbp^92k$;Jݼ;U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b [ c $AL? ?3"`?=2㽰\[}Yg)#V `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9aXp(ytz$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9aXp(ytzDd b \ c $AL? ?3"`?>2㽰\[}Yg)SZ `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9aXp(ytz$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9/ aXp(ytz$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9/ aXp(ytzDd b ] c $AL? ?3"`??2㽰\[}Yg)j_ `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b ^ c $AL? ?3"`?@2㽰\[}Yg)b `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9aXp(ytz$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9aXp(ytz$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9aXp(ytz$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9aXp(ytz$$IfX!vh5555J#v#v#v#vJ:V l%6,5555J9aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9/ aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9/ aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9aXp(ytzDd b _ c $AL? ?3"`?A2㽰\[}Yg)k `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9/ aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9/ aXp(ytzDd b ` c $AL? ?3"`?B2㽰\[}Yg))p `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b a c $AL? ?3"`?C2㽰\[}Yg)r `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9aXp(ytz$$IfX!vh5H555J#vH#v#v#vJ:V l%6,5H555J9aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559/ aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559/ aXp(ytzDd b b c $AL? ?3"`?D2㽰\[}Yg)z `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b c c $AL? ?3"`?E2㽰\[}Yg)} `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$IfX!vh55Ole 5CompObjpr6iObjInfos8Equation Native 9 ,DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49q_1171962038EvF ? A ? AOle =CompObjuw>iObjInfox@Q 4DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49qEquation Native A_1171962080{F ? A ? AOle ECompObjz|Fi55#v#v#v:V l &6,5559aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559aXp(ytzDd b d c $AL? ?3"`?F2㽰\[}Yg) `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$IfX!vh5555#v#v#v:V l &6,5559aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559/ aXp(ytzDd b e c $AL? ?3"`?G2㽰\[}Yg)4 `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b f c $AL? ?3"`?H2㽰\[}Yg)Ή `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$IfX!vh5555#v#v#v:V l &6,5559/ aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559aXp(ytz$$IfX!vh5555#v#v#v:V l &6,5559aXp(ytz$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9/ a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9/ a p2ytzTDd b g c $AL? ?3"`?I2㽰\[}Yg)! `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b h c $AL? ?3"`?J2㽰\[}Yg) `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b i c $AL? ?3"`?K2㽰\[}Yg)U `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzTDd b j c $AL? ?3"`?L2㽰\[}Yg) `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9/ a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9/ a p2ytzTDd b k c $AL? ?3"`?M2㽰\[}Yg)? `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b l c $AL? ?3"`?N2㽰\[}Yg)٤ `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENmDd b m c $AL? ?3"`?O2㽰\[}Yg)s `!㽰\[}Yg), @ȽxMQKKQ3fE(䮌1$G ZȔS >U[-ڷ Bfd^pϽu; A@YeG TbΘ/1>N}["< #)aSL҅N߹!E>.<`(ZaԞ^/5d8Ż׫3ݻD8A~F}(-vAb>Ufq:իljWn8q{i4U.jy߮mD4 vxRfӵYlo .TLIl_;ּ7ʹcjF0ND(0ZB: "TOc]"Ա(7J(;].4S@z͑EIFENm$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If !vh555z5f5+#v#v#vz#vf#v+:V l%6,555z5f5+9a p2ytzT$$If!vh5(#v(:V l40(5(/ 4f4ytzT|$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / / 4ytzTDkd$$IfTl  :"H#[(u0(,,,,4 laytzT|$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / / 4ytzTDkd$$IfTl  :"H#[(u0(,,,,4 laytzTn$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / 4ytzTDkd$$IfTl  :"H#[(u0(,,,,4 laytzTn$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / 4ytzTDkd;$$IfTl  :"H#[(u0(,,,,4 laytzTr$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / 4ytzTHkd$$IfTl  :"H#[(u0(,,,,4 laytzT$$If!vh5(#v(:V l40(5(/ 4f4ytzT$$If!vh5(#v(:V l40(5(/ 4f4ytzT$$If!vh5(#v(:V l40(5(/ 4f4ytzT|$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / / 4ytzTDkd}$$IfTl  :"H#[(u0(,,,,4 laytzT|$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / / 4ytzTDkdA$$IfTl  :"H#[(u0(,,,,4 laytzTn$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / 4ytzTDkd$$IfTl  :"H#[(u0(,,,,4 laytzTn$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / 4ytzTDkd$$IfTl  :"H#[(u0(,,,,4 laytzTr$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / 4ytzTHkdq$$IfTl  :"H#[(u0(,,,,4 laytzT$$If!vh5(#v(:V l40(5(/ 4f4ytzT|$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / / 4ytzTDkd$$IfTl  :"H#[(u0(,,,,4 laytzTv$$If!v h5u55555555 5 #vu#v#v#v#v#v#v#v#v #v :V l40(, 5u55555555 5 / / 4f4ytzT(kd$$IfTl4  H#[(u0(((((4 laf4ytzTt$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(, 5u55555555 5 5 / 4ytzTDkd/$$IfTl  :"H#[(u0(,,,,4 laytzTn$$If!v h5u55555555 5 5 #vu#v#v#v#v#v#v#v#v #v #v :V l0(5u55555555 5 5 / 4ytzTDkd$$IfTl  :"H#[(u0(,,,,4 laytzTb$$If!v h5u55555555 5 #vu#v#v#v#v#v#v#v#v #v :V l40(5u55555555 5 / 4f4ytzT(kd$$IfTl4  H#[(u0(((((4 laf4ytzT$$If!vh5(#v(:V l40(5(/ 4f4ytzT$$If!vh5585#v#v8#v:V l405585/  / 4f4ytzT$$If!vh5585#v#v8#v:V l405585/ / 4f4ytzT$$If!vh5585#v#v8#v:V l405585/ 4f4ytzT$$If!vh5585#v#v8#v:V l405585/ 4f4ytzT$$If!vh5585#v#v8#v:V l405585/ 4f4ytzT$$If!vh5585#v#v8#v:V l405585/ 4f4ytzT$$If!vh5585#v#v8#v:V l405585/ 4f4ytzT$$If!vh5585#v#v8#v:V l405585/ 4f4ytzT$$If!vh5585#v#v8#v:V l4M05585/ 4f4ytzT$$If!vh5555#v#v:V P4#55/ 44 Paf4ytz$$If!vh5555#v#v:V P4#,55/ 44 Paf4ytzDd b n c $AM? ?3"`?P29`º:1W `!9`º:1,@@xMQ;OAvy$pb4>"F1&6VpCbaAN=8y?5orrffgva8r|q͖|_O<˲,AVz&Ux"$NBvZ*uI(ZtY%$qas}|o<2Y#^4ϜYrl+onɼ"@a7h~]BePy\%N-Yy޹K֕݅VM}iZ-h M;AhbE7z sMea!cxf5da0W0OqRɗc;$rP3](A'!F!LÆ'FϮLY ݞHѿ{S&e|Sk$$If!vh5555#v#v:V P4#5544 Paf4ytz$$If!vh5555#v#v:V P4#5544 Paf4ytz$$If!vh5555#v#v:V P4#5544 Paf4ytz$$If!vh5555#v#v:V P4#,5544 Paf4ytz$$If!vh5M5y5y5y#vM#vy:V P43#5j5/ 44 Paf4ytz$$If!vh5M5y5y5y#vM#vy:V P4C#,5j5/ 44 Paf4ytzDd b o c $AM? ?3"`?Q29`º:1\ `!9`º:1,@@xMQ;OAvy$pb4>"F1&6VpCbaAN=8y?5orrffgva8r|q͖|_O<˲,AVz&Ux"$NBvZ*uI(ZtY%$qas}|o<2Y#^4ϜYrl+onɼ"@a7h~]BePy\%N-Yy޹K֕݅VM}iZ-h M;AhbE7z sMea!cxf5da0W0OqRɗc;$rP3](A'!F!LÆ'FϮLY ݞHѿ{S&e|Sk$$If!vh5M5y5y5y#vM#vy:V P4#5j544 Paf4ytz$$If!vh5M5y5y5y#vM#vy:V P4#5j544 Paf4ytz$$If!vh5M5y5y5y#vM#vy:V P4)#5j544 Paf4ytz$$If!vh5M5y5y5y#vM#vy:V P4#,5j544 Paf4ytz$$If!vh5`5B585j5j#v`#vB#v8#vj:V P4#5`5B585j/ 44 Pf4ytz$$If!vh5`5B585j5j#v`#vB#v8#vj:V P4#5`5B585j/ 44 Pf4ytzDd b p c $AN? ?3"`?ObjInfo}HEquation Native I_1074588328F ? A ? AOle MQ 4DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMicrosoft Equation 3.0 DS Equation Equation.39qCompObjNfObjInfoPEquation Native Q_1072878159F ? A ? A8yII Medical supplies costsTotal number of patient-years FMicrosoft Equation 3.0 DS Equation Equation.39qOle UCompObjVfObjInfoXEquation Native Y\@8yII $300,000150 FMicrosoft Equation 3.0 DS Equation Equation.39q0ǏI Rent a_1074342930HF ? A ? AOle [CompObj\fObjInfo^    o "!#$%&'()kj+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghilmnpqrsutvwxyz{|~}Equation Native _0_1074342879F ? A ? AOle dCompObjefnd clinic maint. costsTotal amount of square feet of spaceE FMicrosoft Equation 3.0 DS Equation Equation.39qObjInfogEquation Native hh_1074588452F ? A ? AOle jLxII $180,00030,000 FMicrosoft Equation 3.0 DS Equation Equation.39qx8yII Admin. costs to managCompObjkfObjInfomEquation Native n_1074343646F ? A ? Ae patient        charts, food, laundryTotal number of patient-years FMicrosoft Equation 3.0 DS Equation Equation.39qOle uCompObjvfObjInfoxEquation Native y\@II $600,000150 FMicrosoft Equation 3.0 DS Equation Equation.39qIxI Labora_1074343014F ? A ? AOle {CompObj|fObjInfo~Equation Native _1074343040F ? A ? AOle CompObjftory services costsTotal number of laboratory tests FMicrosoft Equation 3.0 DS Equation Equation.39qObjInfoEquation Native d_1267527443F ? A ? AOle HxIDoI $100,0002,500 FMathType 5.0 Equation MathType EFEquation.DSMT49qVC|tDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APCompObjiObjInfoEquation Native __1266158678F ? A ? AG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A     e@$880,000  e@40 `= e@$22,000 FMathType 5.0 Equation MathType EFEquation.DSMT49qOle CompObjiObjInfoEquation Native hVLtDSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A     e@$1,490,000  e@50 `= @$29,800 FMathType 5.0 Equation MathTy_1167642501F ? A ? AOle CompObjiObjInfope EFEquation.DSMT49q $DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTyEquation Native _1167642486F ? A ? AOle CompObjipe EFEquation.DSMT49q $DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTyObjInfoEquation Native _1178092188F ? A ? AOle CompObjiObjInfoEquation Native _1167642823F ? A ? Ape EFEquation.DSMT49qa 4DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathTyOle CompObjiObjInfoEquation Native pe EFEquation.DSMT49q DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTy_11676427986F A AOle CompObjiObjInfope EFEquation.DSMT49q DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTyEquation Native _1167642811F A AOle CompObjipe EFEquation.DSMT49q DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTyObjInfoEquation Native _1167642846F A AOle CompObjiObjInfoEquation Native _1175596223F A Ape EFEquation.DSMT49q 4DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAPAE%B_AC_AE*_HA@AHA*_D_E_E_A   FMathType 5.0 Equation MathTyOle CompObjiObjInfoEquation Native pe EFEquation.DSMT49q= DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathTy_1175596258F A AOle CompObjiObjInfope EFEquation.DSMT49q= DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathTyEquation Native _1175596730F A AOle CompObjipe EFEquation.DSMT49q= DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathTyObjInfoEquation Native _1172303464yF A AOle R2O vuT%9Nh|7 `!O vuT%9Nh|7, @ȽxMQ;OAvNh$)Ğm0D SN%!lO(,,mMh \g".:ٝ2A1g̗NRe-qaaZ`SL%~%9E% QauepV8X_[G A@?#Z׈ۃJ)4߀Jǯ=]Acx\N-n"׮9%qkzqcov wkmtZ^206K^4rhI|tmog7&A%fȑ ɾa孂' 3q"Bji >1tfG2EȽQdyL#):mӚDd b q c $AN? ?3"`?S2O vuT%9Nh|77 `!O vuT%9Nh|7, @ȽxMQ;OAvNh$)Ğm0D SN%!lO(,,mMh \g".:ٝ2A1g̗NRe-qaaZ`SL%~%9E% QauepV8X_[G A@?#Z׈ۃJ)4߀Jǯ=]Acx\N-n"׮9%qkzqcov wkmtZ^206K^4rhI|tmog7&A%fȑ ɾa孂' 3q"Bji >1tfG2EȽQdyL#):mӚDd b r c $AN? ?3"`?T2O vuT%9Nh|7 `!O vuT%9Nh|7, @ȽxMQ;OAvNh$)Ğm0D SN%!lO(,,mMh \g".:ٝ2A1g̗NRe-qaaZ`SL%~%9E% QauepV8X_[G A@?#Z׈ۃJ)4߀Jǯ=]Acx\N-n"׮9%qkzqcov wkmtZ^206K^4rhI|tmog7&A%fȑ ɾa孂' 3q"Bji >1tfG2EȽQdyL#):mӚDd b s c $AN? ?3"`?U2O vuT%9Nh|7k `!O vuT%9Nh|7, @ȽxMQ;OAvNh$)Ğm0D SN%!lO(,,mMh \g".:ٝ2A1g̗NRe-qaaZ`SL%~%9E% QauepV8X_[G A@?#Z׈ۃJ)4߀Jǯ=]Acx\N-n"׮9%qkzqcov wkmtZ^206K^4rhI|tmog7&A%fȑ ɾa孂' 3q"Bji >1tfG2EȽQdyL#):mӚDd b c c $AF? ?3"`?b2O vuT%9Nh|7  `!O vuT%9Nh|7, @ȽxMQ;OAvNh$)Ğm0D SN%!lO(,,mMh \g".:ٝ2A1g̗NRe-qaaZ`SL%~%9E% QauepV8X_[G A@?#Z׈ۃJ)4߀Jǯ=]Acx\N-n"׮9%qkzqcov wkmtZ^206K^4rhI|tmog7&A%fȑ ɾa孂' 3q"Bji >1tfG2EȽQdyL#):mӚDd b d c $AF? ?3"`?c2O vuT%9Nh|7  `!O vuT%9Nh|7, @ȽxMQ;OAvNh$)Ğm0D SN%!lO(,,mMh \g".:ٝ2A1g̗NRe-qaaZ`SL%~%9E% QauepV8X_[G A@?#Z׈ۃJ)4߀Jǯ=]Acx\N-n"׮9%qkzqcov wkmtZ^206K^4rhI|tmog7&A%fȑ ɾa孂' 3q"Bji >1tfG2EȽQdyL#):mӦ$$If!vh5`5B585j5j#v`#vB#v8#vj:V P4#5`5B585j44 Pf4ytz$$If!vh5 5555#v #v#v#v#v:V P40 5 555544 Pf4ytz$$If!vh55e5p505##v#ve#vp#v0#v#:Vl t0',55e5p505#/ ytz$$If!vh55e5p505##v#ve#vp#v0#v#:Vl t0',55e5p505#/ ytz$$If!vh55e5p505##v#ve#vp#v0#v#:Vl t0',55e5p505#ytz$$If!vh55e5p505##v#ve#vp#v0#v#:Vl t0',55e5p505#ytz$$If!vh55e5p505##v#ve#vp#v0#v#:Vl t0',55e5p505#ytz$$If!vh55e5p505##v#ve#vp#v0#v#:Vl t0',55e5p505#ytz$$If!vh55e5p505##v#ve#vp#v0#v#:Vl t0',55e5p505#ytzJDd B  S A? V27&$VՒP `!7&$VՒP,  dVxUQN0FmA)V$y2@^ #"5?jRn3 <B <#Beafwqd?&6NJ ⨦'! T %a7ҵȫyݎvV۰ wKk  gR/7#C:z][F*ԥwDA p]VApXwm2S$`o\` 8 U/Y=Y2yzXOS5cMRU+$`Q啧?ZirlPeIa‘ϝv7IPI',W_o~QDd lB  S A? W2Qw:$8E-; `!%w:$8E`@8 x5OjQ=37\|@H%R*[?`k bE|FJ |J@k׹{f8g _ȃ:\$Ѓ$i8II;w]zxFDsdd ySn|tzEUA{5~zf87h}I[s .[g gmZg|@3kכ9^Q)]Fy7`1mDd B  S A? X2#|w^]ksBw" `!#|w^]ksBw` "dyxUR1N0KU T, 09Qꊈ)M*ԍ0 q nP$&X qJkO=뇀 zD~`pmmRD%)!!42tI[1GhuuJDB&e*BnΤGkjp%W|>WGxHm D-ZoJ~sQ=S so~z)O!`غgML'ue6YѨqk빧МYe̽yS^hRs=s~c0)[Ovջ(ƚg#Gqk _U vzH滺YǁB34r2.pj3ϱkKORWP3L UPㄇ'K)gÔm\ Dd B  S A? Y2Sޖ&a Bo/ `!'ޖ&a Bob@ 8 dx5O1nP }v  1EQթBt0.!  !vЫtЁct:C|O3!wȇ>KlQM!.R;(3br~Wе!JۄPꃠ['=N$.M|[/8ra_ocXѥߺ{JFΗyVDl=tTSFy:$6$IRnES4]5Οt:qVz51dz}r8Gy10Dd  B  S A? Z2V BqWnx `!V BqWn@` xeRN@ M@8p=('OT(B-%l >!ƃG?d%HXt-zpMտOz6p:tUWsc,}y,᤯qMX_l~R7ӱ*U5*s5zt=ytEt${7C٢T v$/9QDd B   S A ? ]2T\Zqfclj09& `!(\Zqfcljb@ 8 dx5O1jQ}3.AR-"L.{-X0ŪyJ#XUΟ]?̟7{3o5|hýD*I0v,+u3`*|9,g'dN@꣠oW'Sx.fu :/8sp_(k?~zf$ބxNW| )#92^JnJZN" zkZS3zVWPWsmIW'<R1=Dd lh m s *AO? ?3"`?l2t5LN% ]#( `!Ut5LN% > (#xڥSAkA~3M v+Ci*R6Y,H`R~Eޅ DkYT􄕮qÞXg4˦ F$.To4/*Xhl~ dٳok5pz6mB6U[nǻ_^wu-ϩ~[@Fעᖇ4J hێRS6g+{nD?0f(@ީ 6pCB"l ŔF'hZowEO w5NP56e|Z ؉XO<,Kb~fӒNDd Dlh n s *AP? ?3"`?m2ѓ1_Na{=n`+ `!fѓ1_Na{=L 4xڥSoQmK!Yhhbtkjӄ-lA* luU(0ȩ/^=xɿë7E]7o̗yoA@Z18Z2nΘ`|[~IEr󈖦crmHezQWVimFA/c(3/~Gt"7N{r/ @h]u-k^[~%xC 4*>Y|wz2V!\>M|f]R:rQJӢݜXkeC #~m&3yZ7fs6ۏBZ=-Uv睆ݡCH5xXx3 +ưWܔr+/_B|V5ܫpDRlnCa)>B/%p+I㸰"J tA\> E9Z%!F"OB mZDD"sGh>U(Ya.f=&2e4A8e :{>O+Rt{v ޕ&c^T9?^ ;J h$$If!vh555#v#v:V P455/ 44 Pf4ytzT$$If!vh555#v#v:V P455/ 44 Pf4ytzT$$Ifb!vh55I 5v#v#vI #vv:V l&6,55I 5v9/ abpytz$$Ifb!vh5555v#v#v#v#vv:V l&6,5555v9/ abp(ytz$$Ifb!vh5555v#v#v#v#vv:V l&6,5555v9/ abp(ytz$$Ifb!vh5555v#v#v#v#vv:V l&6,5555v9/ abp(ytzDd b o c $AQ? ?3"`?n27a q3 `!7a q* @ȽxMQ=OA})_݉&FO)Lcbi0D SN%+A* ֟`u&z73o"dGBTRXNm 㳼82%4,c*ItGioT.dQrQLY%"q9XK;1 ʨuibm8zLm#DMrE؉B^&#(ݠoZ * Ru,qh[f7NWvϼ> hy}sۆSjskx=q#Tbᵌ=.dk{UX]!,s!] 3 e$KHp 8 h3 (y?b?| QǼ֨N2I!ywoƣw *2 \m<Dd b p c $AQ? ?3"`?o27a q5 `!7a q* @ȽxMQ=OA})_݉&FO)Lcbi0D SN%+A* ֟`u&z73o"dGBTRXNm 㳼82%4,c*ItGioT.dQrQLY%"q9XK;1 ʨuibm8zLm#DMrE؉B^&#(ݠoZ * Ru,qh[f7NWvϼ> hy}sۆSjskx=q#Tbᵌ=.dk{UX]!,s!] 3 e$KHp 8 h3 (y?b?| QǼ֨N2I!ywoƣw *2 \m<$$Ifb!vh5555v#v#v#v#vv:V l&6,5555v9abp(ytz$$Ifb!vh5555v#v#v#v#vv:V l&6,5555v9abp(ytz$$Ifb!vh5555v#v#v#v#vv:V l&6,5555v9abp(ytz$$Ifb!vh5555v#v#v#v#vv:V l&6,5555v9abp(ytzDd b q c $AR? ?3"`?p2SBt Fx; `!SBt F,@@xMQ;KAvNQ1tlryM$E8ͩI<$^ge ߐp`!xn.p77 !@YdGB4RX`1ri^X%İ _$I_@.H#AVeUs-@UBۣ:58Uu41ȑI oޠAd6T:7 D 1rt�_1hX-v'vh6f>/8 b^Z=$ݲz5ЏFB ^ M׶"Z~<Ұ5*^<_7*Ԛ(y0_@qJɗcޒ7$JX/y3bQF0NB,0ZB +'FϮL1+ѳZHФ߽) >ȩHlÛ$$Ifb!vh5F5 #vF#v :V lf"6,5F5 9/ abpytzT$$Ifb!vh5F55#vF#v:V lf"6,5F59/ abpytzT$$Ifb!vh5F55#vF#v:V lf"6,5F59/ abpytzTDd b  c $A? ?3"`?^2 \KnXc@ `! \KnXc* @ȽxMQOP+ &F+ $1q@# R( 2 qpv6'D,޽{1D%1>$f+A,yqgK,hXL$褏3dHϨ\,Ȋ / JD-s4>͗wbFqkc}8g$e2o!oC/n0C_~{7OPT^U{`ɣVl ΠuZn9wHV8:N %"~C$Ba] &Yum6kS 7I&kEa&DFd̬]-_|gIFQȧF+:{[:x0t;$߽9)7lĭ$$Ifb!vh5F55#vF#v:V lf"6,5F59/ abpytzT$$Ifb!vh5F55#vF#v:V lf"6,5F59abpytzTDd b  c $A? ?3"`?_2 \KnXcC `! \KnXc* @ȽxMQOP+ &F+ $1q@# R( 2 qpv6'D,޽{1D%1>$f+A,yqgK,hXL$褏3dHϨ\,Ȋ / JD-s4>͗wbFqkc}8g$e2o!oC/n0C_~{7OPT^U{`ɣVl ΠuZn9wHV8:N %"~C$Ba] &Yum6kS 7I&kEa&DFd̬]-_|gIFQȧF+:{[:x0t;$߽9)7lğ$$Ifb!vh5F55#vF#v:V lf"6,5F59abpytzTDd b   c $A? ?3"`?`2ٛ ^H8r|3G `!ٛ ^H8r|*@@xMQMK@}i~@Rkh hE)i,HBQ ԜŖ|_O<,NVr&E2IT4gQW JPš`{Tw9x`GwZ x o^Fd6T:7 D�+Wh ϕ ]Ii6˭g[5h].bZخqdc5SWĴlS;"Z(nf 2^4rP5Udӑ6A*a~5q/1GEo@jgFŒaX`0 +'ϮLFI nv42woʤlr*DlDd \ y c $AV? ?#" `x2u%npe0_wl `!u%npe0_w,@@xMQKQUP3"j VF%\PCRAJp5]üujDo,tyϵv73o7 A@Y`GB4RΘo1>Ŗ|_O<,NVr&E2IT4gQW JPš`{Tw9x`GwZ x o^Fd6T:7 D�+Wh ϕ ]Ii6˭g[5h].bZخqdc5SWĴlS;"Z(nf 2^4rP5Udӑ6A*a~5q/1GEo@jgFŒaX`0 +'ϮLFI nv42woʤlr*DlDd \ z c $AV? ?#" `y2u%npe0_wo `!u%npe0_w,@@xMQKQUP3"j VF%\PCRAJp5]üujDo,tyϵv73o7 A@Y`GB4RΘo1>Ŗ|_O<,NVr&E2IT4gQW JPš`{Tw9x`GwZ x o^Fd6T:7 D�+Wh ϕ ]Ii6˭g[5h].bZخqdc5SWĴlS;"Z(nf 2^4rP5Udӑ6A*a~5q/1GEo@jgFŒaX`0 +'ϮLFI nv42woʤlr*Dl\$$Ifg!vh5 4#v 4:V l 46,5 49agytcx{$$Ifg!vh5 5F555V5l5d5#v #vF#v#v#vV#vl#vd#v:V l 46,5 5F555V5l5d59agytcx{Dd \ { c $AW? ?#" `z2.K y8ffjZczs `!.K y8ffjZc,@@xMQMO@}*EFcM1&^ M>b''p_988522505F A AOle @CompObjAfObjInfoC FMicrosoft Equation 3.0 DS Equation Equation.39qBt4 $62,4004,160 FMathType 5.0 Equation MathTyEquation Native D^_1179069635,9F A AOle FCompObjGi,,44 lagytcx{8$$Ifg!v h5 5F555555l5 5 5 #v #vF#v#v#v#v#v#vl#v #v #v :V l 46, 5 5F555555l5 5 5 9 agytcx{kd$$Ifl  Uh!&+8-4' 'F''''''l''' 46,,,,44 lagytcx{Dd \  c $A? ?#" `d2r „l*ƨ8?`  `!r „l*ƨ8?`,@@xMQ=OA}ǩ$ a"bLl8> rʩ!lOX(,mM\ba".:ٛ73;!( @J-'Y,/̳,d"XD$DI_N @.HC~V%wU\ۀ.E=.%Ou/~-&kpD+Y~O8}uR&vsM]oJۻV{ʠBT8-YsouiUi׏M"7] bRU/Q(ȦmzÜ)a~8ȗ#ފ7$Y0H  Va5b%p+v0e>QK,F6*g74dތITljDd \  c $A? ?#" `e2Ԝ` s W]/ `!Ԝ` s W]/, @ȽxMQ;OAvS9Hh4Fcb6" rʩ'tV'&C3]u;7 a@YeGTbX 1z`y\g$,؄/bį$A|E"AT%Sڀ!E>.<I¨XeغpdU7h3ݻD8 !NP{[V{ʠBT=K9mY=26umWN'8u[Vq%"ݻcwPj] XJeB,{1n-$UQ.<=Ӥ<Ȗco}^=qL=hƉFQHa5B%8;!"Fҕao&` I߿9>ɨHlDd \  c $A? ?#" `f2r „l*ƨ8?`2 `!r „l*ƨ8?`,@@xMQ=OA}ǩ$ a"bLl8> rʩ!lOX(,mM\ba".:ٛ73;!( @J-'Y,/̳,d"XD$DI_N @.HC~V%wU\ۀ.E=.%Ou/~-&kpD+Y~O8}uR&vsM]oJۻV{ʠBT8-YsouiUi׏M"7] bRU/Q(ȦmzÜ)a~8ȗ#ފ7$Y0H  Va5b%p+v0e>QK,F6*g74dތITljDd \  c $A? ?#" `g2Ԝ` s W]/Nj `!Ԝ` s W]/, @ȽxMQ;OAvS9Hh4Fcb6" rʩ'tV'&C3]u;7 a@YeGTbX 1z`y\g$,؄/bį$A|E"AT%Sڀ!E>.<I¨XeغpdU7h3ݻD8 !NP{[V{ʠBT=K9mY=26umWN'8u[Vq%"ݻcwPj] XJeB,{1n-$UQ.<=Ӥ<Ȗco}^=qL=hƉFQHa5B%8;!"Fҕao&` I߿9>ɨHlDd \  c $A? ?#" `h24x9 GtdZ `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ m$$If!vh5 5$5w555#v #v$#vw#v#v#v:V l)',5 5$5w5559ytcx{$$If!vh5 5$5w555#v #v$#vw#v#v#v:V l)',5 5$5w5559/ ytcx{$$If!vh5 5$55555#v #v$#v#v#v#v#v:V l)',5 5$555559/ ytcx{$$If!vh5 5$5555555#v #v$#v#v#v#v#v5#v:V l)',5 5$55555559ytcx{$$If!vh5 5$5555555#v #v$#v#v#v#v#v5#v:V l)',5 5$55555559ytcx{$$If!vh5 5$5555555#v #v$#v#v#v#v#v5#v:V l)',5 5$55555559ytcx{$$If!vh5 5$5555555#v #v$#v#v#v#v#v5#v:V l)',5 5$55555559ytcx{Dd \  c $A? ?#" `i2h5R(!Ӽb$}. `!h5R(!Ӽb$},  ȽȽxMQKK@v}@R  Z7mTm!DZ>'?욪C&7 a 1>%fA,'y1n0%mLiXX$CdGT.dPpW JX6ɇ_r'?욪C&7 a 1>%fA,'y1n0%mLiXX$CdGT.dPpW JX6ɇ_r'?욪C&7 a 1>%fA,'y1n0%mLiXX$CdGT.dPpW JX6ɇ_r'?욪C&7 a 1>%fA,'y1n0%mLiXX$CdGT.dPpW JX6ɇ_r'?욪C&7 a 1>%fA,'y1n0%mLiXX$CdGT.dPpW JX6ɇ_r'?욪C&7 a 1>%fA,'y1n0%mLiXX$CdGT.dPpW JX6ɇ_rȩH-lߖDd \  c $AZ? ?#" `24x9 GtdR `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ m$$Ifb!vh5 555d5N5F#v #v#v#vd#vN#vF:V l',5 555d5N5F99abytcx{$$Ifb!vh5 555d5N5F#v #v#v#vd#vN#vF:V l',5 555d5N5F9/ abytcx{$$Ifb!vh5 55$5w5d5N5F#v #v#v$#vw#vd#vN#vF:V l',5 55$5w5d5N5F9/ abytcx{$$Ifb!vh5 55$5w5d5255F#v #v#v$#vw#vd#v2#v#vF:V l',5 55$5w5d5255F9abytcx{$$Ifb!vh5 55$5w5d5255F#v #v#v$#vw#vd#v2#v#vF:V l',5 55$5w5d5255F9abytcx{$$Ifb!vh5 55$5w5d5255F#v #v#v$#vw#vd#v2#v#vF:V l',5 55$5w5d5255F9abytcx{$$Ifb!vh5 55$5w5d5255F#v #v#v$#vw#vd#v2#v#vF:V l',5 55$5w5d5255F9abytcx{Dd \  c $AZ? ?#" `24x9 GtdO `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd{ `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd= `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtdi `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd+ `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 GtdW `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 GtdE `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtdq `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $AZ? ?#" `24x9 Gtd `!4x9 Gtd* @ȽxMQOP+ULVHcNF CS* d7Fgg t3=zww a@I0 !*)g,@OSrY^gRsV0$:7S* b(@K,IuO~%xze:41RN=:)yzv"׀J7ۻV{ʠBT6Vs|3C6Z^Aa(\^O}9Xz2V׵=*Nh|9~)cɒ*N}YZ;'!mF!!RB7/Vl<ꘗ޽IVF )$Ox=NAEƿ mDd \  c $A]? ?#" `2u7t%nFa3 `!u7t%nFa,@@xMQ=OA}ǩ|$b4#t16"G,,)'lO((mM\Ba".:ٛ73;!( hCJ-Ƨөغ y^gXJ-hT$DI_N @I~VE{kl@U ;:358~i!DŽF^Fd>tp[c؇{Tޠ2<_.`zh4[95d.bYoڮ~j3iSWԜsߩD,P4CcaKtaO%/W8el: ގ7V%o_!%gq[ߨO|a4$(ix`dިvv@ݛ3)ӇmQ$$IfP!vh5 5:5555#v #v:#v#v#v#v:V P4$,5 5:5555/ 44 PaPf4ytcx{$$IfP!vh5 5:5555#v #v:#v#v#v#v:V P4$,5 5:555544 PaPf4ytcx{$$IfP!vh5 5:5555#v #v:#v#v#v#v:V P4$,5 5:555544 PaPf4ytcx{$$IfP!vh5 5:5555#v #v:#v#v#v#v:V P4$,5 5:555544 PaPf4ytcx{$$IfP!vh5 5:5555#v #v:#v#v#v#v:V P4$,5 5:555544 PaPf4ytcx{$$IfP!vh5 5:5555#v #v:#v#v#v#v:V P4$,5 5:555544 PaPf4ytcx{$$IfP!vh555>5#v#v#v>#v:V P4555>544 PaPf4ytcx{$$IfP!vh555>5#v#v#v>#v:V P4555>544 PaPf4ytcx{$$If!vh555~ 5~ #v#v#v~ :V P4555~ 44 Pf4ytcx{$$If!vh555~ 5~ #v#v#v~ :V P4555~ 44 Pf4ytcx{$$If!vh555~ 5~ #v#v#v~ :V P4d555~ 44 Pf4ytcx{iDd b % c $A? ?3"`?p2N=_>ֵtL<< `!N=_>ֵtL<<`\UxڥT?o@wvHN(RBR)B0H*ĩω%ǎlI,a 3 O|fTE ";;'՗[+ @ AJhɍwr4ROm^x2>y(O5*fntNE-^r:'X=#"6 =`pxl$ >p챐eOcaC$:0C-J>6'A)cG~΢dɧ!ӇG5Kyu#8B[ϔN+C`Wq##=W`J9E),=۟d}I@Vc7[rGd (dgYPAs0TF zKMB߀kpe6q^{.5Pr[ܖE2$w9oZ%-GFp cʪ"PxW0`rq`B`s8ˀϡ/M#I"cfQc.ٹuJKj;lcˀ+kteJ3Wea}8i'(Iۡ_&Dd B & S A? q2_?t;FbD!tlT `!d_?t;FbD!t@L 2x]QJQ=3wpb`tVZ@w#$ iecI oH) Y wp3`aOM6$H+EQhva*k\Pߐ젾]V@p.ٻD.o#pr=b`fžxL{mJZ~a/&ǭu9J)V˳H߳(\0>aG *UDaH)eEJgdrڭvijt v^Y'-y~3:_ne+>s'qT ?]oBDd pB ' S A? r2~^yAτzss֩ez `!]~^yAτzss֩ d+xcdd``~$d@9`,&FF(`T̐ & ä*d3H1icY;3PT obIFHeA*/&`b]F"L L`0e roB2sSRsn׼-|='D. 3q031|cfy  曘At101c 3#ߏ$b58dNfCKF&&\`, ] !!`.d@$$If!vh55 5 5$ #v#v #v$ :V P4&,55 5$ 44 Pf4ytcx{$$If!vh55 5 5$ #v#v #v$ :V P4&55 5$ 44 Pf4ytcx{$$If!vh55 5 5$ #v#v #v$ :V P4&55 5$ 44 Pf4ytcx{z$$If!vh555#v#v:V P45544 Pf4ytcx{z$$If!vh555#v#v:V P45544 Ppe EFEquation.DSMT49qm ,DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A  Minimum transferprice per screeObjInfoIEquation Native J_1179069661 F A AOle Qn FMathType 5.0 Equation MathType EFEquation.DSMT49q  DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_ECompObj!RiObjInfo"TEquation Native U'_1179069689-%F A A_A  Incremental cost perscreen inccurred up tothe point of transfer FMathType 5.0 Equation MathTyOle ^CompObj$&_iObjInfo'aEquation Native bpe EFEquation.DSMT49q $DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A  Opportunity cost perscreen to theselling division FMathType 5.0 Equation MathType EFEquation.DSMT49q DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/AP_1179073265*F A AOle jCompObj)+kiObjInfo,mEquation Native n_1179073274(7/F A AOle rCompObj.0siG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49q DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APObjInfo1uEquation Native v_11710932644F A AOle zG_APAAE%B_AC_A %!AHA_D_E_E_A   FMathType 5.0 Equation MathType EFEquation.DSMT49q@Ž $DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APCompObj35{iObjInfo6}Equation Native ~_11791541639F A AG_APAAE%B_AC_A %!AHA_D_E_E_A  Minimum transferprice per tape player FMathType 5.0 Equation MathType EFEquation.DSMT49qOle CompObj8:iObjInfo;Equation Native Q5  DSMT5WinAllBasicCodePagesTimes New RomanSymbolCourier NewMT Extra!/ED/APG_APAAE%B_AC_A %!AHA_D_E_E_A  Incremental cost pertape player up to thepoint of transfer  ++  Opportunity cost pertape player to theselling divisionOh+'0f4ytcx{$$If!vh55r55$ 5#v#vr#v#v$ #v:V P43$55r55$ 5/ / 44 Paf4ytcx{$$If!vh55r55$ 5#v#vr#v#v$ #v:V P43$55r55$ 544 Paf4ytcx{$$If!vh5*55~ 5$ 5#v*#v#v~ #v$ #v:V P4$5*55~ 5$ 544 Paf4ytcx{$$If!vh5*55~ 5$ 5#v*#v#v~ #v$ #v:V P4$5*55~ 5$ 544 Paf4ytcx{$$If!vh55p5p5p#v#vp:V P455p44 Paf4ytcx{$$If!vh55p5p5p#v#vp:V P455p/ / / / 44 Paf4ytcx{$$If!vh55p5p5p#v#vp:V P455p/ / / / 44 Paf4ytcx{$$Ifl!vh5 5 555#v #v #v#v#v:V l0&6,5554alytcx{$$Ifl!vh5 5 555#v #v #v#v#v:V l0&65554alytcx{$$Ifl!vh5 5 555#v #v #v#v#v:V l0&65554alytcx{$$Ifl!vh5 5 555#v #v #v#v#v:V l0&65554alytcx{$$Ifl!vh5 5 555#v #v #v#v#v:V l0&65554alytcx{$$Ifl!vh5 5 555#v #v #v#v#v:V l0&65554alytcx{$$If!vh5555p#v#v#v#vp:V P4G$,5555p44 Pf4ytcx{$$If!vh555b55p#v#v#vb#v#vp:V P4G$555b55p44 Pf4ytcx{$$IfP!vh585~ 5 5$ #v8#v~ #v #v$ :V P4{#585~ 5 5$ 44 PaPf4ytcx{$$IfP!vh58555p5#v8#v#v#vp#v:V P41&58555p544 PaPf4ytcx{$$IfP!vh58555p5#v8#v#v#vp#v:V P41&58555p544 PaPf4ytcx{$$If.!vh5 55p5#v #v#vp#v:V P40,5 55p544 Pa.f4ytcx{$$IfB!vh55 55p5#v#v #v#vp#v:V P455 55p544 PaBf4ytcx{$$If!vh55p5 #v#vp#v :V P455p5 / 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 / 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh55p5 #v#vp#v :V P4,55p5 44 Pf4ytcx{$$If!vh5:5p5( #v:#vp#v( :V P45:5p5( / 44 Pf4ytcx{$$If!vh5:5p5( #v:#vp#v( :V P45:5p5( / 44 Pf4ytcx{$$If!vh5:5p5( #v:#vp#v( :V P45:5p5( 44 Pf4ytcx{Dd 0b  c $Aa? ?3"`?2`vtDz1?t^r< `!4vtDz1?t^r` kxڥS͊PMN[h#8;ܸ˴E]DB;HҒu].ʀ n})4¸;=r`})I%z6mq%妮"OAysU\ÚHd%QeEʪ*plOl]/}' FIz^cX' [r|HA9 wKz4P #=>+$bAFJy|?0?|Ƒ7j##%=ק'/0  ea0ln3A E:{ϼ}7ѡtz,Ϻ՝/G>iJ^pz惋מNR>۝U d7nԪ>JIՇdNV׮V# łL`L10LsK1L"7/ti9KMa^KTht!_[wwy{F57gWѝǗ^t?x$|nƷ{Dd  b  c $Ab? ?3"`?2fZ]iwgja; `!fZ]iwgja; 8gxڥTn@$@VIh!EjBx4!6ΆXOd;js ©g.H}8'O"ߐ3kgTܺη V2!Pb-K%gٽԶqkr_7PڻQ0`lE H:EҨ5Q5Kc4 Ij*Wlٮ ky"I) xX<6<+"F/S99J]03 L'߿&&h|E Y dG "Rl@4T)DKYb%午bBgB} W*,WI2:c]K~ZP)=/ZVhgѽ<9.둜JHOsn*zqp#5a$]fQs^Dd  b  c $Ac? ?3"`?2Gq"MiZU `!|Gq"MiZUv 8JxڥTOoA3Z'257m,X)LnvV.F?z4^L^lO7ej~_` p8X1X,v]Ol2.!s[E<܂(~!pƬ$*n8lO&|NΖgedxh?\9WuySk}%}rB1hUQ6*ͨܩ4@GVqymk?$M~S#U989f@P6/>;' 2 虌x)%RL@jgaW dPdch8;Hd.-Ӛю.SZ{Y")m~,$$If!vh5 55\5p#v #v#v\#vp:V P45 55\5p/ 44 Pf4ytcx{TDd b  c $Ad? ?3"`?2W?Udqk8w-" `!W?Udqk8w-, @ȽxMQ;OAvSy$A"bL9Cbaq9KK,lO(-mMh \g".:ٝ 2A*1g̗NRe-qcKYbSL#~%9C% QuͽMf |\H+,My/-hQ{:w`CgޠAdtBa? P:~oz *ʋr,qjf3o싂Ӱ*C\-[imZpnNVwM,c)- YŢ^$tLWyCz&Iy"[jykސF(yA'"F! *1F Hư(7J) H"$"?lDd b  c $Ad? ?3"`?2W?Udqk8w-A% `!W?Udqk8w-, @ȽxMQ;OAvSy$A"bL9Cbaq9KK,lO(-mMh \g".:ٝ 2A*1g̗NRe-qcKYbSL#~%9C% QuͽMf |\H+,My/-hQ{:w`CgޠAdtBa? P:~oz *ʋr,qjf3o싂Ӱ*C\-[imZpnNVwM,c)- YŢ^$tLWyCz&Iy"[jykސF(yA'"F! *1F Hư(7J) H"$"?lDd b  c $Ad? ?3"`?2W?Udqk8w-' `!W?Udqk8w-, @ȽxMQ;OAvSy$A"bL9Cbaq9KK,lO(-mMh \g".:ٝ 2A*1g̗NRe-qcKYbSL#~%9C% QuͽMf |\H+,My/-hQ{:w`CgޠAdtBa? P:~oz *ʋr,qjf3o싂Ӱ*C\-[imZpnNVwM,c)- YŢ^$tLWyCz&Iy"[jykސF(yA'"F! *1F Hư(7J) H"$"?lDd b  c $Ad? ?3"`?2W?Udqk8w-u* `!W?Udqk8w-, @ȽxMQ;OAvSy$A"bL9Cbaq9KK,lO(-mMh \g".:ٝ 2A*1g̗NRe-qcKYbSL#~%9C% QuͽMf |\H+,My/-hQ{:w`CgޠAdtBa? P:~oz *ʋr,qjf3o싂Ӱ*C\-[imZpnNVwM,c)- YŢ^$tLWyCz&Iy"[jykސF(yA'"F! *1F Hư(7J) H"$"?lDd b  c $Ad? ?3"`?2W?Udqk8w-- `!W?Udqk8w-, @ȽxMQ;OAvSy$A"bL9Cbaq9KK,lO(-mMh \g".:ٝ 2A*1g̗NRe-qcKYbSL#~%9C% QuͽMf |\H+,My/-hQ{:w`CgޠAdtBa? P:~oz *ʋr,qjf3o싂Ӱ*C\-[imZpnNVwM,c)- YŢ^$tLWyCz&Iy"[jykސF(yA'"F! *1F Hư(7J) H"$"?lDd b  c $Ad? ?3"`?2W?Udqk8w-/ `!W?Udqk8w-, @ȽxMQ;OAvSy$A"bL9Cbaq9KK,lO(-mMh \g".:ٝ 2A*1g̗NRe-qcKYbSL#~%9C% QuͽMf |\H+,My/-hQ{:w`CgޠAdtBa? P:~oz *ʋr,qjf3o싂Ӱ*C\-[imZpnNVwM,c)- YŢ^$tLWyCz&Iy"[jykސF(yA'"F! *1F Hư(7J) H"$"?lDd b  c $Ad? ?3"`?2W?Udqk8w-C2 `!W?Udqk8w-, @ȽxMQ;OAvSy$A"bL9Cbaq9KK,lO(-mMh \g".:ٝ 2A*1g̗NRe-qcKYbSL#~%9C% QuͽMf |\H+,My/-hQ{:w`CgޠAdtBa? P:~oz *ʋr,qjf3o싂Ӱ*C\-[imZpnNVwM,c)- YŢ^$tLWyCz&Iy"[jykސF(yA'"F! *1F Hư(7J) H"$"?l$$If!vh5 55\5p#v #v#v\#vp:V P45 55\5p/ 44 Pf4ytcx{T$$If!vh5 5565#v #v#v6#v:V P45 5565/ 44 Pf4ytcx{$$If!vh5 5565#v #v#v6#v:V P45 5565/ 44 Pf4ytcx{$$If!vh5 5565#v #v#v6#v:V P45 556544 Pf4ytcx{$$If!vh5 55T5#v #v#vT#v:V P45 55T5/ 44 Pf4ytcx{$$If!vh5 55T5#v #v#vT#v:V P45 55T5/ 44 Pf4ytcx{$$If!vh5 55T55<#v #v#vT#v#v<:V $$5 55T55</ 44 $aytcx{T$$If!vh5 55T55<#v #v#vT#v#v<:V $$5 55T55<44 $aytcx{T$$If!vh5 55T55<#v #v#vT#v#v<:V $$5 55T55<44 $aytcx{T$$If!vh5 55T55<#v #v#vT#v#v<:V $$5 55T55<44 $aytcx{T$$If!vh5 55T55<#v #v#vT#v#v<:V $$5 55T55<44 $aytcx{T$$If!vh5 55T55<#v #v#vT#v#v<:V $$5 55T55<44 $aytcx{T$$If!vh5 55T55<#v #v#vT#v#v<:V $$5 55T55<44 $aytcx{T$$If!vh5 55T55<#v #v#vT#v#v<:V $$5 55T55<44 $aytcx{T,Dd 0h  s *Ae? ?3"`?2pDyoV~lu|-L> `!DDyoV~lu|- xkxڥSoP P!"NP„DE$!1 XvTT L L,H7T, (D޳㖮swhH823#Ɨ˥Bٕ=A;Ta9M<#m?)siN.m9tt@3d+OZ'<*\3F B#ND xhyQ=~`=eeFeZ{Dt;r/EDiux/.J$t@ E~}:ݞNZ>웝EI0f:髰 h6zQz9"S3:#<M2,I# ˘c_ 744~a,x=ܬ#E{T8pmE&|ͤ5eDZ]e~ m[І}F"((P.V#u8N@]"SuècjsiˡM8zh5Ef"/QeU^5D'H>"8*E)֥lw-:@4؆S[Y\aӺaxmێw5v|:'N"֧+Vkۄ94̼:[C@߬ڽYkkj@ZYX]*<7ikQ+u3˫q6tn tB>T-l\əLa%eU +7 2Rx+ܝpAd>h^YB/d B  6,s]%Q,rfqVq֔iQasIp82֍I_57BZG~Ek9`OCwFA‘NtsY&duZr Cڂs S2.RdGb$_)- o\#{s5|)ʳ?$1TableSummaryInformation(>DocumentSummaryInformation8lCompObjq!"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmzڶ\qj4jkjjjckkrllxmxxxxyyyyyyyyzzտֿ-.5=AOYipw{|%6>HS]it|#*.5<FVWX_fjkv      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{}~  +67KU^hq{|Han-.>?@GOS]dnz{  +6@IJYco{$12CMYfpz{+,`  ()1234;Ues}:;JXkly'46DPR_jlqr.0;STw?Scdfjx|+58DEZ^hjklmnoQO()*-16ELU !#1:=HI]jwy :x`no#_`v%9EScghy&'(ABCDE[_`ox  ,GW[\]efnowNO%&'178Md "#$nopq)@@@ NormalCJ_HaJmH sH tH R@R Heading 1$$ @&]a$>*aJP@P B Heading 2$$ \!@&a$5aJX@X a Heading 3'$ ,P "@&^aJF@F B Heading 4$$<1$@&a$aJV@V z Heading 5&$ P!C@&^`aJR@R B Heading 6!$$ 81$@&^8a$aJH@H B Heading 7$$@&a$5PJaJh8@8 a Heading 8$@&aJJ @J a Heading 9 $$ @&a$5aJDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k(No List4@4 a(Header  !4 @4 a(Footer  !.)@. a( Page Number:O": a(t1$ a$ OJQJaJBB@2B a Body Text$dhxa$aJ`OB` a new # table# (#0^`0 OJQJaJdORd a 2-32 schedule# , "8^8` OJQJaJ`C@b` aBody Text Indent! ,P "^aJZS@rZ Body Text Indent 3$ hh^ha$aJFOF PO dOJQJ_HmH sH tH VOAV 2-34 schedule!$ ]a$`T@` Block Text. H@@@0d]^`0aJFOF Times,tCJOJQJ_HmH sH tH 8"@8  Caption( 5;aJBQ@B )WP Body Text 3$dha$aJj@j )WP Table Grid7:V0TOT BAvant Garde,agCJOJQJ_HmH sH tH ROR B font default $ a$OJPJQJaJJ@J B Footnote Text!CJOJPJQJaJBP@"B iB Body Text 2 "L]LPJaJ`O2` O\P1&#$ HH d^H` a$OJPJQJ_HmH sH tH LOBL &wPP$$ Hda$OJQJ_HmH sH tH : @: (Index 1 % @&aJ> @> (Index 3 &^ OJQJaJ^R@r^ (Body Text Indent 2'$h^h`a$CJaJ<@< ( Comment Text(CJaJ+ES[cksz  #&),/25E]iy 6d?Rp  C)q:Vi%q ,*(&$" {vqlgb]XSNID?:50+&! 08;Q9@:<=>\[b{yz+ES[cksz  #&),/25E]iy 6d?Rp  C)q:Vi%(      rs -9GW[\iqy#2<R`mqr}+ , - 8 A B K T U ` i {                      6 7 @ E W \ h q v       g   L M    ;     IEFbX*|}\suHIGH;<xygqJ0 0!.M0`E@J0"0#H.M0`E@J0$0%.M0`E@J0&0'$M0`E@J00M0`E@J0*0+%0J0,0-L%0@0 @0 @0 @0 @0@0E%@0E%@0E%@0E% @0E%@0E%@0E% @0E%@0E%@0E% @0E%4@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E% @0E%@0E%@0E%@0E% @0E%@0E%@0E%@0E%@0E% @0E%@0E%@0E%@0E% @0E%@0E%@0E%@0E%@0E% @0E%4@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E% @0E%@0E%@0E%@0E% @0E%@0E%@0E%@0E% @0E%@0E%@0E%@0E% @0E%@0E%@0E% @0E%4@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%4 @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E% @0E% @0E% @0E% @0E% @0E% @0E%@0E% @0E% @0E%@0E% @0E%@0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E% @0E%@0E% @0E%@0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E% @0E% @0E%@0E% @0E% @0E%@0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E% @0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@0E%@ 0E%@ 0E%@0E%@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0d@0@0@0@0@0@0@0@0@0@0@0@0@0@0d@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0d@0@0@0@0@0@0@0@0@0d@0@0@0@0@0d@0@0@0@0@0@0@0@0@0@0f9@0f9@0f9@0f9@0f9@0f9d@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9d@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9d@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9d@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9d@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9@0f9d@0f9@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~d@0m~@0m~@0m~@0m~@0m~@0m~@0m~d@0m~@0m~@0m~@0m~@0m~@0m~@0m~d@0m~@0m~@0m~@0m~@0m~@0m~@0m~d@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@0m~@ 0m~@0m~@0m~@ 0m~@0m~@0m~@0m~@ 0m~@0m~@0m~@0m~@ 0m~@0m~@0m~@0m~@ 0m~@0m~@0m~@0m~@ 0m~@0m~@0m~08DEOfkOP#P[ku*  9 + , { 8 h i cd' ablm$%S *ABY WX\hp|   6 ; C D E F G H I J T Z t y !!!""k#$$%&'((((((( )8)m))))))<*w*x*{***+N+O+P+Q+T++++.,a,b,f,,, - - -Z----..0.T.y......./9/_/`//////0B0q000001191m111p2q222203L33333424b4444 5K5|555656h66667777777777777777777788888'80818285898:8;8<8=8>8?8@8A8B8E8I8J8K8U8V8W8X8Y8Z8[8j8n8o8p8y8}8~888888888888888888888888888888V9W9x9y9z9{99999999999999999999:::::: :&:,:0:6:::>:D:E:H:N:R:V:\:^:b:h:i:l:r:v:z::::::::::+;Q;R;;;;;;0<V<W<<<<<!=??7?8?l????@$@%@M@@@@@AA6A9A;AdBBBBBC C=CZCCCCCD:DrDDDDD0EVEEEEEPFQFpFFFGGG9G:GGGG(H)HII3IiIIIJ7JOJjJJKaKdKKKKKK%L'LHLaLqLLLLLLLL4M^M_MMMMMENFNfNNN O O)OlOOOOPOPPPARBRdReRRRRRSSvSSSCTDTvTTTTDUEUdUuUUUVVaVbVVVVWnWWWXYXXXXXX-YYYZ)ZgZZZZZZ[4[b[[[[[\F\G\^\\\\\]]]:_<_F_ a!a-a{b}bDdEdPdmdde$f&f'fFfGf_f~ffffffffffffffffg g g!gXgYgugvgggggjhhhhhhhiBi]iaieiiicjgjkjljjjjjjk3kTkbk{kkkQmRmmmm(n)noooooooooooopp@pFpKpTpUpwp}ppppppppppppppqqPqQqRqr#rtt@uAuWuauuu4v5vsvtvw w7wwwwwwxxxxxxxxxxyyyyy3y=yyyyyyyzzzzz{{||~~~~~~#B]| ST!#uʁ F[\#Ѓ*Edyz{gily̅(23:IQRYlmnۆJKNV^jrsԇ߇ !"%067Eq &'/8CDKT`jks|ʼnƉ"JUV^_hq}~ΌόIhvʍˍ͍̍Սٍڍ '6?CDLTfvwxɎ׎ .:;<=ҏ%)*2:L\]m|ǐАؐ&EP^hv !)-5=EPTgsŒԒ!"2@Wuӓݓޓ7KLR^u~ՕBDƗǗΘϘkmn™ÙљҙNObcz՛:Ef؜U֝ם/0IǠȠɠРڠ۠ܠ&3@AhtơӡޡߡfguâѢҢԢ֢עآ٢"#/0UV{ѣޣ\ڤۤ#$JprWvw 4Geѩ_`y&},5>GHs{¬ì"#01op{խ֭ޭ߭%0QRmy?@Astر4_zò9:Rٳ !"#$56IXm~ CIOU[\ )02356HIOV\]^_`abc׶ضٶڶ˷0ARS\ܸ"+4<EFGHIJKLMVmnwչֹ$%1<IJKLMNOPQZopqrstu[\]w Z[\gh OP DY Sh^s 2[(Gj>Yyz%&[akvwxy $%123BS^ijk'BSz &/:;<=Rijtu*@ALM[\lm{| /0BCRSh~$%67Lbcrs%&;QRij}~"#J23FRSZ[t$g3>?j!"BCjk%&VW]m*FGMX`ahTUd=q/0tuv !*345 (6@FLXco{ '.4:@FLRY^cht{|(DEFMQYdv} (/6>FNVWXs:;<=L\fvwx !&+07<AFKRW\bgnsxEijCotz &9` '(012z{ )29>?BHNSZ[ajrz!.89BNYckls} .9D\bc  JOTVW   &/8ABZ^bfghl!(/67jnrtu  " ( ) 2 4 5 7 8            ! + 6 7 D N W ` a y }            = ? @ B C           1 : C L M w {           % / 5 6          !,9FGT]fopBnyF}[clt}~`#-6BCPYbkvw89yz  345@AXYjkrsxy%&'()*56BCNOPQRSpqrstuvw#$%&'(12:;HIPQRSTU]^ijuv /0ABKLRS_`iuv()s}~./89WXbcwx%xyz{|}~ !V!W!n!o!!!!""e""'#i#j#k#s#x###########;$A$G$H$I$`$a$b$c$d$~$$$$$$$$$$$$=%>%%%%%%%%%%%%%&&&R&X&^&_&`&w&x&y&z&{&&&&&&&&&'''X(Y((*****+,-<.x/01041495:5R67g8 9 9R9S9W9X9a9j9q9w9x9999999::::::::: :&:,:-:.:6:7:B:K:L:M:X:Y:e:p:q:w::::#;O;;;;;<(<[<o<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<== ===== ='=(=.=/=5=6===>=E=F=R=]=g=h=i=j=$>??=A D3DDyFzFFFFFFFFFFFFGGG G G@GGGGHHZHHH I!IIIIIIIIJ^JJJJJCKDKEKNK[KbKsKKKKKKKKKKKKL7L=LDLKLSLTLhLLLLLLLLLLLLLLM*M4M>MJMUMVMWM_MgMpMyMzMMMMMN:N}NNN5O6OOOOOOO3PqPPPQQQRTRURSSSVVWWVYWYZ?Z@ZZZZ[*[+[[[[\+\,\\\F]G]j]w]][^^2___e```aaaa!b@bfbbbbdeggchiiiikkukkk6lvlllmmmXmYmimwmmnKnxnnnn9ouooo*pMpNpOpfp{pppqq/qPq_q{qqqqr$rGrHrsw.x/x~zz}}~~MNX ,'(34jkYZ[clmn}Ƈ'2<ITU]fozEFS^_Éljˉۉ܉bp{)*?JUabcÌČL܏ݏ CVefʓ̓ӓԓ֓ޓ$/:;PQST)*ewȕԕՕ֕וٕؕ&'[\2Bo&I|qrwkݟbco{ɡ.F]iȢӢԢop(Vwde'(PgϲвѲҲimnxгѳ߳)34UcmnĴ״5CQRST۵ܵIhi?@AJXYZin}Ƿ">\rxyƸɸӸոݸ #$)3?ILOX[\`istuBjkvŽ78m|ľžտֿ-.5=AOYipw{|%6>HS]it|#*./5<FVWX_fjkv  +67KU^hq{|Han-.=>?@GOS]dnz{  +6@IJYco{$12CMYfpz{+,`  ()1234;Ues}:;JXkly'46DPR_jlqr.0;STw?Scdfjx|+58DEZ^hjklmnoQO()*-16ELU !#1:=HI]jwy :x`no#  Ej8c,]Gm#R!`xy=r'My%,9CDKRSjw$%01=JWcdrs!0>?KLYgu#12CN\gvBC?ST\gxIJ^_`v%9EScghy&'(@ABCDE[_`ox  ,GW[\]efnowNO%&'178Md "#$nopqrs -9GW[\iqy#2<R`mqr}+ , - 8 A B K T U ` i {                      6 7 @ E W \ h q v       g   L M    ;     IEFbX*|}\suHIGH;<xygh'(wx xNs34>?@           !!!!!&!O!`!t!!!!!!!!!!!!""'"("+","-"4";"A"X"e"y""""""""""""""""""""##,#8#H#X#c#w###########$ $ $)$*$/$0$4$5$6$7$8$9$:$;$<$J$S$W$X$f$o$$$$$$$$$$$%%%"%.%<%L%P%Q%R%X%\%]%g%h%q%%%%%%%%%%%#&$&%&.&R&[&r&&&&&&&&&&&&&&&'''#'$'%'0'1'G'\']'k'l'{'|'''''''''' (( (!(-(.(/(;(<(C(Z(u(v(w(((((((((((((())))) )A)N)\)])w))))))x**X++ ,,,,<,E,n,o,,,,,,,,, -------^._./00000220313w345F6G699:;;<<>>>>@@@@AAuAvAAA8B9BCC E EGGGGaHbHHHHHI[I\IuIII3J4JQJgJJJJK"K#K$K%K-K7K>KDKEKFKcKKKK/LJLdLeL~LLLMJMMMMMMMMMMMMMN NNN(N5NANBNMNNNVNcNoN{N|N}NNNNNNNNNNNNNNNNNNN O%O7O[O\OgOtOOOOOOOOOOOO PPPP)P4P5P@POPZP[P\P_P`PhPrPyPPPPPPPPQ"Q#Q/Q0Q[?[@[A[L[M[~[[[[[[[[[[[[[[[[\\\.\/\0\<\=\>\J\K\L\X\Y\c\n\y\\\\\]^4`5`dd9d:dodpdddwexen?nHnZn[n\nmnnnunnnnnnnnnnnnnnnnooo ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~  c 0c 0c 0c 0c 0c0c 0c 0c0c0c0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c0c0c 0c 0c 0c0c0c0c0c0c0c0c0c0c 0c 0c 0c0c0c0c0c0c0c 0c0c0c0c0c0c0c0c 0c0c 0c0c 0c 0c 0c0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c0c 0c0c0c0c0c 0c0c 0c0c 0c 0c 0c0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c0c0c 0c0c0c0c0c$0c 0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c 0c 0c 0c 0c 0c 0c0c0c0c0c0c 0c0c0c0c0c0c 0c0c0c0c0c0c 0c0c0c0c0c0c 0c0c0c0c0c0c 0c 0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c 0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c 0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c 0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c 0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c 0c 0c0c0c0c0c0c0c0c0c0c0c0c0c 0c0c0c 0c0c0c 0c0c0c 0c0c0c 0c 0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c 0c0c0c 0c0c0c 0c 0c0c 0c 0c 0c0c 0c 0c 0c 0c 0c 0c0c 0c 0c 0c 0c 0c 0c0c 0c 0c 0c 0c 0c 0c0c 0c 0c 0c 0c 0c 0c0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c 0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c0c80c80c0tk0tk0tk0tk0tk0tk0tk0tk(0c0m0m0mH0mH0mX0m0n0nX0m0n0nX0m08o08o08o08o08o08o08o08o08o08o08o08o08oh08o0.q0.q0.q0.q0.q0.qh08oh08o0#r0#r0#r0#r0#r0#r0#r0#r0#r0#r0#rx0#r0~0~ 0~0M 0~ 0~0000000000 0 0 0 000000 000000 000000 0 000 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 00000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000000000000000000 0 0 00 0 000 0 0 0 0 0000! 00 000000 0 0000&0&000 00000000 0 00000000000000'00'0%0%0%0000000 000 00 0 0 %0 0 0 0 %0%0 00 0 0 %0 0 0 0 %0 0 0 0 %0 0 0 0 %0 0 0 0 %0 0 0 0 %0 0 0 000000H00۵0۵0۵0۵0۵0۵0۵0۵0۵0۵0۵ 0۵ 0۵ 0۵ 0۵ 0۵0۵ 0۵0۵ 0۵0۵ 0۵ 0۵ 0۵0۵0۵0۵0۵0۵0۵0۵0۵ 0۵0۵0۵0۵0۵0۵0۵0۵0۵ 0۵0۵0۵0۵0۵0۵0۵0۵0۵ 0۵0۵0۵0۵0۵0۵0۵0۵0۵ 0۵0۵0۵0۵0۵0۵0۵0۵0۵ 0۵ 0۵0۵0۵0۵0۵0۵X0۵00A0A0A0A0A0A0A0A0AH0A0Ľ0Ľ0ĽH0A07070707070707070707070700 000 000 000 000 00 00 00 000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000" 000 0000 0000 0000 0000 000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0000000000000000000000000000 0 0 0 0 0 00 0 00 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000000000000000000000 00 00 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0000000000000000 0 00 0 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000000000000000000# 0# 00"0"0000X00iX000X007070707070707070000000l0l000000000_0_0_0_0000000000000000 000 00 000 00 000 0 0 0 0 0 0 0 0 000000 0000000 0000000 0000000 000(0000 0000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0000000000000000 00000 00000 0000 0 00 00 00 00 0 0000000000000000000000 000000 000000 000000 0 00 00 00 00 0 0 0 0 0 0 000000000000000000000000000000000000000000000 00 00 00 00 0 0 0 0 0 0000000000000 0 0 0 00000 00000 00000 0 0000 000000 000000 000000 000000 0 0 0 0 0 0 0 0000000000000 000000 0000000 0000000 0000000 0 0 0 0 0 0 0 00000000000000 000 000 00 0 00 00 00 00 0 00 00 00 00 0 0000 00 000 00 00 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 00000000000000000000000000000000000000000000000000000% 00000800  0 0 0 0 0  0 0 0 0 0 0  0 0 0 0 0  0  0 0  0 0  0 0  0 0  0 0  0  0 0 0 0 0 0  0 0  0 0  0 0  0  0 0 0 0 0 0  0 0 0 0 0  0 0 0 0 0  0 0 0 0 0  0 0 0 0 0  0  0 0  0 0  0 0  0 0  0 0  0  0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0  0 0 0 0 0 0 0  0 0 0 0 0 0 0  0  0 0 0  0 0  0 0  0 0  0 0  0  0 0 0 0 0 0 0 0  0 0  0 0 0  0  0 0 0  0 0 0  0 0 0  0  0 0 0  0 0 0  0 0 0  0  0 0  0 0  0 0  0  0  0  0  0  0  0  0  0  0 0 0  0 0 0  0 0 0  0  0 0 0  0 0 0  0 0 0  0  0 0  0 0  0 0  0  0 0  0 0  0 0  0  0  0  0  0  0  0  0  0  0 0 0 0 0 0 0 0 0  0 0  0 0  0  0 0  0 0  0 0  0  0 0  0 0  0 0  0  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0  0 0  0 0  0  0  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0  0 0 0  0  0 0  0 0  0  0  0 0 0 0  0 0 0 0  0 0 0 0 0  0  0  0 0 0 0 0  0 0 0 0  0 0 0 0  0  0 0  0  0 0  0 0  0  0  0 0 0 0 0 0  0 0 0 0 0 0  0 0 0 0 0 0  0  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 & 0 0 & 0 000 000 00 00 000 0 00 0000 0000 0000 0000 0 00 000 000 000 000 0 0 000 000 000 000 0 0 0000 0000 0000 0000 0 00 000 000 000 000 0 00 000 000 000 000 0 0 0 0 0 0 0 000000000000000000000X00!X00X00!X00X00!X00X00!X00@0yX0 0 X0 0 @0@0X0 0 (@0X00X00X00l 0@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@00@000@000@00@000@00@0000@000@000@0000@000@00(0@010h0@0 0h0@0100@0100@0100@0100@0100@000@000@000@000@000@000@000@000@000@0000@000@000@000@000@000@0000@000@000@000@000@000@000@000@000@000@000@000@00@000@000@000@0H:DEOfkOP#P[ku*  9 + , { 8 h i cd' ablm$%S *ABY WX\hp|   6 ; C D E F G H I J T Z t y !!!""k#$$%&'((((((( )8)m))))))<*w*x*{***+N+O+T++++.,a,b,f,,, - - -Z----..0.T.y......./9/_/`//////0B0q000001191m111p2q222203L33333424b4444 5K5|555656h66667777777777777777777788888'80818285898:8;8<8=8>8?8@8A8B8E8I8J8K8U8V8W8X8Y8Z8[8j8n8o8p8y8}8~888888888888888888888888888888V9W9x9y9z9{99999999999999999999:::::: :&:,:0:6:::>:D:E:H:N:R:V:\:^:b:h:i:l:r:v:z::::::::::+;Q;R;;;;;;0<V<W<<<<<!=??7?8?l????@$@%@M@@@@@AA6A9A;AdBBBBBC C=CZCCCCCD:DrDDDDD0EVEEEEEPFQFpFFFGGG9G:GGGG(H)HII3IiIIIJ7JOJjJJKaKdKKKKKK%L'LHLaLqLLLLLLLL4M^M_MMMMMENFNfNNN O O)OlOOOOPOPPPARdReRRRRRSSvSSSCTDTvTTTTDUEUdUuUUUVVaVbVVVVWnWWWXYXXXXXX-YYYZ)ZgZZZZZZ[4[b[[[[[\F\G\^\\\\\]]]:_<_F_ a!a-a{b}bDdEdPdmdde$f&f'fFfGf_f~ffffffffffffffffg g g!gXgYgugvgggggjhhhhhhhiBi]iaieiiicjgjkjljjjjjjk3kTkbk{kkkQmRmmm(n)noooooooooooopp@pFpKpTpUpwp}ppppppppppppppqqPqQqRqr#rtt@uAuWuauuu4v5vsvtvw w7wwwwwwxxxxxxxxxxyyyyy3y=yyyyyyyzzzzz{{||~~~~~~#B]| ST!#uʁ F[\#Ѓ*Edyz{gily̅(23:IQRYlmnۆJKNV^jrsԇ߇ !"%067Eq &'/8CDKT`jks|ʼnƉ"JUV^_hq}~ΌόIhvʍˍ͍̍Սٍڍ '6?CDLTfvwxɎ׎ .:;<=ҏ%)*2:L\]m|ǐАؐ&EP^hv !)-5=EPTgsŒԒ!"2@Wuӓݓޓ7KLR^u~ՕBDƗǗΘϘkmn™ÙљҙNObcz՛:Ef؜U֝ם/0IǠȠɠРڠ۠ܠ&3@AhtơӡޡߡfguâѢҢԢ֢עآ٢"#/0UV{ѣޣ\ڤۤ#$JprWvw 4Geѩ_`y&},5>GHs{¬ì"#01op{խ֭ޭ߭%0QRmy?@Astر4_zò9:Rٳ !"#$56IXm~ CIOU[\ )02356HIOV\]^_`abc׶ضٶڶ˷0ARS\ܸ"+4<EFGHIJKLMVmnwչֹ$%1<IJKLMNOPQZopqrstu[\]w Z[\gh OP DY Sh^s 2[(Gj>Yyz%&[akvwxy $%123BS^ijk'BSz &/:;<=Rijtu*@ALM[\lm{| /0BCRSh~$%67Lbcrs%&;QRij}~"#J23FRSZ[t$g3>?j!"BCjk%&VW]m*FGMX`ahTUd=q/0tuv !*345 (6@FLXco{ '.4:@FLRY^cht{|(DEFMQYdv} (/6>FNVWXs:;<=L\fvwx !&+07<AFKRW\bgnsxEijCotz &9` '(012z{ )29>?BHNSZ[ajrz!.89BNYckls} .9D\bc  JOTVW   &/8ABZ^bfghl!(/67jnrtu  " ( ) 2 4 5 7 8            ! + 6 7 D N W ` a y }            = ? @ B C           1 : C L M w {           % / 5 6          !,9FGT]fopBnyF}[clt}~`#-6BCPYbkvw89yz  345@AXYjkrsxy%&'()*56BCNOPQRSpqrstuvw#$%&'(12:;HIPQRSTU]^ijuv /0ABKLRS_`iuv()s}~./89WXbcwx%xyz{|} !V!W!n!o!!!!""e""'#i#j#k#s#x###########;$A$G$H$I$`$a$b$c$d$~$$$$$$$$$$$$=%>%%%%%%%%%%%%%&&&R&X&^&_&`&w&x&y&z&{&&&&&&&&&'''X(Y((*****+,-<.x/01041495:5R67g8 9 9R9S9W9X9a9j9q9w9x9999999::::::::: :&:,:-:.:6:7:B:K:L:M:X:Y:e:p:q:w::::#;O;;;;;<(<[<o<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<== ===== ='=(=.=/=5=6===>=E=F=R=]=g=h=i=j=$>??=A D3DDyFzFFFFFFFFFFFFGGG G G@GGGGHHZHHH I!IIIIIIIIJ^JJJJJCKDKEKNK[KbKsKKKKKKKKKKKKL7L=LDLKLSLTLhLLLLLLLLLLLLLLM*M4M>MJMUMVMWM_MgMpMyMzMMMMMN:N}NNN5O6OOOOOOO3PqPPPQQQRTRURSSSVVWWVYWYZ?Z@ZZZZ[*[+[[[[\+\,\\\F]G]j]w]][^^2___e```aaaa!b@bfbbbbdeggchiiiikkukkk6lvlllmmmXmYmimwmmnKnxnnnn9ouooo*pMpNpOpfp{pppqq/qPq_q{qqqqr$rGrHrsw.x/x~zz}}~~MNX ,'(34jkYZ[clmn}Ƈ'2<ITU]fozEFS^_Éljˉۉ܉bp{)*?JUabcÌČL܏ݏ CVefʓ̓ӓԓ֓ޓ$/:;PQST)*ewȕԕՕ֕וٕؕ&'[\2Bo&I|qrwkݟbco{ɡ.F]iȢӢԢop(Vwde'(PgϲвѲҲimnxгѳ߳)34UcmnĴ״5CQR۵ܵIhi?@AJXYZin}Ƿ">\rxyƸɸӸոݸ #$)3?ILOX[\`istuBjkvŽ78m|ľžտֿ-.5=AOYipw{|%6>HS]it|#*./5<FVWX_fjkv  +67KU^hq{|Han-.=>?@GOS]dnz{  +6@IJYco{$12CMYfpz{+,`  ()1234;Ues}:;JXkly'46DPR_jlqr.0;STw?Scdfjx|+58DEZ^hjklmnoQO()*-16ELU !#1:=HI]jwy :x`no#  Ej8c,]Gm#R!`xy=r'My%,9CDKRSjw$%01=JWcdrs!0>?KLYgu#12CN\gvBC?ST\gxIJ^_`v%9EScghy&'(@ABCDE[_`ox  ,GW[\]efnowNO%&'178Md "#$nopqrs -9GW[\iqy#2<R`mqr}+ , - 8 A B K T U ` i {                      6 7 @ E W \ h q v       g   L M    ;     IEFbX*|}\suHIGH;<xyg'(wx xNs34>?@         !!!!!&!O!`!t!!!!!!!!!!!!""'"("+","-"4";"A"X"e"y""""""""""""""""""""##,#8#H#X#c#w###########$ $ $)$*$/$0$4$5$6$7$8$9$:$;$<$J$S$W$X$f$o$$$$$$$$$$$%%%"%.%<%L%P%Q%R%X%\%]%g%h%q%%%%%%%%%%#&$&%&.&R&[&r&&&&&&&&&&&&&&&'''#'$'%'0'1'G'\']'k'l'{'|'''''''''' (( (!(-(.(/(;(<(C(Z(u(v(w(((((((((((((())))) )A)N)\)])w))))))x**X++ ,,,,<,E,n,o,,,,,,,,, -------^._./00000220313w345F6G699:;;<<>>>>@@@@AAuAvAAA8B9BCC E EGGGGaHbHHHHHI[I\IuIII3J4JQJgJJJJK"K#K$K%K-K7K>KDKEKFKcKKKK/LJLdLeL~LLLMJMMMMMMMMMMMMMN NNN(N5NANBNMNNNVNcNoN{N|N}NNNNNNNNNNNNNNNNNNN O%O7O[O\OgOtOOOOOOOOOOOO PPPP)P4P5P@POPZP[P\P_P`PhPrPyPPPPPPPPQ"Q#Q/Q0Q[?[@[A[L[M[~[[[[[[[[[[[[[[[[\\\.\/\0\<\=\>\J\K\L\X\Y\c\n\y\\\\\]^4`5`dd9d:dodpdddwexen?nHnZn[n\nmnnnunnnnnnnnnnnnnnnnooo ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | }   0w0w0w0w 0w0w0w0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w 0w0w0w0w0w0w0w0w0w0w0w0w0w0w0w0wz0w000000000000000000000 000000000000000j0wj0w0#0#j0wj0w 0x0x0x 0x0x0x0x 0x0x0x0x 0x0x0x0x 0x0x 0x 0x 0x 0x0x 0x 0x 0x 0x0x 0x 0x 0x 0x0x 0x 0x 0x 0x0x 0x 0x 0x 0x0x 0x 0x 0x 0x0x 0x 0x 0x 0x0x 0x 0x 0x 0x0x0x 0x0x 0x!0x 0x0x 0x 0x 0x0x 0x 0x 0x0x0x0x0x0x0x 0x 0x0x0x 0x 0x0x0x0x 0x0x0x0xj0w0}0}0}0}0}0} 0} 0}0}0}0}0}0}j0wj0w 0S0S0S0S 0S0S0S 0S0S0S 0S0S0S 0S0S 0S 0S 0S 0S0S 0S 0S 0S 0S0S 0S 0S 0S 0S0S 0S 0S 0S 0S0S 0S 0S 0S 0S0S0S 0S 0S0S 0S0S 0S0S 0S 0S 0S 0S0S 0S 0S 0S 0S0S0S 0S0S 0S0S 0S0S 0S 0S 0S0S 0S 0S 0S 0S0S0S0S0S0S 0S 0S 0S0S0S0S0S0S0S0S0S0S0S0S0S0S0Sz0S0- 0-0-0-0- 0- 0- 0-0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0-0- 0-0-0-0- 0-0-0-0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0-0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0- 0- 0- 0- 0- 0-0- 0-0- 0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-"0-"0-"0-"0-0-0-0- 0- 0- 0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-Z0wZ0wZ0w0|0|0|0|0|0|0|0|0|0|"0|0| 0| 0| 0| 0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|"0|"0|"0|"0|"0|"0|0|"0|"0|"0|"0|"0|"0|"0|"0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0| 0|0|0|0|0|0|0|0|0|0|0|0| 0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0|0w00000000000000000 0w00000000000000000000000w0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U#0U#0U#0U #0U#0U#0U #0U#0U#0U #0U#0U#0U #0U#0U#0U #0U#0U#0U #0U#0U#0U 0U #0U#0U#0U#0U#0U #0U#0U#0U#0U#0U#0U #0U#0U#0U#0U#0U #0U#0U#0U#0U#0U#0U #0U#0U#0U#0U#0U#0U #0U#0U#0U#0U#0U#0U#0U #0U#0U#0U#0U#0U 0U #0U#0U#0U#0U#0U#0U#0U #0U#0U#0U #0U#0U #0U#0U#0U #0U 0U #0U#0U#0U#0U#0U #0U#0U#0U#0U#0U#0U #0U#0U#0U#0U#0U#0U #0U#0U#0U#0U#0U#0U #0U#0U#0U#0U#0U 0U #0U#0U#0U#0U#0U#0U#0U#0U#0U #0U #0U#0U #0U#0U 0U #0U#0U #0U#0U #0U#0U #0U#0U #0U#0U #0U#0U 0U #0U#0U#0U#0U#0U #0U#0U#0U#0U#0U #0U#0U#0U#0U#0U #0U#0U#0U#0U#0U #0U#0U#0U#0U#0U #0U#0U#0U#0U#0U 0U #0U#0U#0U#0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U 0U0U 0U 0U0U0U0U0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U 0U0U0U0U0U0U0U0U0U 0U0U0U0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U0U0U 0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U 0U 0U 0U 0U 0U 0U0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U0U0U0U0U0U0U0U 0U 0U 0U 0U 0U 0U 0U 0U0U 0U 0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U 0U 0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U 0U 0U0U0U0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U 0U0U0U 0U 0U 0U0U0U0U0U0U0U0U 0U 0U 0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U 0U0U 0U0U 0U 0U0U0U 0U 0U 0U 0U0U 0U 0U 0U 0U0U 0U 0U 0U 0U0U 0U 0U 0U 0U0U 0U 0U 0U 0U0U0U 0U0U0U0U0U 0U0U 0U0U 0U 0U0U0U 0U 0U 0U 0U0U 0U 0U 0U 0U0U 0U 0U 0U 0U0U 0U 0U 0U 0U0U 0U 0U 0U 0U0U0U0U 0U0U0U0U0U$0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U 0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U0U:0U:0U0ck0ck0ck0ck0ck0ck0ck0ck*0U0m0m0mJ0mJ0mZ0m0m0mZ0m0un0unZ0m0'o0'o0'o0'o0'o0'o0'o0'o0'o0'o0'o0'o0'oj0'o0q0q0q0q0q0qj0'oj0'o0r0r0r0r0r0r0r0r0r0r0rz0r0~0~ 0~0< 0~ 0~0000000000000 0000000000000000000 000 00000 00000 00000 00000 00000 00000 000000 00000 000000 0000000000000000 0000 0000 0000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0000000000000000 0 000 0000 0 0 0 0 0@0g@0@0@ 0@0 @0@0@0@0@0@0 @0 @0@0@0@0@0@0@0@0 @0@0@0@0@0@0@0@0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0 @0@0@0@0@0@0@0 @0@0@0 @0@0 @0 @0@0@0@0 @0@0@0@0@0@0 @0@0@0@0 @0@0@0@0 @0@0@0@0 @0@0@0@0 @0@0@0@0 @0@0@0@0 @0@0@0@0J@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0@0@0@0@0@0@0@0@0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0@0@0@0@0@0Z@0@0@0]@0]@0]@0]@0]@0]@0]@0]@0]J@0]@0@0@0J@0]@0;@0;@0;@0;@0;@0?!@0?!@0?!@0?!@0@0% @0%@0%@0% @0%@0%@0% @0%@0%@0% @0% @0%@0% @0%@0% @0%@0% @0%@0% @0% @0% @0% @0% @0% @0% @0%@0%@0% @0%@0%@0% @0%@0%@0% @0%@0%@0% @0% @0%@0%@0%@0% @0%@0%@0%@0%@0% @0%@0%@0%@0%@0% @0%@0%@0%@0%@0% @0%@0%@0%@0%@0% @0%@0%@0%@0%@0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@. 0%@0%@0% @0%@0%@0%@0% @0%@0%@0%@0% @0%@0%@0%@0% @0%@0%@0%@0% @0%@0%@0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0% @0% @0% @0% @0% @0% @0%@0% @0% @0%@0% @0%@0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0% @0%@0% @0%@0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0% @0% @0%@0% @0% @0%@0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0% @0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@0%@ 0%@ 0%@0%@0[@0[@0[@0[@0[Z@09@0 Z@09@0Z@0ZZ@09@0@0@0@0@0@0@0@0 @0@0j@0j@0j@0j@0j@0@0@0j@0@0@0@0@0@0@0j@0@0@0@0@0j@0j@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w @0w@0w@0w @0w@0w @0w@0w@0w @0w@0w @0w@0w@0w @0w @0w @0w @0w @0w @0w @0w @0w @0w@0w@0w@0w@0w@0w @0w@0w@0w@0w@0w@0w@0w @0w@0w@0w@0w@0w@0w@0w @0w@0w@0w@0w@0w@0w@0w @0w@0w@0w@0w@0w@0w@0w @0w@0w@0w@0w@0w@0w@0w @0w@0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w @0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0w @0w@0w@0w@0w@0w @0w@0w@0w@0w@0w @0w@0w@0w@0w @0w @0w@0w @0w@0w @0w@0w @0w@0w @0w @0w@0w@0w@0w@0w@0w@0w@0w@0w@0w@0@0@0@0@0@0@0@0@0 @0@0@0@0@0@0 @0@0@0@0@0@0 @0@0@0@0@0@0 @0 @0@0 @0@0 @0@0 @0@0 @0 @0 @0 @0 @0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0@0@0@0@0@0@0 @0@0@0@0@0@0@0 @0@0@0@0@0@0 @0 @0@0 @0@0 @0@0 @0@0 @0 @0 @0 @0 @0 @0 @0@0@0@0@0@0@0@0@0@0:@0:@0: @0: @0: @0: @0:@0:@0:@0:@0: @0:@0:@0:@0:@0: @0:@0:@0:@0:@0: @0: @0:@0:@0:@0: @0:@0:@0:@0:@0:@0: @0:@0:@0:@0:@0:@0: @0:@0:@0:@0:@0:@0: @0:@0:@0:@0:@0:@0: @0: @0: @0: @0: @0: @0: @0: @0:@0:@0:@0:@0:@0:@0:@0:@0:@0:@0:@0:@0: @0:@0:@0:@0:@0:@0: @0:@0:@0:@0:@0:@0:@0: @0:@0:@0:@0:@0:@0:@0: @0:@0:@0:@0:@0:@0:@0: @0: @0: @0: @0: @0: @0: @0: @0:@0:@0:@0:@0:@0:@0:@0:@0:@0:@0:@0:@0:@0: @0:@0:@0: @0:@0:@0: @0:@0: @0: @0:@0: @0:@0: @0:@0: @0:@0: @0: @0:@0: @0:@0: @0:@0: @0:@0: @0: @0:@0|@0|@0| @0|@0| @0|@0|@0| @0|@0| @0|@0| @0| @0|@0| @0| @0| @0| @0| @0| @0|@0| @0| @0| @0| @0| @0| @0|@0| @0| @0| @0| @0| @0| @0|@0| @0| @0| @0| @0| @0| @0| @0| @0| @0| @0| @0| @0|@0|@0|@0|@0|@0|@0|@0|@0|@0|@0|@0|@0|@0|@ 0|@0|@0|@0|@ 0|@0|@0|@0|@ 0|@0|@0|@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@ 0@0@0:@0@0I @0I@0I@0I@0I@0I @0I@0I@0I@0I@0I@0I @0I@0I@0I@0I@0I @0I @0I@0I @0I@0I @0I@0I @0I@0I @0I@0I @0I @0I@0I@0I@0I@0I@0I @0I@0I @0I@0I @0I@0I @0I @0I@0I@0I@0I@0I@0I @0I@0I@0I@0I@0I @0I@0I@0I@0I@0I @0I@0I@0I@0I@0I @0I@0I@0I@0I@0I @0I @0I@0I @0I@0I @0I@0I @0I@0I @0I@0I @0I @0I@0I@0I@0I@0I@0I@0I@0I@0I@0I@0I@0I@0I@0I @0I@0I@0I@0I@0I@0I@0I @0I@0I@0I@0I@0I@0I@0I @0I@0I@0I@0I@0I@0I@0I @0I @0I@0I@0I @0I@0I @0I@0I @0I@0I @0I@0I @0I @0I@0I@0I0@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0= @0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0=@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0@0 @0@0 @0@0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0@0@0@0 @0 @0@0 @0@0 @0@0 @0@0@0@0 @0@0@0@0 @0@0@0@0@0 @0@0 @0@0@0@0@0 @0@0@0@0 @0@0@0@0 @0@0@0 @0 @0@0 @0@0 @0@0 @0@0@0@0@0@0 @0@0@0@0@0@0 @0@0@0@0@0@0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0A 0@0@ 0@0@ 0@0#@0#@0# @0#@0#@0# @0#@0# @0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0#@0# @0#@0#@0#@0# @0#@0#@0#@0# @0#@0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0# @0#@0#@0#@0# @0#@0#@0#@0# @0#@0#@0#@0# @0#@0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0#@0# @0#@0# @0# @0# @0# @0# @0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#@0#C@0@0@0j@000)@0j@000)@0@000lsZ@0@000 @0@000 @0@000 l @0@000̳ @0@00^04_ԡ@0@00;0<Y@0@00>0?@0@00A0B\@0@008090Y@0@0@0@0@00A0B\@0@00809`@0@00>0?@0@0080,9@0@00809`@0@0@0080/90#0 $xYH: _____________________________________________________jjjjm#*/2%46?^BGJVKRMXOfQNR)WZN^_actdnRuwx~bЎaʕ"tj6ݫ Z´9ȷ )f$>I| KFhex  +  "n  "$*.4D GRXZe"fhkuWxzNmfDB* V68k :^"-126Sd]_`ajWvBC\E\II=ENPRTYqwz{} "&-3DGJLTW^bejosz"&-3<?DRW_hkqtvz &*.3kim""%##$W'' (C(I((,w257q:2<????1@5@A@B@Z@[@@@@@@@AAAAB&BDBNBhBrBBBGHdJK0MpN(PaSTU WX[u]_4cd$nnoo>qr)vwxTxxxxy|݁T{lr6&őh';\=!ݛK~:ץڨ3ީѪتUp &G´0Qsú!6 [5\bھRFLwKZu[ [>%v 1i:L7j]Md3 '>svbi'!   V   Af6t(76`B L5 Fol-PvX P S  !H!!"""s#$$$$8%b%%%%x')++,,J--./_/z//T04a?C'DDAFFGG2NQ1QQSUU%VdVVV W[W~WWYZZ bRehHltwzUNpP azўPџ˯ZӾ9x:+Tz}R|"E)]XaN5kXHo  Jy7uM     ? ^9c%%bpc!G$'(++N,h,,--V./w///X112D33(44l5567n7c<<:>BMU[[\D]_B```[aaZbyb#cocfjYkkl&ll%mMmm@ABCDFGHIJKLMOQSUVWXZ[\]^_`abcdefghijklmnoprstuvxy|~     !#$%'()*+,./012456789:;<=>?@ABCEFHIKMNOPQRSUVXYZ[\]_`acdfghiklmnpqrtuvwxy{|}~      !#$%'()*+,./012456789:;=>@ABCEFGHIJKLMNOPQSTUVXYZ[\]^`abcdefgijlmnoprsuwxy{|}~    %'()+,-/0124I? nBBBBBBBBCCC%C9C;CBCVCXCDEE,E.E>ERETE@GTGVGWGGGGGQIeIgIIIIIIIJJJOOP2PFPHPPPP4SHSJSNSbSdSV3V5V9VMVOVVVW=WUWWWWWWXYYLYdYfYYYYZZZZ[[[*[,[J[^[`[f[z[|[\\\!\5\7\Ygqgsgnmmmnnnoppppp"q:q ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l o n p q r s t u v w y z { | } ~  6< <<  # <  # <  # <  # r  6; ;<  # <  # <  # <  # r  6: :<  # <  # <  # <  # r  69  9<  #  <  #  <  #  <   #  r ! 68 8< " # < # # < $ # < % # r & 67 7< ' # < ( # < ) # < * # r + 66 6< , # < - # < . # < / # r 0 65 5< 1 # < 2 # < 3 # < 4 # r 5 64 4< 6 # < 7 # < 8 # < 9 # r : 63 3< ; # < < # < = # < > # r ? 62 2< @ # < A # < B # < C # r D 61 1< E # < F # < G # < H # r I 60 0< J # < K # < L # < M # r N 6/ /< O # < P # < Q # < R # r S 6. .< T # < U # < V # < W # r X 6- -< Y # < Z # < [ # < \ # r ] 6, ,< ^ # < _ # < ` # < a # r b 6+ +< c # < d # < e # < f # r g 6* *< h # < i # < j # < k # r l 6) )< m # < n # < o # < p # r q 6( (< r # < s # < t # < u # r v 6' '< w # < x # < y # < z # r { 6& &< | # < } # < ~ # <  # r  6% %<  # <  # <  # <  # r  6$ $<  # <  # <  # <  # r  6# #<  # <  # <  # <  # r  6" "<  # <  # <  # <  # r  6! !<  # <  # <  # <  # r  6   <  # <  # <  # <  # r  6 <  # <  # <  # <  # r  6 <  # <  # <  # <  # r  6 <  # <  # <  # ~<  # }r  6| <  # {<  # z<  # y<  # xr  6w <B  # +*<B  # +*v<B  # +*u<B  # +*t<B  # +*s<B  # +*r<B  # +*q<B  # +*p<  # o<  # n<  # m<  # l<  # kr  6j <B  # +*i<B  # +*h<B  # +*g<B  # +*f<  # e<  # d<  # c<  # br  6a <  # `<  # _<  # ^<  # ]r  6\ <  # [<  # Z<  # Y<  # Xr  6W <  # V<  # U<  # T<  # Sr  6R <  # Q<  # P<  # O<  # Nr  6M <  # L<  # K<  # J<  # Ir  6H <  # G<  # F<  # E<  # Dr  6C <  # B<  # A<  # @<  # ?r  6> <  # =<  # <<  # ;<  # :r  69 <  # 8<  # 7<  # 6<  # 5r  64 <  # 3<  # 2<  # 1<  # 0r  6/ <  # .<  # -<  # ,<  # +r  6* <B  # +*)<B  # +*(<B  # +*'x  < bT 4\5 # &HB B # 4\v5  rBCDEFqkq @`055<  # %<   # $<   # #<   # "l   0 <   # !<  #  <  # <  # l  0 bT :+3- # HB  # +-  rBCDEFF @`:+3+<B  # <  # <  # <  # r  6   <  # <  # r  6 <  # r  6   <  # r   6   < ! # r " 6   < # # r $ 6   < % # r & 6  < ' #  r ( 6  < ) #  r * 6  < + # r , 6 VB - C D"( . fBCDEF@3"'< / # A*\ 0 3 >0"`) >< 1 # A+\B 2 S D"?,\B 3 S D"?-VB 4 C D"?.VB 5 C D"?/VB 6 C D"?1VB 7 C D"?0b 8 3 ?#" ?2 ?b 9 3 B#" ?@ BV :  D#" ?D DP ;  @"?3 @b < 3 E#" ?E Eb = 3 F#" ?F Fb > 3 G#" ?G G4 %6'`.Z, ? s"*?CZ @ 3 C&'r-+ CB2 A  %6'`.Z,J2 B  #" ?IJ2 C  #" ?HbB D S D#" ?5bB E S D#" ?BJ2 F  #" ?AhB G c $D#" ??B H@ B D?#" ?>B I B D?#" ?=B J@ B D?#" ?<B K B D?#" ?;B L B D?#" ?:B M B D?#" ?9B N B D?#" ?8B O B D?#" ?7B P B D?#" ?6 Q 6A ?#" ?4 ANB R S DJNB S S DKHB T C DLVB U C D"MVB V C D"Nn 0`$ W C"OTB X C D0$ZB Y S D0`0ZB Z S D$`$T [ C I[T IT \ C H\R Hn  +P" ] C"STB ^ C DP"+P"ZB _ S D P"ZB ` S D@ @P"ZB a S D+ +P"T b C JbU Jn $+@& c C"VTB d C D@&+@&ZB e S D$@&ZB f S D+$+@&n (`'0* g C"PZB h S D(0*ZB i S D`'(`'0*ZB j S D(0*TB k C D0*`'0*n p,`' . l C"QZB m S Dp, .ZB n S D`'p,`' .TB o C D .`' .b 817 p #" XZB q S D77 ZB r S D9191 TB s C D817b hQ+ t #" WZB u S DQ+Q+ZB v S DhhTB w C DhP+ZB x S DTTT y C Ly` LT z C Mza MT { C K{Z KNB | S D[ } fBDCDEFD@S"`b ~ fBSCDEFS@S"`\n  -p#/  C"cTB  C D /p#/ZB  S D - /ZB  S D-/ZB  S Dp#-p#/T  C Ne NvN ! .R0  dTB  C DB M0N0ZB  S D! .! R0ZB  S D.R0NB  S D]NB  S D_NB  S D^NB  S DY\B  S D"q\B  S D"r\B  S D"s\B  S D"tN  3 Ql QN  3 Pk PHB  C DmNB  S DiNB  S DhNB  S DgNB  S DfN  3 Ro RN  3 Sp SN  3 Oj Obn  p#0  C"nZ  p#0   p#0TB  C D 0p#0ZB  S D  0ZB  S Dp#p#0ZB  S D0HB  C DuFn  %'e  C"vZB  S D % QZB  S D'%'QZB  S D'%'Q  fBCDEF@ d'eN  3 U| UN  3 V} VHB  C D~NB  S D{NB  S DzNB  S DxNB  S DyN  3 Tw TT  C \ \T  C [ [T  C Z ZZn . tn(  C"TB  C D. n(ZB  S D. t. ZB  S DtZB  S DtZB  S Dn(tn(N  3 X XN  3 W WHB  C DNB  S DNB  S DNB  S DN  3 Y Yh  o8(   3"TB  C D 8( ZB  S D o ZB  S D8(o8( z  0^"` ^n  2`'4  C"TB  C D 4`'4ZB  S D 2 4ZB  S D24ZB  S D`'2`'4z  0]"` ]z  0_"` _n ` )  C"TB  C D` )ZB  S D` ` ZB  S D))n P  C"TB  C DPZB  S DPPZB  S Dn '  C"TB  C D'ZB  S DZB  S D''T  C ` `T  C a aHB  C DNB  S DNB  S DT  C b bT  C c cn P`'  C"TB  C DP`'ZB  S DPPZB  S D`'`'T  C d dN  E%"  t P`' # #"  E%"TB  C DP`'ZB  S DPPZB  S D`'`'ZB  S DA A"ZB  S D. ."hN  J#E% %   P`' # C" J#E% %TB  C DP`'ZB  S DPPZB  S D`'`'ZB  S D%^#%%T  C g gT  C f fT  C e eT  C i iT  C h hNB  S D  ZBCDEF@C"NB  S DNB  S DNB  S DNB  S D:n  a'')  C"  ZBCDEF@ )')ZB  S D a' )ZB  S D'a'')ZB  S Dra'r)T  C k kT  C n nT  C m mT  C l lT  C j jN f   bB B C D"f af hB  S D"  fBC DEF @c"$`u N $v &   TB  B C DS%~ &~ hB  B S D"$&   fBC DEF @S"`&v &b  !<&#`/   #" hB  S D" !`/#`/bB  C D" !<&"<&  ZBC DEF @S" !K& !\/b  !<&#`/  #" hB  S D" !`/#`/bB  C D" !<&"<&  fBC DEF @c"$` !K& !\/B S  ?6A7A9A;AA?A@AAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZA[A\A]A^A_A`AaAbAcAdAeAfAgAhAiAjAkAlAmAnAoApAqArAsAtAuAvAwAxAyAzA{A|A}A~AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABBBBBBBBB B B B B BBBBBBBBBBBBBBBBBBB B!B"B#B$B%B&B'B(B)B*B+B,B-B.B/B0B1B2B3B4B5B6B7B8B9B:B;BB?B@BABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZB[B\B]B^BffE)03Oo!p!q!r!s!t!u!v!w!x!y!z!{!|!}!~!!!!!!!!!Mim{pnHH{|}.!!(")"X"Y"Z"["y""""*$+$,$-$0$1$2$]%%%%%%%%%%%&&cKMq dt"JtCt2,tt"t gimt,V [ t+  t*V [ t)  t(V [ t'  %t&V [ t%  t$ / \  t#  [ t" \ t!  @t  D\ *t  pt5 G\ -t strttt60t, t"t+  top t ttt t gNt gQt g{]zt-~t '$t Bt MU Pt SU Ut!1 N" t!' " t! " t! " t! T" t!1 ! t!' 6" t! 9" t! ;" t! ! tI!1 ! tI!' ! tI! ! tI! ! tI! ! t!1 J! t!' ! t! ! t! ! t! P! t 1  t ' K! t  N! t  P! t ! t 1  t ' (! t  +! t  -! t tQ 1 tQ '  tQ   tQ   tQ t 1 Y t '  t   t   t c t1  t' j  t m  t o  t " t}1  t}' 1  t} 3  t} 6  t}  t1 p t'  t  t  t z t n T t d (!Y t Z +!R t P -!M t I ' t  t  t  t  t / C t % E t2  t R /  t \ ( = t R  t jU lt oU rt~ U t U t U t U t U t<Q  t<G %t<= t<3 t<&  tQ E tG %t= t3 t& N tQ  tG 0%t= 2t3 5t&  tyQ  tyG %ty= ty3 ty&  t1Q  t1G %t1= t13 t1&  tQ * tG m%t= ot3 rt& 3 tQ  tG $%t= 't3 )t&  teQ  teG %te= te3 te&  tQ m tG %t= t3 t& v tQ  tG X%t= [t3 ]t&  tQ  tG %t~= t}3 t|&  t{YQ  tzYG %tyY= txY3 twY&  tvQ S tuG %tt= ts3 tr& \ tqQ  tpG O%to= Rtn3 Ttm&  tl=  tk3 2tj) 5 ti 7th  tgY=  tfY3 teY)  tdY tcY  tb= P ta3 t`)  t_ t^ Y t]=  t\3 Gt[) J tZ LtY  tX=  tW3 'tV) ) tU ,tT  tS9=  tR93 tQ9)  tP9 tO9  tN= D tM3 tL)  tK tJ M tImQ  tHmG %tGm= tFm3 tEm&  tD'Q x tC'G %tB'= tA'3 t@'&  t?Q  t>G a%t== ct<3 ft;& ' t:Q  t9G %t8= t73 t6&  t5dQ  t4dG %t3d= t2d3 t1d&  t0 Q [ t/ G %t. = t- 3 t, & d t+Q  t*G X%t)= Zt(3 ]t'&  t&PQ  t%PG %t$P= t#P3 t"P&  t!Qt  0 < HT\dl L.DuCharmeNormalFoster School of Business17Microsoft Office Word@&@@L7'@?AL\CSolutions for Homework ** Accounting 507 Managerial ** Winter 2009՜.+,0< hp  University of Washingtonb;)i' =Solutions for Homework ** Accounting 507 Cost ** Winter 2009 Title  FMicrosoft Office Word Document MSWordDocWord.Document.89q X t G %t= t3 t& a tQ  tG C%t= Ft3 Ht&  tQ  tG %t= t3 t&  tDQ  tDG %tD= tD3 tD&  t Q > t G %t = t 3 t & G tQ  tG :%t= =t3 ?t&  t  t. t-84t01V&t/X41420$t3I $ t4t5[wt7.t6t82R%t; 2 tQp dtD$$tP  tO  tN N tM$  tL$ tK$ ^ tJhhtIh$htH$hRhtGvvt9H tFl htEht? z'Bt:N6 T t<v Bt= &t>v :" tCP 0tBl : ^tRy!tS tT0tUR tV%tWi9ntg D tl t\)Q$!t] #t[ Q!tbtc y#*tt` ;I$5tpY A$'t"K"t{Ms=t|S 0S t~E "40t"v"tE vE tyv}"btzE vbt}E "t@}tt tl lIt Itl l It Itdt 't 't l t| \Jtttt tt`!`!t f! 4p!t gt&t & t#&#tY&YtYttttYr rtt tYYt@| tCtY tYtY wtDy#tD$t0tf!t6f!tjf!th"htdntA etq- t t;[t ;Hnt$< tqJQt ttUUtttE&tqq"!t ZtqZt]q=tq"st >t- Rt tA t1Gt<"=4T$t  nt"t:j:4"j"4j4j4t ^6t1 V t  L t _987940524 _1164834392 _1263654127 _1263654289 _988454477 _1083405645 _1168749595 _1168749739 _ 1173772256 _1266349041 _1266349165 _1266349181 OLE_LINK7 OLE_LINK8 OLE_LINK1 OLE_LINK2wwCC  q@@@@@@@@@ @ @ @ wwJJ]]qtӡDKԡ$աd֡vסء$١dڡl$ۡ$ܡ$ݡ$ޡdߡࡨ?4@AB CLD$EdF CCvv...r/r/y/@@%%rrmm\\uuLL--icc%%hhEEkk ( ((())p*p*HH\I\IFKFKeLeLNNOOPPPPRRq      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrs "II||.).).x///@@//||ww ##ee||UU44##rmm..oo ""LLrr(((())z*z*HH`I`IRKRKiLiLNNOOPPPPRRq    !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrsB*urn:schemas-microsoft-com:office:smarttagscountry-region8r*urn:schemas-microsoft-com:office:smarttagstime9s*urn:schemas-microsoft-com:office:smarttagsplace=k*urn:schemas-microsoft-com:office:smarttags PlaceName8t*urn:schemas-microsoft-com:office:smarttagsCity9e*urn:schemas-microsoft-com:office:smarttagsState Dn0HourMinutetsrtststskskkskestststststststststststststtstssttstssttststtsttsttststststststststsstststststststssssssssss8>$$$$((= ='`-`bbbczccJfRf`fhfuuz {f{w{||~~q|& ŒӒmtcjFKUZ `eOUy~OWrzLT08(6&" * em"?FJPQUr}$&'237T`cdei %*2s{NVQY!!##$%%%2263A333x444455U6\66677j8q8a9i9j9p9====>">??O@W@@@@@AABBwD|DoHyHHH"Q.QSSSS `&`iim mKrVrttwwwwyy05˄Є-5ٕݕ_i˜̘|,6ל_i͟ן^e޻"y> K   6Df1j1!7%777d8h8UUVV$]*]a]g]'^-^k^q^N_T___` `e eJgPgggWh]h!i'iVj\jdjdjfjfjgjgjijjjljmjojpjjjkk8l@lo)oppq8Cir#-U X !!M"\"((((--z.|...// 000033W9e9f9w9::::??>?C?????@#@@@ DD>CCEEGGGGHHHH7I;IIIIIJJQJWJJJKKTT^^qdudIeKe}eeBgEgehihdjdjfjfjgjgjijjjljmjojpjjjjjtkukwkxkzk{k}k~kkkkkkkkkq333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333%4478O+Q+ARBRmm}RTTNUcjdjdjfjfjgjgjijjjljmjojpjxj{jjjjjq8>djdjfjfjgjgjijjjljmjojpjjjq&EXh],<3X0N e6? @ck0TV +-g$ t%'rK6)e(0}),ru, e\3*7<s+5otS9X-"e>‚\A YcC 4zF.ܠ Y+FfmIo/KAB7SiPORd$ UnR ^VLEO|W YZ,)ZJOd[f".!c f2g4Zn q,Bo tJ|/x|.l|.0m$}L  ^ `CJo("   ^ `CJaJo(-0^`0CJo(-.0^`0CJo(-.. 88^8`CJo( -... 88^8`CJo( -.... `^``CJo( -..... `^``CJo(-...... ^`CJo(-.......h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJ QJ o(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJ QJ o(hH(^`(CJOJQJaJo(hH^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH(^`(CJOJQJaJo(hH^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`o(. hh^h`OJQJo( hh^h`OJQJo(hh^h`o(.f f^f` o(.0^`0o(..b0b^b`0o(... P P ^P `o( ....   ^ `o( ..... `^``o( ...... J`J^J``o(....... 88^8`o(........808^8`0o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.(^`(CJOJQJaJo(hH^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH hh^h`OJQJo((^`(CJOJQJaJo(hH^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hHN^`NCJo( N^`NCJaJo(-0^`0CJo(-.0^`0CJo(-.. 88^8`CJo( -... 88^8`CJo( -.... `^``CJo( -..... `^``CJo(-...... ^`CJo(-....... ^`5CJo(&^`5CJaJo(- ^`5CJo(-. ^`5CJo(-.. 88^8`5CJo( -... 88^8`5CJo( -.... `^``5CJo( -.....  `^``5CJo(-......  ^`5CJo(-....... |^`|5CJo( |^`|5CJaJo(- |^`|5CJo(-. |^`|5CJo(-.. 88^8`5CJo( -... 88^8`5CJo( -.... `^``5CJo( -.....  `^``5CJo(-......  ^`5CJo(-.......(^`(CJOJQJaJo(hH^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hHhh^h`o(.^`o(.808^8`0o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.N^`NCJo( N^`NCJaJo(-0^`0CJo(-.0^`0CJo(-.. 88^8`CJo( -... 88^8`CJo( -.... `^``CJo( -..... `^``CJo(-...... ^`CJo(-.......vv^v`o(.(^`(CJOJQJaJo(hH^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH^`o(.0^`0o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.**^*`o(**^*`o(-**^*`o(-.88^8`o(-.. 88^8`o( -... `^``o( -.... `^``o( -..... ^`o(-...... pp^p`o(-....... hh^h`OJQJo(hh^h`o(. ^`56o(.hh^h`o(.f f^f` o(.0^`0o(..b0b^b`0o(... P P ^P `o( ....   ^ `o( ..... `^``o( ...... J`J^J``o(....... 88^8`o(........ hh^h`OJQJo(88^8`o(. ^`hH.  L ^ `LhH.   ^ `hH. xx^x`hH. HLH^H`LhH. ^`hH. ^`hH. L^`LhH.0^`0o(. |^`|5CJo(|^`|5CJaJo(- |^`|5CJo(-. |^`|5CJo(-.. 88^8`5CJo( -... 88^8`5CJo( -.... `^``5CJo( -.....  `^``5CJo(-......  ^`5CJo(-....... hh^h`OJQJo(^`CJo(.^`o(()^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.&6 eSiP}),\Al|e\3qru,"e>ORcCE)Z/Ks+5mIcktS9|/xf2gYZ^VV.!c)e($ Um$}O|W+-g$o t4zFn? ,<3t%'d[Y+F''         2                 >(        2        2        rU~        (                 %$(g\ 6u$a(S@kAkAdkGm I)WPVUO\{8]lc^ly`Qut ycx{:BUwz& iB(VHDVJka x&w4k$WX\p   6 ; C D E F G H I J T Z t y 77777777777777777788888'80818285898:8;8<8=8>8?8@8A8B8E8I8J8K8U8V8W8X8Y8Z8[8j8n8o8p8y8}8~888888888888888888888888888x9y9z9{99999999999999999999:::::: :&:,:0:6:::>:D:E:H:N:R:V:\:^:b:h:i:l:r:v:z::::::defffffffffg gooooooooopp@pFpKpTpUpwp}ppppppppppppppqqPqQqwxxxxxxxyyyyy=yyyyyyzzzil(IlmۆJKN^rsԇ "%067&jʼnƉU}ʍٍCvw;<)\]ǐP-T!"2@Wuӓݓޓ7KLR^u~IǠڠ&3@AhtơӡޡߡfguâѢҢԢ֢עآ٢"/UV{ѣޣ&},5>GHs{¬ì"01op{խޭ%0QRmyٳ !"#$56IXm~ CIOU[\ )02356HIOV\]^_`abc׶ض0ARS\ܸ"+4<EFGHIJKLMVmnwչֹ$%1<IJKLMNOPQZopqrstu[\]w Z[\%&[akvwxy $123BS^ij &/:;<=it@L[l{|/BRS~$67br%&Qi}"#V]m*FGMX`ah,uv !*34 @X{.R|(DEFYv/VW:;<=\vw0Kgo 01{9Sz.c}.D\bc  JOTVW   &/8ABZ^bfghl!(/67jnrtu  " ( ) 2 4 5 7 8            ! + 6 7 D N W ` a y }           = ? @ B C           1 : C L M w {          % / 5 6          !,9FGT]fopn}[clt}~#-6BCPYbkvw  34@AXYjkrsxy%&'()*56BCNOPQRSpqrstuvw#$%&'(12:;HIPQRSTU]^ijuv/0ABKLRS_`iuv()}~./89WXbcwxe""'#i#j#k#x#########;$A$G$H$I$`$a$b$c$d$~$$$$$$$$$$>%%%%%%%%%%&&&R&X&^&_&`&w&x&y&z&{&&&&&&&&&''W9X9a9j9q9w9x99:,:K:p:q:<<<=h=i=FFFFFG G GDKEKbKsKKKKKKKKKK7L=LDLKLSLTLLLLLLLLLLLLL*M4M>MJMUMVMWM_MgMpMyMzMZ[clmTEFS^_Éljˉۉ܉bp{)*?JUabʓ̓ӓԓ֓ޓ$/:;PQST)*ewȕԕՕ֕וٕؕbcӢԢϲвѲmnxг߳)34UcmnĴ״5CQR@AJXYZnyƸ?st-.Ai{|6St.Vjkv  +67KU^hq{|>?Sz  +6@IJYco{$12CMYfpz{234;Ue}:;JXkly'46DPR_jlqr?Scdfjx|+58DEZ^hjklmnoQ-6EU !#1:=HI]jwy,CRSjw$c>#12CN\gvSTg_ghA_ [\enw%&'178"#op[\iqyq+ , A T i             7 @ W q     g   L M   ;    IEFbX*|}  !O!!!!!!"'"("-"A"e"""""""#X###### $)$*$8$W$$%P%Q%R%\%g%q%%%%$&%&R&&&&&&&'#'0'1'\'k'{'|'''''''''(-(;(<(u(((((((())) )A)N)\)])w)))) ,,,<,n,o,,,,, ----#K$K%K7KDKEKFKMANNNNNNNNNN[OOOOOP4PZP[P\P_P`PrPPPP"QHQnQoQ*WAWBWWXoXXXJYXYjY|YYYYY ZZ%Z&Z~ZZZZZZ["[0[>[L[M[[[[[[[\.\<\J\X\Y\c\n\y\\\\djfjijljojjqqM""""y#y#3SX"""""""""""""@880g88$%&'%&'()*+-.hq`@`,`\@`0`d@`0`2`4`6`8`:`x@`>`@`@UnknownPearsonFoster School of Business Gz Times New Roman5Symbol3& z ArialSarielTimes New Roman3z TimesC PMingLiUe0}fԚ9New YorkS PalatinoBook Antiqua?5 z Courier New;Wingdings"1h:3&P;˦L\;bL\;b!84d)i)i 2qHX ?a(2<Solutions for Homework ** Accounting 507 Cost ** Winter 2009 L.DuCharmeFoster School of Business&                           ! " # $ %