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Cost
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MODULE4
COST
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1
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t
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mc
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b
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k
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2
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1
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rates. All other budgeted costs and revenues were unchanged. How did this
increase affect Incremental Company’s budgeted break-even point and
budgeted margin of safety?
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Bo
b
a
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7
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np
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a
n
n
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o
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mp
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t
,
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n
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l
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swo
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gt
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:
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y Bo
b
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5
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c
h
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rd
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mi
n
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n
gwh
a
two
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e
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o
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mp
t
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o
np
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o
v
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st
ob
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o
n
gi
sc
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l
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d
:
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n
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y
s
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s
.
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s
t
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t
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Bo
b
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a
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n
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n
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l
y
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s
.
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t
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ma
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nv
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o
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n
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s
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e
l
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o
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g
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f
s
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f
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t
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l
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n
d
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c
a
t
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nt
h
a
t
t
h
ep
r
o
d
u
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t
:
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sl
o
s
i
n
gmo
n
e
y
B.h
a
sah
i
g
hc
o
n
t
r
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b
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t
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o
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r
g
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n
C.i
sr
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s
k
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rt
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a
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Bo
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n
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h
eu
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n
c
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ft
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t
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np
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t
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b
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o
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n
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n
gp
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b
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l
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9
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t
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nt
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v
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n
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r
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g
e
,
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o
t
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n
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s
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n
c
r
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a
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ad
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s
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gr
a
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ma
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nc
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s
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a
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t
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r
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b
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d
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l
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0
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s
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mp
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ni
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n
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y
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h
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h
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sc
o
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s
s
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o
np
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ru
n
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t
Bo
b
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d
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l
l
a
B.t
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en
u
mb
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ro
f
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n
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t
s
D.e
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e
n
c
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e
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gc
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r
v
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ff
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c
t
4
1
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n
a
l
y
s
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s
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wh
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nt
h
en
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mb
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ro
f
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n
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t
sc
h
a
n
g
e
s
,
wh
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c
ho
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t
h
ef
o
l
l
o
wi
n
gwi
l
l
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ma
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nt
h
e
s
a
me
?
A.T
o
t
a
l
s
a
l
e
sr
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v
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n
u
e
s
C.T
o
t
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l
fi
x
e
dc
o
s
t
s
B.T
o
t
a
l
v
a
r
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a
b
l
ec
o
s
t
s
D.T
o
t
a
l
c
o
n
t
r
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b
u
t
i
o
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r
g
i
n
Bo
b
a
d
i
l
l
a
4
7
.Th
emo
s
t
l
i
k
e
l
ys
t
r
a
t
e
g
yt
or
e
d
u
c
et
h
eb
r
e
a
k
e
v
e
np
o
i
n
t
wo
u
l
db
et
o
A.I
n
c
r
e
a
s
eb
o
t
ht
h
efi
x
e
dc
o
s
t
sa
n
dt
h
ec
o
n
t
r
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b
u
t
i
o
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r
g
i
n
.
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c
r
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a
s
eb
o
t
ht
h
efi
x
e
dc
o
s
t
sa
n
dt
h
ec
o
n
t
r
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b
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t
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o
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r
g
i
n
.
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c
r
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a
s
et
h
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x
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dc
o
s
t
sa
n
di
n
c
r
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a
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et
h
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o
n
t
r
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b
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o
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r
g
i
n
.
D.I
n
c
r
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a
s
et
h
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x
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dc
o
s
t
sa
n
dd
e
c
r
e
a
s
et
h
ec
o
n
t
r
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b
u
t
i
o
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r
g
i
n
.
Bo
b
a
d
i
l
l
a
4
8
.Th
eb
r
e
a
k
e
v
e
np
o
i
n
t
i
nt
o
t
a
l
s
a
l
e
sd
e
c
r
e
a
s
e
swh
e
n
:
A.v
a
r
i
a
b
l
ec
o
s
t
i
n
c
r
e
a
s
e
sa
n
ds
a
l
e
sr
e
ma
i
nu
n
c
h
a
n
g
e
d
B.v
a
r
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a
b
l
ec
o
s
t
i
n
c
r
e
a
s
e
sa
n
ds
a
l
e
si
n
c
r
e
a
s
e
C.fi
x
e
dc
o
s
t
i
n
c
r
e
a
s
e
s
D.fi
x
e
dc
o
s
t
d
e
c
r
e
a
s
e
s
Bo
b
a
d
i
l
l
a
4
9
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i
c
ho
f
t
h
ef
o
l
l
o
wi
n
gb
e
s
t
d
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s
c
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b
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st
h
ei
mp
a
c
t
o
f
a
ni
n
c
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a
s
ei
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x
e
dc
o
s
t
?
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ei
n
c
r
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a
s
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x
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dc
o
s
t
wi
l
l
r
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s
u
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t
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na
ni
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l
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t
s
.
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ei
n
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o
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wi
l
l
c
a
u
s
ea
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n
c
r
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a
s
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a
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a
b
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o
s
t
.
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ei
n
c
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tc
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sn
e
ti
n
c
o
met
od
e
c
r
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a
s
ea
n
dt
h
eb
r
e
a
k
e
v
e
np
o
i
n
tt
o
d
e
c
r
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a
s
e
.
4
2
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x
e
dc
o
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t
sf
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rafi
r
mr
i
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,
a
l
l
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rt
h
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g
sh
e
l
dc
o
n
s
t
a
n
t
,
t
h
eb
r
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a
k
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v
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np
o
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t
wi
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l
A.b
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c
h
a
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d
C.i
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c
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a
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B.n
o
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b
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ff
e
c
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db
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x
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dc
o
s
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s
D.d
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c
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a
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Bo
b
a
d
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a
4
3
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f
t
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l
l
o
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dn
o
t
a
ff
e
c
t
t
h
eb
r
e
a
k
e
v
e
np
o
i
n
t
?
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Cost
Vol
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5
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np
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.
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Bo
b
a
d
i
l
l
a
5
1
.If the fixed costs attendant to a product increase while variable costs and sales
price remains constant, what will happen to contribution margin (CM) and
breakeven point (BEP)?
Bo
b
a
d
i
l
l
a
CM
BEP
A.
I
n
c
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a
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De
c
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e
B.
De
c
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I
n
c
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a
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e
C.
Un
c
h
a
n
g
e
d
I
n
c
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a
s
e
D.
Un
c
h
a
n
g
e
d
Un
c
h
a
n
g
e
d
5
2
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i
c
ho
f
t
h
ef
o
l
l
o
wi
n
gwi
l
l
d
e
c
r
e
a
s
et
h
eb
r
e
a
k
e
v
e
np
o
i
n
t
?
Bo
b
a
d
i
l
l
a
De
c
r
e
a
s
ei
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l
l
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n
gPr
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e I
n
c
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r
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t
L
a
b
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n
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a
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nF
i
x
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dCo
s
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101
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4
2
. Mauresmo Company developed the following information for the year ended
December 31, 2007:
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4
3
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4
4
. The following are projections about the two products of Dorine Company,
baubles and trinkets, for the coming year:
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Assuming that the customers purchase composite units of four baubles and
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Downloaded by Bell Escabarte (bellnicole2@yahoo.com)
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sell between 9,000 and 13,000 pairs (units) of either product this year. Because
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,
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we
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5
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9
2
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t
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st
h
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r
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a
k
e
v
e
np
o
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n
t
i
np
e
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t
s
’
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o
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h
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g
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t
1
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b
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a
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9
3
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h
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r
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k
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np
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np
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3
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4
,
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b
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116
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Downloaded by Bell Escabarte (bellnicole2@yahoo.com)
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:
Timex Sporting Goods Company, a wholesale supply company, engages
independent sales agents to market the company’s products throughout the
country. These agents currently receive a commission of 20 percent of sales, but
they are demanding an increase to 25 percent of sales made during the year
ending December 31, 2007. The controller already prepared the 2007 budget
before learning of the agents’ demand for an increase in commission. The
budgeted 2007 income statement is shown below. Assume that cost of goods sold
is 100 percent variable cost.
A projected income statement for the year ended December 31, 2007, prepared by
the accountant, is shown below:
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Downloaded by Bell Escabarte (bellnicole2@yahoo.com)
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lOMoARcPSD|8095156
Cost
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Th
ec
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o
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:
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g
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f
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:A
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7
,
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r
:B
Ad
d
i
t
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a
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t
÷UCM =a
d
d
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n
a
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t
s
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e
s
=(
4
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0
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,
0
0
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)÷(
8
0
6
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=2
,
4
0
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n
i
t
s
.
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:A
T
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1
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s(
ROS)
:
S=[
F
C+(
ROSS)
]
 CMR
(
CMR S)=[
F
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ROSS)
]
(
CMR S)-(
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(
CMR–ROS)S=F
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S=F
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CMR–ROS)
17
.
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(
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1
0
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d
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n
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l
l
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e=P3
.
5
0÷0
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7
0
18
7
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0
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2
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0
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0
5
0
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0
0
0
P5
.
0
0
.
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s
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r
:C
As
h
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a
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1–MSR)
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l
e
s=P6
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1–0
.
2
)
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l
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n
a
t
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ep
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i
n
.
Pr
o
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t
ma
r
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i
n=Co
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nr
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i
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t
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.
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lOMoARcPSD|8095156
Pr
o
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t
ma
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i
n=2
0
%x4
0
%
Sa
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e
s=Pr
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o
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s(
6
0
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0
0
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.
0
8
)
19
8
%
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,
0
0
0
.
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we
r
:A
Pe
s
os
a
l
e
s =F
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(
CMR-ROS)
=P2
1
0
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0
0
0
/
(
0
.
4
0-0
.
1
0
)
CMR=4
0
%
P7
0
0
,
0
0
0
Al
o
n
gc
o
mp
u
t
a
t
i
o
no
f
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e
q
u
i
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e
ds
a
l
e
su
s
e
st
h
ef
o
l
l
o
wi
n
ge
q
u
a
t
i
o
n
:
S=P2
1
0
,
0
0
0+0
.
1
0
S
0
.
4
0
0
.
4
0
S=P2
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0
,
0
0
0+0
.
1
0
S
0
.
4
0
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.
1
0
S=P2
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0
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0
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0
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0
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/
(
0
.
4
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1
0
)
S=P7
0
0
,
0
0
0
20
.
An
s
we
r
:C
Cu
r
r
e
n
t
n
u
mb
e
ro
f
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n
i
t
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e
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e
dt
oe
a
r
nt
h
et
a
r
g
e
t
n
e
t
p
r
o
fi
t
:
[
(
P2
0
0
,
0
0
0+P7
0
,
0
0
0
)÷P9
]
3
0
,
0
0
0
Af
t
e
rt
h
ea
u
t
o
ma
t
e
dma
c
h
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n
ei
sp
l
a
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di
n
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v
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t
h
en
u
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f
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h
et
a
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t
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t
p
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t
wi
l
l
b
e
:
(
(
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5
0
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0
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0
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2
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2
6
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6
6
7
Ch
a
n
g
ei
nu
n
i
t
s
:
3
0
,
0
0
0-2
6
,
6
6
7=3
,
3
3
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e
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n
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t
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21
22
23
.
.
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CMR=1
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0
%-(
3
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9÷6
.
0
)=3
5
%
BES=1
,
4
0
0
,
0
0
0÷.
3
5
An
s
we
r
:C
Ne
wb
r
e
a
k
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v
e
np
o
i
n
t
:P8
7
4
,
0
0
0÷P2
3
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r
r
e
n
t
b
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a
k
e
v
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np
o
i
n
t
i
nu
n
i
t
s
:P7
7
0
,
5
0
0÷P2
3
I
n
c
r
e
a
s
ei
nu
n
i
t
s
:
3
8
,
0
0
0-3
3
,
5
0
0
Al
t
e
r
n
a
t
i
v
es
o
l
u
t
i
o
n
:
(
P1
0
3
,
5
0
0÷P2
3
)
4
,
0
0
0
,
0
0
0
3
8
,
0
0
0
3
3
,
5
0
0
4
,
5
0
0
4
,
5
0
0
.
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s
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r
:A
Th
ee
s
t
i
ma
t
e
dc
o
s
t
o
f
g
o
o
d
ss
o
l
d
=P5
6
5
,
0
0
0+0
.
3
5
S*
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Su
mo
f
a
l
l
p
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r
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a
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d
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nc
o
s
t
s
=P5
6
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0
0
0+(
P2
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0
0
0
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0
0
0x0
.
3
5
)
=P1
,
2
6
5
,
0
0
0
24
.
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s
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r
:B
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s
os
a
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e
sr
e
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u
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oe
a
r
n1
0
%o
f
s
a
l
e
s
;
F
C/
(
CMR–ROS)
=P3
6
,
0
0
0
/
(
0
.
3
0
0
.
1
0
)
=1
8
0
,
0
0
0
25
26
27
.
.
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s
we
r
:A
Re
v
i
s
e
dc
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n
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b
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t
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i
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0
0
0x1
.
1
5x(
7
1
)
F
i
x
e
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o
s
t(
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0
5
,
0
0
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,
2
0
0
)
Re
v
i
s
e
dp
r
o
fi
t
Pr
i
o
rp
r
o
fi
t
De
c
r
e
a
s
ei
np
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o
fi
t
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s
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:A
Ma
r
g
i
no
f
Sa
f
e
t
y=Bu
d
g
e
t
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ds
a
l
e
s–Br
e
a
k
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ns
a
l
e
s
Ma
r
g
i
no
f
Sa
f
e
t
y
:
P4
0
0
,
0
0
0–P4
0
,
0
0
0
.
An
s
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r
:B
DOLa
t
P9
0
,
0
0
0s
a
l
e
s
:
Sa
l
e
s
Va
r
i
a
b
l
ec
o
s
t
s
T
o
t
a
l
Co
n
t
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b
u
t
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o
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n
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i
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e
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o
s
t
s
Pr
o
fi
t
1
3
8
,
0
0
0
1
2
4
,
2
0
0
1
3
,
8
0
0
3
5
,
0
0
0
2
1
,
2
0
0
P3
6
0
,
0
0
0
9
0
,
0
0
0
5
0
,
0
0
0
4
0
,
0
0
0
3
0
,
0
0
0
1
0
,
0
0
0
DOL=T
CM/
OP
=4
0
,
0
0
0
/
1
0
,
0
0
0
4t
i
me
s
%i
n
c
r
e
a
s
ei
ns
a
l
e
sxDOL=%i
n
c
r
e
a
s
ei
np
r
o
fi
t
4x2
0
%=8
0
%
28
29
30
31
.
.
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s
we
r
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2
0
0
6DOL=2
7
5
,
0
0
0
/
7
5
,
0
0
0
Pe
r
c
e
n
t
a
g
eI
n
c
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e
a
s
ei
np
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fi
t
,
2
0
0
7=3
.
6
7x3
0
%
2
0
0
7Pr
o
fi
t
=7
5
,
0
0
0+
(
7
5
,
0
0
0x1
.
1
0
)
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s
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r
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Pe
s
os
a
l
e
s1
2
,
0
0
0
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(
0
.
4
0–0
.
1
)
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i
t
s
a
l
e
s P4
0
,
0
0
0
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1
0
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n
c
r
e
a
s
e
du
n
i
t
s4
,
0
0
0x1
.
2
5
Re
v
i
s
e
dc
o
n
t
r
i
b
u
t
i
o
nma
r
g
i
n5
,
0
0
0x(
9–6
)
L
e
s
sfi
x
e
dc
o
s
t
Re
v
i
s
e
dp
r
o
fi
t
.
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s
we
r
:B
Pr
o
j
e
c
t
e
dc
o
s
t
o
f
s
a
l
e
s
:
P8
0
0
,
0
0
0+(
P3
,
0
0
0
,
0
0
0x0
.
6
5
)
.
3
.
6
7
1
1
0
%
P1
5
7
,
5
0
0
P4
0
,
0
0
0
4
,
0
0
0
5
,
0
0
0
P1
5
,
0
0
0
1
2
,
0
0
0
P3
,
0
0
0
P2
,
7
5
0
,
0
0
0
An
s
we
r
:B
Un
i
t
CM=Ch
a
n
g
ei
nPr
o
fi
t
÷Ch
a
n
g
ei
nSa
l
e
s
=2
0
0
,
0
0
0÷(
1
0
0
,
0
0
0–7
5
,
0
0
0
)
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F
i
x
e
dc
o
s
t
s=Br
e
a
k
e
v
e
nu
n
i
t
sxUCM
7
5
,
0
0
0x8=6
0
0
,
0
0
0
32
33
34
.
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s
we
r
:B
Un
i
t
c
o
s
t
:
Ma
t
e
r
i
a
l
s(
P3
6
,
0
0
0÷2
4
,
0
0
0
)
L
a
b
o
r(
P5
4
,
0
0
0÷2
4
,
0
0
0
)
Va
r
i
a
b
l
es
e
l
l
i
n
ge
x
p
e
n
s
e
Va
r
i
a
b
l
eu
n
i
t
c
o
s
t
Re
q
u
i
r
e
dp
r
o
fi
t(
2
,
2
5
0÷1
,
5
0
0
)
Re
q
u
i
r
e
dmi
n
i
mu
ms
e
l
l
i
n
gp
r
i
c
e
P1
.
5
0
2
.
2
5
0
.
3
5
P4
.
1
0
1
.
5
0
P5
.
6
0
.
An
s
we
r
:D
Co
mp
o
s
i
t
er
a
t
i
o
:
X:6
4
0
,
0
0
0÷(
7
2
0
,
0
0
0+6
4
0
,
0
0
0
)
Y:7
2
0
,
0
0
0÷(
7
2
0
,
0
0
0+6
4
0
,
0
0
0
)
4
7
.
0
5
9
%
5
2
.
9
4
1
%
We
i
g
h
t
e
d
Av
e
r
a
g
eCo
n
t
r
i
b
u
t
i
o
nMa
r
g
i
n
:
(
.
5
2
9
4
1×.
6
0
)+(
.
4
7
0
5
9×.
4
0
)
0
.
5
0
5
8
8
2
Br
e
a
k
e
v
e
ns
a
l
e
si
np
e
s
o
s
:
(
5
0
5
,
8
8
1÷0
.
5
0
5
8
8
2
)
P1
,
0
0
0
,
0
0
0
Y’
sp
e
s
os
a
l
e
sa
t
b
r
e
a
k
e
v
e
n P1
Mx0
.
4
7
0
5
9
P4
7
0
,
5
9
0
.
An
s
we
r
:A
Sa
l
e
s(
5
0
0
,
0
0
0x1
.
1
0
)
Va
r
i
a
b
l
ec
o
s
t
Co
n
t
r
i
b
u
t
i
o
nma
r
g
i
n
5
5
0
,
0
0
0
3
0
0
,
0
0
0
2
5
0
,
0
0
0
CMR=2
5
0÷5
5
0=4
5
.
4
5
%
Or
i
g
i
n
a
l
fi
x
e
dc
o
s
t
s
:
5
0
0
,
0
0
0–3
0
0
,
0
0
0–1
5
0
,
0
0
0=5
0
,
0
0
0
Ne
wfi
x
e
dc
o
s
t
=5
0
,
0
0
0x0
.
8
0=4
0
,
0
0
0
Br
e
a
k
e
v
e
ns
a
l
e
s=4
0
,
0
0
0
/
0
.
4
5
4
5=P8
8
,
0
0
0
35
.
An
s
we
r
:B
Be
f
o
r
e
t
a
xp
r
o
fi
t(
2
4
,
0
0
0÷0
.
6
)
Ad
dfi
x
e
dc
o
s
t
s
T
o
t
a
l
c
o
n
t
r
i
b
u
t
i
o
nma
r
g
i
n
Co
n
t
r
i
b
u
t
i
o
nma
r
g
i
np
e
ru
n
i
t(
P2
4
0
,
0
0
0÷4
0
,
0
0
0
)
Va
r
i
a
b
l
ec
o
s
t
p
e
ru
n
i
t
Se
l
l
i
n
gp
r
i
c
e
36
P4
0
,
0
0
0
2
0
0
,
0
0
0
P2
4
0
,
0
0
0
P6
.
0
0
6
.
0
0
P1
2
.
0
0
.
An
s
we
r
:A
DOL=CM/
OP
=2
7
5
,
0
0
0
/
7
5
,
0
0
0
Downloaded by Bell Escabarte (bellnicole2@yahoo.com)
lOMoARcPSD|8095156
=3
.
6
7t
i
me
s
37
.
An
s
we
r
:C
Pe
s
os
a
l
e
s:F
C÷(
CMR-Pr
o
fi
t
Ma
r
g
i
n
)
=P2
1
0
,
0
0
0÷(
0
.
5
5-0
.
1
5
)
=P5
2
5
,
0
0
0
CMR=1
0
0
%-4
5
%=5
5
%
38
.
An
s
we
r
:B
CMR:Ch
a
n
g
ei
nF
i
x
e
dCo
s
t
s÷Ch
a
n
g
ei
nBr
e
a
k
e
v
e
nSa
l
e
s
7
8
,
7
5
0÷(
9
7
5
,
0
0
0–7
5
0
,
0
0
0
)
0
.
3
5
F
i
x
e
dc
o
s
t
sb
e
f
o
r
ea
ni
n
c
r
e
a
s
eo
f
7
8
,
7
5
0
:
7
5
0
,
0
0
0x0
.
3
5
2
6
2
,
5
0
0
Th
ei
n
c
r
e
a
s
ei
nfi
x
e
dc
o
s
t
so
fP7
8
,
7
5
0e
q
u
a
l
st
h
ei
n
c
r
e
a
s
ei
nc
o
n
t
r
i
b
u
t
i
o
nma
r
g
i
ni
no
r
d
e
rt
oc
o
n
t
i
n
u
ea
tb
r
e
a
k
e
v
e
n
s
a
l
e
s
.
39
.
An
s
we
r
:
D
UCM =(
7
0
,
0
0
0x1
.
2
0
)
+
(
4
0
,
0
0
0x3
)
7
0
,
0
0
0–4
0
,
0
0
0
=P6
.
8
0
F
C=Un
i
t
s
(
UCM–p
r
o
fi
t
p
e
ru
n
i
t
)
=7
0
,
0
0
0
(
6
.
8
0–1
.
2
0
)
=P3
9
2
,
0
0
0
BEU=3
9
2
,
0
0
0
/
6
.
8
0
=5
7
,
6
4
7
40
41
42
43
.
An
s
we
r
:
A
Ma
r
g
i
no
f
s
a
f
e
t
yi
np
e
s
os
a
l
e
s=Bu
d
g
e
t
e
ds
a
l
e
s–Br
e
a
k
e
v
e
ns
a
l
e
s
Ma
r
g
i
no
f
s
a
f
e
t
y=P1
M–P
.
7
M
.
.
An
s
we
r
:A
2
0
0
6Sa
l
e
s
Ad
v
e
r
t
i
s
i
n
gCo
s
t
(
7
5
0
0
0÷.
6
)
Re
q
u
i
r
e
d2
0
0
7p
e
s
os
a
l
e
s
An
s
we
r
:A
Re
v
i
s
e
dWACM(
0
.
5x1
.
5
0
)+(
0
.
5x2
)
Or
i
g
i
n
a
l
WACM(
0
.
4x1
.
5
0
)+(
0
.
6x2
)
Re
v
i
s
e
dBr
e
a
k
e
v
e
nu
n
i
t
s1
2
,
6
0
0
/
1
.
7
5
Or
i
g
i
n
a
l
Br
e
a
k
e
v
e
nu
n
i
t
s1
2
,
6
0
0
/
1
.
8
0
I
n
c
r
e
a
s
ei
nb
r
e
a
k
e
v
e
nu
n
i
t
s
.
An
s
we
r
:C
WACM =(
3
0x0
.
6
)+(
6
0x0
.
4
)
P3
0
0
,
0
0
0
1
,
0
0
0
,
0
0
0
1
2
5
,
0
0
0
1
,
1
2
5
,
0
0
0
1
.
7
5
1
.
8
0
7
,
2
0
0
7
,
0
0
0
2
0
0
P4
2
Downloaded by Bell Escabarte (bellnicole2@yahoo.com)
lOMoARcPSD|8095156
Br
e
a
k
e
v
e
nu
n
i
t
s
:6
3
0
,
0
0
0
/
4
2
1
5
,
0
0
0
Br
e
a
k
d
o
wn
:
Pr
o
d
u
c
t
St
a
n
d
a
r
d1
5
,
0
0
0x0
.
6
Pr
o
d
u
c
t
De
l
u
x
e1
5
,
0
0
0x0
.
4
44
.
An
s
we
r
:
B
WACM=(
4
/
7x0
.
4
0
)
+
(
3
/
7x0
.
9
3=P0
.
6
2
8
5
7
BEu
n
i
t
s=7
,
6
0
0
/
0
.
6
2
8
5
7=1
2
,
0
9
1
Ba
u
b
l
e
s=1
2
,
0
9
1x4
/
7=6
,
9
0
9
T
r
i
n
k
e
t
s=1
2
,
0
9
1x3
/
7=5
,
1
8
2
45
.
An
s
we
r
:C
T
o
t
a
l
s
a
l
e
sr
e
v
e
n
u
ep
e
rc
o
mp
o
s
i
t
es
a
l
e
s
:
(
1
2xP5
.
2
5
)+(
1
0xP7
.
5
0
)+(
6xP1
2
.
2
5
)
T
o
t
a
l
v
a
r
i
a
b
l
ec
o
s
t
p
e
rc
o
mp
o
s
i
t
es
a
l
e
s
:
(
1
2xP4
.
8
5
)+(
1
0xP6
.
9
5
)+(
6xP1
0
.
3
5
)
T
o
t
a
l
c
o
n
t
r
i
b
u
t
i
o
nma
r
g
i
np
e
rc
o
mp
o
s
i
t
es
a
l
e
s
(
P2
1
1
.
5
0-P1
8
9
.
8
0
)
Co
mp
o
s
i
t
eb
r
e
a
k
e
v
e
np
o
i
n
t
P7
5
,
9
5
0÷P2
1
.
7
0
9
,
0
0
0
6
,
0
0
0
P2
1
1
.
5
0
P1
8
9
.
8
0
P2
1
.
7
0
3
,
5
0
0
No
t
e
:T
o
t
a
l
b
r
e
a
k
e
v
e
nu
n
i
t
s
:3
,
5
0
0x2
8=9
8
,
0
0
0
46
47
.
An
s
we
r
:C
WACMR=(
.
6x.
4
)+(
.
4x.
1
5
)
F
i
x
e
dCo
s
t
s=2
2
5
0
0
0x1
.
3
Sa
l
e
s(
2
9
2
5
0
0+4
8
0
0
0
)÷.
3
.
An
s
we
r
:C
UCM=(
6
0
,
0
0
0x0
.
7
5
)
+
(
4
5
,
0
0
0x1
.
2
5
)
6
0
,
0
0
0–4
5
,
0
0
0
=6
.
7
5
F
i
x
e
dc
o
s
t
=(
6
0
,
0
0
0x6
.
7
5
)
(
6
0
,
0
0
0x0
.
7
5
)
48
49
.
An
s
we
r
:
B
BEV=6
0
0
,
0
0
0
1
6–1
2
P3
6
0
,
0
0
0
P1
5
0
,
0
0
0
.
An
s
we
r
:
B
CMR=Be
f
o
r
eT
a
xPr
o
fi
t
Ma
r
g
i
n
M/
SRa
t
i
o
=(
0
.
0
6÷0
.
6
)÷.
2
5
=4
0
%
F
C=(
1
2
0
,
0
0
0x.
4
0
)–(
1
2
0
,
0
0
0x.
1
0
)=P3
6
,
0
0
0
An
n
u
a
l
F
C=3
6
,
0
0
0x1
2
50
3
0
%
P2
9
2
,
5
0
0
P1
,
1
3
5
,
0
0
0
.
P4
3
2
,
0
0
0
An
s
we
r
:A
Downloaded by Bell Escabarte (bellnicole2@yahoo.com)
lOMoARcPSD|8095156
51
52
53
54
55
56
.
Pr
o
fi
t
Ma
r
g
i
n=2
0
%x1
0
%=2
%
Pr
o
fi
t
=4
0
0
,
0
0
0x2
%=8
,
0
0
0
F
i
x
e
dCo
s
t
s=CM-Pr
o
fi
t
F
i
x
e
dCo
s
t
s=(
4
0
0
,
0
0
0x2
0
%)–8
,
0
0
0
P7
2
,
0
0
0
An
s
we
r
:
A
Re
v
i
s
e
dUCM=2
5–1
9
.
8
0–(
5x0
.
0
8
)
BEU=4
6
8
,
0
0
0
/
4
.
8
0
P4
.
8
0
9
7
,
5
0
0
.
An
s
we
r
:A
Th
eCo
mp
a
n
yp
r
o
j
e
c
t
e
dz
e
r
op
r
o
fi
t
b
a
s
e
do
nz
e
r
oa
d
v
e
r
t
i
s
i
n
ge
x
p
e
n
d
i
t
u
r
e
.
Ad
d
i
t
i
o
n
a
l
CM(
3
0
,
0
0
0u
n
i
t
s@ 1
0
)
P3
0
0
,
0
0
0
L
e
s
s
:
Re
q
u
i
r
e
dp
r
o
fi
t
2
0
0
,
0
0
0
Ma
x
i
mu
ma
d
v
e
r
t
i
s
i
n
gc
o
s
t
P1
0
0
,
0
0
0
.
.
An
s
we
r
:B
Ca
s
h
fl
o
wb
r
e
a
k
e
v
e
n
:2
7
0
,
0
0
0÷(
1
0
0
6
0
)
An
s
we
r
:A
CMR=Be
f
o
r
e
t
a
xr
e
t
u
r
no
ns
a
l
e
s
/
MSR
=(
0
.
0
6 0
.
6
0
) 0
.
2
5
BES=3
2
0
,
0
0
0 0
.
4
0
Sa
l
e
s=8
0
0
,
0
0
0 0
.
7
5
0
.
4
0o
r4
0
%
P8
0
0
,
0
0
0
P1
,
0
6
6
,
6
6
7
.
An
s
we
r
:B
Th
ee
a
s
i
e
rc
a
l
c
u
l
a
t
i
o
no
f
s
a
l
e
sv
a
l
u
eo
f
6
0
,
0
0
0u
n
i
t
si
st
od
i
v
i
d
et
h
et
o
t
a
l
a
n
n
u
a
l
c
o
s
t
sb
yt
o
t
a
l
c
o
s
t
r
a
t
i
oo
f
8
5
%(
1
0
0
%1
5
%)
.
Sa
l
e
sr
e
q
u
i
r
e
d=P1
,
9
1
2
,
5
0
0
/
0
.
8
5
P2
,
2
5
0
,
0
0
0
Un
i
t
s
e
l
l
i
n
gp
r
i
c
e=2
,
2
5
0
,
0
0
0
/
6
0
,
0
0
0
P3
7
.
5
0
.
An
s
we
r
:D
I
n
d
i
ff
e
r
e
n
c
ePo
i
n
t
=Ch
a
n
g
ei
nF
i
x
e
dCo
s
t
÷Ch
a
n
g
ei
nVa
r
i
a
b
l
eCo
s
t
I
n
c
r
e
a
s
ei
nfi
x
e
dc
o
s
t
:2@ 1
5
,
0
0
0
P3
0
,
0
0
0
De
c
r
e
a
s
ei
nv
a
r
i
a
b
l
ec
o
s
t
(
1
5
%-7
.
5
%)8
0
P6
I
n
d
i
ff
e
r
e
n
c
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o
i
n
t
:3
0
,
0
0
0÷6
57
6
,
7
5
0
.
5
,
0
0
0u
n
i
t
s
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s
we
r
:
A
WACM=(
0
.
2
5x5
)
+
(
0
.
7
5x7
)
=6
.
5
0
BEU=9
7
5
,
0
0
0
/
6
.
5
0
=1
5
0
,
0
0
0
58
.
An
s
we
r
:
B
Th
ea
d
d
i
t
i
o
n
a
l
fi
x
e
dc
o
s
t
so
f
P1
,
2
0
0
,
0
0
0s
h
o
u
l
db
ef
u
l
l
yc
o
v
e
r
e
db
yt
h
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a
mea
mo
u
n
t
a
sa
d
d
i
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e
s(
a
l
s
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d
d
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r
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I
n
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e
a
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e
dp
r
i
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e
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(
1
.
2
0
M/
8
0
,
0
0
0
) P1
3
5
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lOMoARcPSD|8095156
59
60
61
.
An
s
we
r
:A
Br
e
a
k
e
v
e
np
o
i
n
t
:
Ol
dp
o
l
i
c
y
: P8
0
,
0
0
0
/
7
Ne
wp
o
l
i
c
y
:P1
0
0
,
0
0
0
/
8
I
n
c
r
e
a
s
ei
nBr
e
a
k
e
v
e
np
o
i
n
t
1
1
,
4
2
9
1
2
,
5
0
0
1
,
0
7
1
.
An
s
we
r
:B
WACMR=(
.
4x.
2
)+(
.
5x
.
3
)+(
.
4x
.
5
)=0
.
4
3
BES=1
,
2
9
0
,
0
0
0÷.
4
3=P3
,
0
0
0
,
0
0
0
.
An
s
we
r
:A
Co
n
t
r
i
b
u
t
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o
nma
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g
i
n1
2
,
0
0
0x(
1
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0
0
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F
i
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e
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s
t
s
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e
r
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gp
r
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fi
t
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2
0
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0
0
0
3
,
6
0
0
,
0
0
0
P3
,
6
0
0
,
0
0
0
DOL
:
7
.
2
/
3
.
6=2t
i
me
s
62
.
An
s
we
r
:B
Th
ei
n
d
i
ff
e
r
e
n
c
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o
i
n
t
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e
f
e
r
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ot
h
el
e
v
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s
a
l
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st
h
a
t
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u
l
dg
i
v
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q
u
a
l
p
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o
t
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l
c
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o
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et
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l
t
e
r
n
a
t
i
v
e
s
1
1
.
3
0
x+6
0
,
0
0
0= 8
.
9
0
x+8
2
,
5
0
0
2
.
4
0
x= 2
2
,
5
0
0
x=9
,
3
7
5
63
.
An
s
we
r
:C
Va
r
i
a
b
l
ec
o
s
t
r
a
t
i
o=2
.
2
5
/
7
.
5
0=3
0
%
Va
r
i
a
b
l
ec
o
s
t
n
e
x
t
y
e
a
r=2
.
2
5x1
.
3
3
3
3=3
Se
l
l
i
n
gp
r
i
c
er
e
q
u
i
r
e
d=3
/
0
.
3
0=P1
0
64
.
An
s
we
r
:B
T
o
t
a
l
F
i
x
e
dCo
s
t
Op
e
r
a
t
i
n
gPr
o
fi
t
T
o
t
a
l
Co
n
t
r
i
b
u
t
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o
nMa
r
g
i
n
P1
5
4
,
0
0
0
2
6
,
0
0
0
P1
8
0
,
0
0
0
Se
l
l
i
n
gp
r
i
c
e
Co
n
t
r
i
b
u
t
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o
nma
r
g
i
np
e
ru
n
i
t
(
1
8
0
,
0
0
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2
,
0
0
0
)
Un
i
t
v
a
r
i
a
b
l
ec
o
s
t
65
.
An
s
we
r
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F
i
x
e
dc
o
s
t
s
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r
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t
i
n
gp
r
o
fi
t
Co
n
t
r
i
b
u
t
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o
nma
r
g
i
n
66
1
5
P5
6
0
0
,
0
0
0
1
2
0
,
0
0
0
7
2
0
,
0
0
0
Un
i
t
c
o
n
t
r
i
b
u
t
i
o
nma
r
g
i
n7
2
0
,
0
0
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0
0
,
0
0
0
Se
l
l
i
n
gp
r
i
c
e(
1
.
8
0÷0
.
4
0
)
P2
0
1
.
8
0
P4
.
5
0
.
An
s
we
r
:B
Co
n
t
r
i
b
u
t
i
o
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i
np
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rma
c
h
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o
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o
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s
Pr
o
d
u
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t
A
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2
0
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lOMoARcPSD|8095156
Pr
o
d
u
c
t
B
67
P1
6x8
.
An
s
we
r
:A
4
4
0
,
0
0
0+(
1
1
0
,
4
0
0
/
0
.
6
1
)=
4–2
.
7
0
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2
8
4
8
0
,
0
0
0
Re
v
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e
dv
a
r
i
a
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s
t
:P2
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4
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0
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.
1
5
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68
.
An
s
we
r
:D
VCRa
t
i
o3
7
5
,
0
0
/
6
2
5
,
0
0
0=6
0
%
VC/
u
n
i
t
3
7
5
,
0
0
0
/
2
5
,
0
0
0=P1
5
Ne
wVC=1
5+(
4
.
5
0–2
.
5
0
)
=P1
7
SP=1
7
/
0
.
6=P2
8
.
3
3
69
.
An
s
we
r
:B
Th
el
e
v
e
l
o
f
s
a
l
e
st
h
a
t
wo
u
l
dg
i
v
ee
q
u
a
l
c
o
s
t
s
:
0
.
0
6
S=(
4
0x2
4
,
0
0
0
)
+0
.
0
2
S
0
.
0
4
S=9
6
0
,
0
0
0
S=2
4
M
70
.
An
s
we
r
:C
Ad
d
i
t
i
o
n
a
l
fi
x
e
dc
o
s
t
/
we
e
k
:
3
1
,
2
0
0
/
5
2=6
0
0
P2
.
7
0
Ad
d
i
t
i
o
n
a
l
we
e
k
l
ys
a
l
e
st
oc
o
v
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ra
d
d
i
t
i
o
n
a
l
fi
x
e
dc
o
s
t
:
6
0
0
/
0
.
2
5=2
,
4
0
0
T
o
t
a
l
Su
n
d
a
y
’
ss
a
l
e
s(
wh
e
r
e2
,
4
0
0r
e
p
r
e
s
e
n
t
s2
5
%)
:
2
,
4
0
0
/
0
.
2
5=9
,
6
0
0
Al
t
e
r
n
a
t
i
v
es
o
l
u
t
i
o
n
:
6
0
0=0
.
2
5x0
.
2
5
S
6
0
0=0
.
0
6
2
5
S
S=9
,
6
0
0
71
.
An
s
we
r
:A
Ne
wBES=8
7
3
,
6
0
0
/
1
4
0=6
,
2
4
0
Ne
wF
C=8
4
0
,
0
0
0x1
.
0
4=8
7
3
,
6
0
0
Ne
wCM=2
5
0–1
0
0–
(
1
0
0x0
.
1
0
)=1
4
0
Ol
dBES=8
4
0
,
0
0
0
/
1
5
0=5
,
6
0
0
I
n
c
r
e
a
s
ei
nBEU=6
,
2
4
0–5
,
6
0
0=6
4
0
72
.
An
s
we
r
:C
Co
mp
o
s
i
t
eCM=4
0+(
2x2
0
)
=8
0
Co
mp
o
s
i
t
eBE=9
1
0
,
0
0
0
/
8
0
=1
1
,
3
7
5
73
.
An
s
we
r
:C
Downloaded by Bell Escabarte (bellnicole2@yahoo.com)
lOMoARcPSD|8095156
Re
q
u
i
r
e
dn
e
ws
a
l
e
s=2
0
0
5s
a
l
e
s+(
P1
1
2
,
5
0
0
/
CMR)
=P5
M+
(
P1
1
2
,
5
0
0
/
0
.
4
5
)
P5
.
2
5
M
CMR=(
2
5
0–1
3
7
.
5
0
)
/
2
5
0
4
5
%
74
.
An
s
we
r
:A
Br
e
a
k
e
v
e
nu
n
i
t
s=8
0
7
,
8
4
0÷5
.
3
0
1
5
2
,
4
2
3
Ne
wCM/
u
n
i
t
=2
0–1
4
.
7
0=5
.
3
0
Ne
wv
a
r
i
a
b
l
ec
o
s
t
:
(
1
4+(
1
4x
.
5x0
.
1
0
)=1
4
.
7
0
Ne
wF
C=7
9
2
,
0
0
0+(
7
9
2
,
0
0
0x
.
2
0
x
.
1
0
)=8
0
7
,
8
4
0
75
.
An
s
we
r
:A
I
n
d
i
ff
e
r
e
n
c
ep
o
i
n
t
= De
c
r
e
a
s
ei
nF
i
x
e
dCo
s
t
I
n
c
r
e
a
s
ei
nVa
r
i
a
b
l
eCo
s
t
=8
0
,
0
0
0
/
0
.
0
5
=P1
.
6
0
M
76
.
An
s
we
r
:D
Pr
o
c
e
s
s
i
n
gh
o
u
r
sp
e
ru
n
i
t
:
XY–7
:
0
.
7
5
/
1=0
.
7
5o
r4
5mi
n
u
t
e
s
BD–4
:
0
.
2
0
/
1=0
.
2
0o
r1
2mi
n
u
t
e
s
Ad
d
i
t
i
o
n
a
l
c
o
n
t
r
i
b
u
t
i
o
nma
r
g
i
nu
s
i
n
g1
0
0
,
0
0
0h
o
u
r
s
:
XY–7
:
1
0
0
,
0
0
0
/
0
.
7
5xP1=P1
3
3
,
3
3
3
BD–4
:
1
0
0
,
0
0
0
/
0
.
2
0xP0
.
5
0=P2
5
0
,
0
0
0
77
.
An
s
we
r
:
B
Un
i
t
ss
o
l
dt
oe
a
r
nP1
M:
(
1
,
0
0
0
,
0
0
0+1
,
0
0
0
,
0
0
0
)/
5
.
2
5=3
8
0
,
9
5
2
Th
eu
s
eo
f
P1
Mfi
x
e
dc
o
s
t
swi
l
l
r
e
q
u
i
r
e3
8
0
,
9
5
2u
n
i
t
swh
i
c
ha
r
ewi
t
h
i
nt
h
efi
r
s
t
r
a
n
g
e
.
78
.
An
s
we
r
:
A
F
i
x
e
dc
o
s
t
s
=7
9
2
,
0
0
0+
(
7
9
2
,
0
0
0x0
.
2
0x0
.
1
0
)
=8
0
7
,
8
4
0
UCM=2
0–1
4–
(
1
4x0
.
5
0x0
.
1
0
)
=5
.
3
0
Co
mp
u
t
a
t
i
o
n=8
0
7
,
8
4
0
/
5
.
3
0
79
.
An
s
we
r
:A
Co
s
t
o
f
o
n
e4
–
f
o
o
t
p
i
e
c
eo
f
me
t
a
l4x1
3
.
6
0
L
e
s
sp
r
o
c
e
e
d
sf
r
o
ms
a
l
eo
f
s
c
r
a
p6
.
4/
1
6x8
Ne
t
c
o
s
t
o
f
o
n
e4
-f
o
o
t
p
i
e
c
eo
f
me
t
a
l
5
4
.
4
0
3
.
2
0
5
1
.
2
0
Ne
t
c
o
s
t
p
e
ro
u
n
c
eP5
1
.
2
0÷2
5
.
6o
z
P2
.
0
0
Ou
t
p
u
t
p
e
ro
n
e4
f
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l
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a
r
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o
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1
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.
0
0
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80
81
.
.
Sma
l
l
4x2
.
4
o
z
Sc
r
a
p
T
o
t
a
l
o
z
9
.
6
0
6
.
4
0
3
2
.
0
0
An
s
we
r
:B
Ma
t
e
r
i
a
l
c
o
s
t
p
e
ru
n
i
t
L
a
r
g
e
:
4xP2x1
.
8
Sma
l
l
2
.
4xP2x1
.
7
5
P1
4
.
4
0
P8
.
4
0
An
s
we
r
:A
Un
i
t
CM
L
a
r
g
e
:
2
9
.
0
0–(
8
.
5x1
.
8
)=1
3
.
7
0
Sma
l
l
:
1
4
.
0
0–(5
.
1x1
.
7
5
)=5
.
0
7
5
WACM=(
1
3
.
7
0+5
.
0
7
5
)÷2=9
.
3
8
7
5
Br
e
a
k
e
v
e
np
o
i
n
t
=8
6
0
,
0
0
0
/
9
.
3
8
7
5
=9
1
,
6
1
1
82
83
84
85
86
.
An
s
we
r
:C
CM/
u
n
i
t4
0
5
,
0
0
0÷1
,
8
0
0
BEV=2
4
7
,
5
0
0÷2
2
5
2
2
5
1
,
1
0
0u
n
i
t
s
.
An
s
we
r
:A
Op
e
r
a
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107
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108
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:
D
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1
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3
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109
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r
:B
Th
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110
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r
:C
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0
.
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r
:B
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7
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.
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7
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113
.
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r
:B
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.
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r
:B
Th
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r
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