lOMoARcPSD|9420933
05 x05 Standard Costing Variance Analysis
Bachelor of Science in Accountancy (Philippine School of Business Administration)
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lOMoARcPSD|9420933
St
andar
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ST
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6
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St
a
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1
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7
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ome
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n
2
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c
ho
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eo
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h
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o
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8
. Wh
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c
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o
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l
o
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t
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t
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me
n
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r
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n
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ya
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3
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c
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t
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o
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?
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b
u
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9
. Ad
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ff
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eb
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t
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lOMoARcPSD|9420933
St
andar
dCost
sandVar
i
anc
eAnal
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overhead to the product was based on 80% of practical capacity. It 100% of practical capacity
had been selected instead, how would the reported unfavorable spending and volume
variances be affected?
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Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
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. Samson Candle Co. manufactures candles in various shapes, sizes, colors, and
scents. Depending on the orders received, not all candles require the same
amount of color, dye, or scent materials. Yields also vary, depending upon the
2
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209
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
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During January, the following actual production information was provided:
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210
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
3
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0
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lOMoARcPSD|9420933
St
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217
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u
a
n
t
i
t
yu
s
e
d
Ad
df
a
v
o
r
a
b
l
eq
u
a
n
t
i
t
y(
2
0
9
/
5
.
5
)
St
a
n
d
a
r
dq
u
a
n
t
i
t
ya
l
l
o
we
d
1
,
0
6
6
3
8
1
,
1
0
4
. An
s
we
r
:
C
Ac
t
u
a
l
ma
t
e
r
i
a
l
sp
r
i
c
e
St
a
n
d
a
r
dQu
a
n
t
i
t
y
St
a
n
d
a
r
dp
r
i
c
e
Ac
t
u
a
l
Qu
a
n
t
i
t
yu
s
e
d
:
Pr
i
c
ev
a
r
i
a
n
c
eb
a
s
e
do
nu
s
a
g
e
:
1
0
5
,
0
0
0
/
3
5
,
0
0
0
1
2
,
0
0
0x2
6
0
,
0
0
0
/
2
4
,
0
0
0
2
4
,
0
0
0+(
2
,
5
0
0
/
2
.
5
)
2
5
,
0
0
0x(
3–2
.
5
0
)
11
12
13
. An
s
we
r
:D
Ac
t
u
a
l
Qu
a
n
t
i
t
yu
s
e
d
F
a
v
o
r
a
b
l
eQu
a
n
t
i
t
y
3
,
7
3
5
/
1
.
5
St
a
n
d
a
r
dQu
a
n
t
i
t
ya
l
l
o
we
d
Pr
o
d
u
c
t
i
o
ni
nu
n
i
t
s
1
7
,
4
0
0
/
1
5
. An
s
we
r
:A
AQ@ SP(
3
,
1
5
0x4
0
)
SQ@ SP(
6
0
0x5x4
0
)
Un
f
a
v
o
r
a
b
l
eQu
a
n
t
i
t
yVa
r
i
a
n
c
e
3
.
0
0
2
4
,
0
0
0
2
.
5
0
2
5
,
0
0
0
1
2
,
5
0
0
1
4
,
9
1
0
2
,
4
9
0
1
7
,
4
0
0
1
,
1
6
0
P1
2
6
,
0
0
0
1
2
0
,
0
0
0
P 6
,
0
0
0
14
. An
s
we
r
:A
Ac
t
u
a
l
q
u
a
n
t
i
t
yu
s
e
d(
p
o
u
n
d
s
)
2
3
,
5
0
0
L
e
s
s
:
Ex
c
e
s
sp
o
u
n
d
su
s
e
d(
1
,
0
0
0÷2
)
5
0
0
St
a
n
d
a
r
dQu
a
n
t
i
t
yAl
l
o
we
d
2
3
,
0
0
0
Al
t
e
r
n
a
t
i
v
eSo
l
u
t
i
o
nu
s
i
n
gt
h
ef
o
r
mu
l
af
o
rUs
a
g
eVa
r
i
a
n
c
e
:
MUV =(
AQ–
SQ)
SP
1
,
0
0
0=(
2
3
,
5
0
0–SQ)
2
1
,
0
0
0÷2=2
3
,
5
0
0–SQ
5
0
0=2
3
,
5
0
0–SQ
SQ =2
3
,
0
0
0
15
. An
s
we
r
:D
Ac
t
u
a
l
Pu
r
c
h
a
s
eCo
s
t
s–(
AQ xSP)
=8
4
,
0
0
0–(
3
0
,
0
0
0x3
)6
,
0
0
0F
a
v
o
r
a
b
l
e
St
a
n
d
a
r
dPr
i
c
e=Us
a
g
eVa
r
i
a
n
c
e÷(
AQ–SQ)
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
3
,
0
0
0÷(
3
0
,
0
0
0–2
9
,
0
0
0
)= P3
16
. An
s
we
r
:B
Th
ea
c
t
u
a
l
p
u
r
c
h
a
s
ep
r
i
c
ep
e
ru
n
i
tc
a
nb
ec
o
n
v
e
n
i
e
n
t
l
ys
o
l
v
e
db
yu
s
i
n
gt
h
ep
u
r
c
h
a
s
ep
r
i
c
ev
a
r
i
a
n
c
e-MPV=AQ(
APSP)
2
4
0=1
,
6
0
0(
AP–3
.
6
0
)
2
4
0÷1
,
6
0
0=AP–3
.
6
0
0
.
1
5=AP–3
.
6
0
AP=3
.
4
5
17
. An
s
we
r
:C
MPV=1
,
4
0
0
(
1
.
1
0–1
.
0
0
)
=1
4
0
18
. An
s
we
r
:A
MUV= (
AQ–SQ)
SP
=(
2
,
3
0
0–2
,
1
0
0
)6
.
2
5
=1
,
2
5
0Un
f
a
v
o
r
a
b
l
e
19
. An
s
we
r
:C
Ac
t
u
a
l
ma
t
e
r
i
a
l
sc
o
s
t
AQ@ SP(
2
2
,
0
0
0x1
.
2
5
)
F
a
v
o
r
a
b
l
ePr
i
c
eVa
r
i
a
n
c
e
2
6
,
4
0
0
2
7
,
5
0
0
(1
,
1
0
0
)
20
. An
s
we
r
:A
St
a
n
d
a
r
dma
t
e
r
i
a
l
sc
o
s
t
p
e
rb
a
t
c
h(
2
0
0x1
)+(
8
4
0x0
.
2
0
)+(
7x2
)+(
3x6
) P4
0
0
Ex
p
e
c
t
e
dy
i
e
l
di
nb
a
t
c
h(
2
0
,
1
6
0÷1
,
0
5
0
)
1
9
.
2
0
Ac
t
u
a
l
y
i
e
l
d
1
8
.
5
0
Un
f
a
v
o
r
a
b
l
ey
i
e
l
di
nb
a
t
c
h
0
.
7
0
Un
f
a
v
o
r
a
b
l
ey
i
e
l
dv
a
r
i
a
n
c
e(
0
.
7
0x4
0
0
)
P2
8
0
21
. An
s
we
r
:D
Ma
t
e
r
i
a
l
s
Ac
t
u
a
l
c
o
s
t
Bu
d
g
e
t
e
dc
o
s
t(
8
,
5
0
0@ 1
5
)
Ma
t
e
r
i
a
l
sc
o
s
t
v
a
r
i
a
n
c
e
L
a
b
o
r
AH@ SR (
6
,
3
7
5@ 1
2
)
SH@ SR (
8
,
5
0
0@ 0
.
7
5@ 1
2
)
L
a
b
o
rEffic
i
e
n
c
yVa
r
i
a
n
c
e
Ac
t
u
a
l
Pa
y
r
o
l
l
AH@ SR (
6
,
3
7
5@ 1
2
)
L
a
b
o
rRa
t
eVa
r
i
a
n
c
e
22
1
2
7
,
5
0
0
1
2
7
,
5
0
0
0
7
6
,
5
0
0
7
6
,
5
0
0
0
7
7
,
7
7
5
7
6
,
5
0
0
1
,
2
7
5
. An
s
we
r
:C
(
AR-SR)
xAH=r
a
t
ev
a
r
i
a
n
c
e
Th
e
r
e
f
o
r
e
,
t
h
et
o
t
a
l
v
a
r
i
a
n
c
e(
P6
5
4
.
5
0
)wh
e
nd
i
v
i
d
e
db
yt
h
eh
o
u
r
l
yd
i
ff
e
r
e
n
c
e(
P4
.
2
7P4
.
1
0
)wi
l
l
e
q
u
a
l
t
h
ea
c
t
u
a
l
h
o
u
r
s
.
Ac
t
u
a
l
h
o
u
r
s(
P6
5
4
.
5
0
/
P
.
1
7
)=3
,
8
5
0
.
Pr
o
o
f
:
(
P4
.
2
7-P4
.
1
0
)x3
,
8
5
0=P6
5
4
.
5
0
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lOMoARcPSD|9420933
23
24
25
26
. An
s
we
r
:A
L
a
b
o
r
AHSt
d
.
Mi
xa
t
AHDi
ff
SRL
a
b
o
rMi
xVa
r
i
a
n
c
e
M4
,
5
0
0
5
,
0
0
0
(
5
0
0
)
P1
0
P(
5
,
0
0
0
)
F3
,
0
0
0
2
,
5
0
0
5
0
0
5
2
,
5
0
0
7
,
5
0
0
7
,
5
0
0
P
(
2
,
5
0
0
)
F
a
v
. An
s
we
r
:A
L
a
b
o
rYi
e
l
dVa
r
i
a
n
c
e
:
Ex
p
e
c
t
e
dYi
e
l
d
4
0
,
0
0
0
Ac
t
u
a
l
Yi
e
l
d
3
6
,
0
0
0
Di
ff
e
r
e
n
c
e
4
,
0
0
0
Mu
l
t
i
p
l
yb
ySt
a
n
d
a
r
dl
a
b
o
rc
o
s
t
p
e
ru
n
i
t
P1
.
5
6
2
5
*
Yi
e
l
dVa
r
i
a
n
c
e
P6
,
2
5
0
U
*
St
a
n
d
a
r
dc
o
s
t
÷St
a
n
d
a
r
dYi
e
l
d =P6
,
2
5
0÷4
,
0
0
0=P1
.
5
6
2
5
. An
s
we
r
:C
Di
r
e
c
t
l
a
b
o
rc
o
s
t
a
t
s
t
a
n
d
a
r
dr
a
t
e
St
a
n
d
a
r
dr
a
t
e
7
,
1
5
0–7
5
0
6
,
4
0
0
/
8
0
0
6
,
4
0
0
8
.
0
0
. An
s
we
r
:A
Ac
t
u
a
l
c
o
s
t
F
a
v
o
r
a
b
l
eRa
t
eVa
r
i
a
n
c
e
Ac
t
u
a
l
h
o
u
r
s@ s
t
a
n
d
a
r
dr
a
t
e
St
a
n
d
a
r
dRa
t
e
:1
1
,
0
0
0÷2
,
0
0
0
Ex
p
e
c
t
e
dy
i
e
l
d(
4
0
0
,
0
0
0u
n
i
t
s/
7
5
0h
r
s
)7
,
5
0
0=4
0
,
0
0
0
27
. An
s
we
r
:C
L
EV:(
2
0
,
0
0
0–2
1
,
0
0
0
)
6
.
1
5=(
6
,
1
5
0
)
F
St
a
n
d
a
r
dRa
t
e
:
3
,
0
0
0=1
2
6
,
0
0
0–2
0
,
0
0
0
SR
1
2
3
,
0
0
0=2
0
,
0
0
0
SR
SR =6
.
1
5
28
. An
s
we
r
:C
L
EV:(
4
1
0x2
0
)–8
,
4
4
0=(
2
4
0
)
F
29
. An
s
we
r
:C
Ac
t
u
a
l
h
o
u
r
s
L
e
s
sUn
f
a
v
o
r
a
b
l
eh
o
u
r
s
St
a
n
d
a
r
dh
o
u
r
sa
l
l
o
we
d
St
a
n
d
a
r
dr
a
t
e
:9
6
0
,
0
0
0
/
6
0
,
0
0
0
30
. An
s
we
r
:B
SR =L
EV÷(
AH–SH)
=4
,
0
0
0÷(
2
9
,
0
0
0–3
0
,
0
0
0
)
=P4
.
0
0
31
. An
s
we
r
:C
AR=SR–(
L
RV÷AH)
AR=P4
.
0
0–(
5
,
8
0
0÷2
9
,
0
0
0
)
=P3
.
8
0
32
. An
s
we
r
:B
1
,
1
4
8
,
0
0
0
/
1
6
.
4
0
1
2
0
,
0
0
0
/
1
6
1
0
,
0
0
0
1
,
0
0
0
1
1
,
0
0
0
5
.
5
0
7
0
,
0
0
0
7
,
5
0
0
6
2
,
5
0
0
1
6
.
0
0
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
Va
r
i
a
b
l
eOHr
a
t
e
/
h
r-P2
7
,
0
0
0÷4
5
,
0
0
0
Di
r
e
c
t
l
a
b
o
rr
a
t
e
/
h
r=P0
.
6
0÷0
.
2
0
Va
r
i
a
b
l
eOHi
sa
p
p
l
i
e
da
t
2
0
%o
f
d
i
r
e
c
t
l
a
b
o
rc
o
s
t
Ac
t
u
a
l
h
o
u
r
sP1
4
0
,
7
0
0÷(
P3–P0
.
2
0
)
Un
f
a
v
o
r
a
b
l
eh
o
u
r
sP5
,
1
0
0÷P3
SHa
l
l
o
we
d
33
. An
s
we
r
:B
Ac
t
u
a
l
d
i
r
e
c
t
l
a
b
o
rc
o
s
t
s
Ac
t
u
a
l
h
r
sa
t
s
t
dl
a
b
o
rr
a
t
e
Un
f
a
v
o
r
a
b
l
el
a
b
o
rr
a
t
ev
a
r
i
a
n
c
e
St
a
n
d
a
r
dl
a
b
o
rr
a
t
e
:
3
,
2
0
0=(
3
4
,
5
0
0–3
5
,
0
0
0
)SR
3
,
2
0
0=5
0
0
SR
SR =6
.
4
0
P0
.
6
0
P3
.
0
0
5
0
,
2
5
0
1
,
7
0
0
4
8
,
5
5
0
(
3
4
,
5
0
0xP6
.
4
)
P2
4
1
,
5
0
0
2
2
0
,
8
0
0
P2
0
,
7
0
0
34
. An
s
we
r
:B
Ac
t
u
a
l
h
o
u
r
s=L
a
b
o
rr
a
t
ev
a
r
i
a
n
c
e÷
(
ARSR)
P1
2
,
0
0
0÷(
P1
0–P9
) 1
2
,
0
0
0h
o
u
r
s
35
. An
s
we
r
:D
L
RV=AH(
AR–SR)
5
,
5
0
0=1
0
,
0
0
0
(
7
.
5
0–SR)
5
,
5
0
0÷1
0
,
0
0
0=7
.
5–SR
0
.
5
5=7
.
5
0–SR
SR =8
.
0
5
36
. An
s
we
r
:D
Th
ec
o
n
t
r
o
l
l
a
b
l
ev
a
r
i
a
n
c
ei
st
h
es
u
mo
f
t
h
es
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
sp
l
u
st
h
ee
ffic
i
e
n
c
yv
a
r
i
a
n
c
e
.
Va
r
i
a
b
l
eo
v
e
r
h
e
a
ds
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
P(3
,
6
0
0
)
F
i
x
e
do
v
e
r
h
e
a
ds
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
P(
1
0
,
0
0
0
)
Va
r
i
a
b
l
eo
v
e
r
h
e
a
de
ffic
i
e
n
c
yv
a
r
i
a
n
c
e
P6
,
0
0
0
T
o
t
a
l
c
o
n
t
r
o
l
l
a
b
l
ev
a
r
i
a
n
c
e
P7
,
6
0
0
Th
ev
o
l
u
mev
a
r
i
a
n
c
ei
sn
o
t
c
o
n
s
i
d
e
r
e
dac
o
n
t
r
o
l
l
a
b
l
ev
a
r
i
a
n
c
e
.
37
. An
s
we
r
:A
Mo
n
t
h
l
yb
u
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d
Ap
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
d
Un
f
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
38
39
(
1
5
0
,
0
0
0
/
1
2
)
1
2
,
5
0
0
(
2
,
4
5
0x2x2
.
5
) 1
2
,
2
5
0
2
5
0
. An
s
we
r
:A
Va
r
i
a
b
l
eOHp
e
rDL
H4
8
,
0
0
0
/
2
4
,
0
0
0
Ac
t
u
a
l
o
v
e
r
h
e
a
d
Bu
d
g
e
t
e
dOHa
t
s
t
a
n
d
a
r
dh
o
u
r
s
:
Va
r
i
a
b
l
e2
1
,
0
0
0x2
F
i
x
e
d
F
a
v
o
r
a
b
l
ec
o
n
t
r
o
l
l
a
b
l
e
/
b
u
d
g
e
t
v
a
r
i
a
n
c
e
. An
s
we
r
:A
Bu
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d
2
.
0
0
1
4
7
,
0
0
0
4
2
,
0
0
0
1
0
8
,
0
0
0
1
5
0
,
0
0
0
(3
,
0
0
0
)
8
1
,
0
0
0
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
Ap
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
db
a
s
e
do
n8
0
%a
c
h
i
e
v
e
d(
2
4
,
0
0
0x3
)
Un
f
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
F
i
x
e
do
v
e
r
h
e
a
dr
a
t
eb
a
s
e
do
n2
7
,
0
0
0h
o
u
r
s
:(
8
1
,
0
0
0÷2
7
,
0
0
0
)
40
41
42
43
44
. An
s
we
r
:D
Ac
t
u
a
l
o
v
e
r
h
e
a
d
L
e
s
sBu
d
g
e
t
e
dOHa
t
s
t
a
n
d
a
r
dh
o
u
r
s
Va
r
i
a
b
l
e
3
2
,
0
0
0x5
1
6
0
,
0
0
0
F
i
x
e
d
6
4
,
0
0
0
Un
f
a
v
o
r
a
b
l
eb
u
d
g
e
t
v
a
r
i
a
n
c
e
. An
s
we
r
:C
Ac
t
u
a
l
o
v
e
r
h
e
a
d
Bu
d
g
e
t
a
t
SH
F
a
v
o
r
a
b
l
ec
o
n
t
r
o
l
l
a
b
l
ev
a
r
i
a
n
c
e
2
3
0
,
0
0
0
(
2
2
4
,
0
0
0
)
6
,
0
0
0
1
4
,
0
0
0
1
5
,
6
0
0
(1
,
6
0
0
)
. An
s
we
r
:C
OHa
p
p
l
i
c
a
t
i
o
nr
a
t
eb
a
s
e
do
nDLc
o
s
t
Ap
p
l
i
e
do
v
e
r
h
e
a
d
Ac
t
u
a
l
o
v
e
r
h
e
a
d
Ov
e
r
a
p
p
l
i
e
dOv
e
r
h
e
a
d
6
0
0
,
0
0
0
/
(
5
0
,
0
0
0x6
)
3
2
5
,
0
0
0x2
. An
s
we
r
:D
Ac
t
u
a
l
o
v
e
r
h
e
a
d
Bu
d
g
e
t
a
t
s
t
a
n
d
a
r
dh
o
u
r
s
:
F
i
x
e
dOH
Va
r
i
a
b
l
eOH (
3
2
,
0
0
0x5
)
Un
f
a
v
o
r
a
b
l
ec
o
n
t
r
o
l
l
a
b
l
ev
a
r
i
a
n
c
e
. An
s
we
r
:B
Bu
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d
Ap
p
l
i
e
dF
OH
Un
f
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
7
2
,
0
0
0
9
,
0
0
0
3
.
0
0
2
0
0
%
6
5
0
,
0
0
0
6
2
0
,
0
0
0
3
0
,
0
0
0
2
3
0
,
0
0
0
6
4
,
0
0
0
1
6
0
,
0
0
0
(
3
0
,
0
0
0x2
)
(
2
5
,
0
0
0x2
)
2
2
4
,
0
0
0
6
,
0
0
0
6
0
,
0
0
0
5
0
,
0
0
0
1
0
,
0
0
0
45
. An
s
we
r
:C
Effic
i
e
n
c
yv
a
r
i
a
n
c
e=(
AH–SH)xSVOHR (
1
4
,
0
0
0–1
3
,
5
0
0
)6=3
,
0
0
0UNF
St
a
n
d
a
r
dh
o
u
r
s
:4
,
5
0
0x31
3
,
5
0
0
46
. An
s
we
r
:D
Effic
i
e
n
c
yVa
r
i
a
n
c
e=(
3
1
,
5
0
0–3
0
,
0
0
0
)1
0 1
5
,
0
0
0Un
f
a
v
o
r
a
b
l
e
St
a
n
d
a
r
dh
o
u
r
s
:2
0
,
0
0
0u
n
i
t
sx1
.
5h
o
u
r
s
47
. An
s
we
r
:A
F
i
x
e
do
v
e
r
h
e
a
dr
a
t
ep
e
rh
o
u
r
De
n
o
mi
n
a
t
o
rh
o
u
r
s(
p
r
e
v
i
o
u
sn
u
mb
e
r
)
48
8
.
5
0–6
.
0
0
4
0
,
0
0
0
/
2
.
5
. An
s
we
r
:B
Ac
t
u
a
l
OH(
1
0
,
3
0
0+1
9
,
5
0
0
)
L
e
s
s
:
Bu
d
g
e
t
e
dOHa
t
a
c
t
u
a
l
h
o
u
r
s(
P2x9
,
5
0
0h
r
s
)+P1
0
,
0
0
0
Un
f
a
v
o
r
a
b
l
es
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
2
.
5
0
1
6
,
0
0
0
P2
9
,
8
0
0
2
9
,
0
0
0
P 8
0
0
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
49
50
51
52
53
54
55
56
57
58
. An
s
we
r
:C
EV=(
AH–SH)SVOHR (
1
4
,
0
0
0–1
3
,
5
0
0
)6
SH (
4
,
5
0
0x3
)
3
,
0
0
0
U
1
3
,
5
0
0
. An
s
we
r
:A
Ac
t
u
a
l
OH
Bu
d
g
e
t
e
dOHa
t
a
c
t
u
a
l
h
o
u
r
s(
3
,
5
0
0xP2
.
5
0
)+P7
,
0
0
0
F
a
v
o
r
a
b
l
es
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
. An
s
we
r
:A
F
i
x
e
dOHs
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
:
Ac
t
u
a
l
F
i
x
e
dOH -Bu
d
g
e
t
e
dF
i
x
e
dOH (
P3
1
5
,
0
0
0–P3
0
0
,
0
0
0
)
F
i
x
e
dOHv
o
l
u
mev
a
r
i
a
n
c
e
:
(
Bu
d
g
e
t
e
dUn
i
t
s–Ac
t
u
a
l
Un
i
t
s
)xSF
OHr
a
t
e(
5
0
,
0
0
0–5
5
,
0
0
0
)xP6
Bu
d
g
e
t
e
dp
r
o
d
u
c
t
i
o
n
:P3
0
0
,
0
0
0÷P3÷2h
o
u
r
s
. An
s
we
r
:A
Ac
t
u
a
l
v
a
r
i
a
b
l
eo
v
e
r
h
e
a
d
AH@ SVOHR (
2
7
0
,
0
0
0x2
)
Va
r
i
a
b
l
eOhs
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
,
F
a
v
o
r
a
b
l
e
AH@ SVOHR
SH@ SVOH (
2
6
0
,
0
0
0x2
)
Un
f
a
v
o
r
a
b
l
eVOHe
ffic
i
e
n
c
yv
a
r
i
a
n
c
e
. An
s
we
r
:D
Ac
t
u
a
l
Bu
d
g
e
t(
4
,
5
0
0x2
.
4
0
)
F
a
v
o
r
a
b
l
eBu
d
g
e
t
v
a
r
i
a
n
c
e
5
0
,
0
0
0
/
4
0
,
0
0
0
1
,
0
8
0
/
3
,
6
0
0
)
F
P(
3
0
,
0
0
0
P1
0
,
1
0
0
1
0
,
8
0
0
P( 7
0
0
)
1
1
.
2
0
6
7
2
,
0
0
0
6
2
,
4
0
0
6
2
,
0
0
0
4
0
0
. An
s
we
r
:C
Ap
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
d
(
3
,
0
0
0x3x3
.
5
0
)
L
e
s
s
:
F
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
Bu
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d
. An
s
we
r
:A
St
a
n
d
a
r
dr
a
t
e
:
Ex
c
e
s
sr
a
t
e
Ac
t
u
a
l
r
a
t
e
P1
5
,
0
0
0U
5
2
0
,
0
0
0
5
4
0
,
0
0
0
(
2
0
,
0
0
0
)
5
4
0
,
0
0
0
5
2
0
,
0
0
0
2
0
,
0
0
0
. An
s
we
r
:C
F
i
x
e
do
v
e
r
h
e
a
dp
e
rh
o
u
r
:1
6x0
.
7
An
n
u
a
l
fi
x
e
dOHb
u
d
g
e
t5
,
0
0
0x1
2x1
1
.
2
0
. An
s
we
r
:B
Ac
t
u
a
l
v
a
r
i
a
b
l
eo
v
e
r
h
e
a
d
Va
r
i
a
b
l
eOHa
p
p
l
i
e
d
Un
f
a
v
o
r
a
b
l
ev
a
r
i
a
b
l
eOHv
a
r
i
a
n
c
e
P1
5
,
0
0
0
1
5
,
7
5
0
P( 7
5
0
)
3
1
,
5
0
0
8
7
5
3
0
,
6
2
5
1
.
2
5
0
.
0
3
1
.
2
8
. An
s
we
r
:A
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
Ap
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
d
L
e
s
sf
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
Bu
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d
59
60
61
62
63
4
8
,
0
0
0
1
2
,
0
0
0
3
6
,
0
0
0
. An
s
we
r
:A
Un
f
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
Un
f
a
v
o
r
a
b
l
eVOHs
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
T
o
t
a
l
Ne
t
Un
f
a
v
o
r
a
b
l
ev
a
r
i
a
n
c
e
F
a
v
o
r
a
b
l
efi
x
e
dOHb
u
d
g
e
t
v
a
r
i
a
n
c
e
2
5
,
0
0
0
1
8
,
0
0
0
4
3
,
0
0
0
2
,
0
0
0
4
1
,
0
0
0
. An
s
we
r
:A
Ne
t
OHv
a
r
i
a
n
c
e
,
Un
f
a
v
o
r
a
b
l
e
L
e
s
s
:Un
f
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
Un
f
a
v
o
r
a
b
l
es
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
F
a
v
o
r
a
b
l
eF
OHb
u
d
g
e
t
v
a
r
i
a
n
c
e
2
,
0
0
0
(1
8
,
0
0
0
)
2
5
,
0
0
0
)
(
4
1
,
0
0
0
. An
s
we
r
:C
Bu
d
g
e
t
e
dfi
x
e
dOH
Ad
d
:
Fa
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
Ap
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
d
5
0
0
,
0
0
0
1
2
,
0
0
0
5
1
2
,
0
0
0
. An
s
we
r
:A
Ap
p
l
i
e
dF
OH (
8
,
0
0
0x6
)
L
e
s
s
:
F
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
Bu
d
g
e
t
e
dF
OH
4
8
,
0
0
0
1
2
,
0
0
0
3
6
,
0
0
0
. An
s
we
r
:A
Bu
d
g
e
t
e
dfi
x
e
dOH
(
3
,
0
0
0
,
0
0
0÷1
2mo
n
t
h
s
)
Ap
p
l
i
e
dfi
x
e
dOH
(
2
6
,
0
0
0@ 2x5
)
F
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
(1
0
,
0
0
0
)
F
F
i
x
e
dOHr
a
t
ep
e
rh
o
u
r (
3
,
0
0
0
,
0
0
0÷6
0
0
,
0
0
0
)
64
. An
s
we
r
:B
L
a
b
o
rEffic
i
e
n
c
y
:(
5
3
,
5
0
0–5
2
,
0
0
0
)8
1
2
,
0
0
0
Va
r
i
a
b
l
eOHEffic
i
e
n
c
y(
5
3
,
5
0
0–5
2
,
0
0
0
)6 9
,
0
0
0
T
o
t
a
l
e
ffic
i
e
n
c
yv
a
r
i
a
n
c
e
2
1
,
0
0
0
65
. An
s
we
r
:D
T
o
t
a
l
v
a
r
i
a
b
l
eo
v
e
r
h
e
a
dv
a
r
i
a
n
c
e(
8
0
,
0
0
0–9
0
,
0
0
0
)
Va
r
i
a
b
l
eo
v
e
r
h
e
a
ds
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
Va
r
i
a
b
l
eo
v
e
r
h
e
a
de
ffic
i
e
n
c
yv
a
r
i
a
n
c
e
8
,
8
0
0÷2
0
2
5
0
,
0
0
0
2
6
0
,
0
0
0
5
.
0
0
1
0
,
0
0
0f
a
v
o
r
a
b
l
e
1
,
2
0
0f
a
v
o
r
a
b
l
e
8
,
8
0
0f
a
v
o
r
a
b
l
e
4
4
0F
a
v
o
r
a
b
l
e
66
. An
s
we
r
:D
F
i
x
e
do
v
e
r
h
e
a
dv
o
l
u
mev
a
r
i
a
n
c
ei
samo
r
eme
a
n
i
n
g
f
u
l
v
a
r
i
a
n
c
ei
ne
v
a
l
u
a
t
i
n
gt
h
eu
s
eo
f
t
h
ec
a
p
a
c
i
t
y
.
67
. An
s
we
r
:B
Ac
t
u
a
l
v
a
r
i
a
b
l
eOH
Bu
d
g
e
t
e
dVOHa
t
a
c
t
u
a
l
h
o
u
r
s(
8
0
,
0
0
0xP3
)
P2
5
0
,
0
0
0
2
4
0
,
0
0
0
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
Un
f
a
v
o
r
a
b
l
eVOHs
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
P1
0
,
0
0
0
68
. An
s
we
r
:A
(
3
8
,
0
0
0u
n
i
t
s–5
0
,
0
0
0u
n
i
t
s
)xP8 P9
6
,
0
0
0
69
. An
s
we
r
:B
Sp
e
n
d
i
n
g[
P3
1
5
,
0
0
0–(
5
3
,
5
0
0xP6
)
]
Effic
i
e
n
c
y[
(
5
3
,
5
0
0–5
2
,
0
0
0
)xP6
]
70
71
72
. An
s
we
r
:B
Sp
e
n
d
i
n
g[
P2
6
0
,
0
0
0–(
P3
M÷1
2
)
]
Vo
l
u
me[
(
2
6
,
0
0
0–2
5
,
0
0
0
)xP1
0
]
P(
6
,
0
0
0
)
P9
,
0
0
0
P1
0
,
0
0
0
U
P1
0
,
0
0
0
F
. An
s
we
r
:C
Ac
t
u
a
l
fi
x
e
do
v
e
r
h
e
a
d
Bu
d
g
e
t
fi
x
e
do
v
e
r
h
e
a
d
(
4
,
0
0
0h
r
s@ P2
0
)
Un
f
a
v
o
r
a
b
l
efi
x
e
dOHSp
e
n
d
i
n
gv
a
r
i
a
n
c
e
Bu
d
g
e
t
e
d(
d
e
n
o
mi
n
a
t
o
r
)h
o
u
r
s (
4
0
,
0
0
0u
n
i
t
sx6÷6
0
)
. An
s
we
r
:B
Bu
d
g
e
t
fi
x
e
do
v
e
r
h
e
a
d
Ap
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
d(
3
8
,
0
0
0x0
.
1
0xP2
0
)
Un
f
a
v
o
r
a
b
l
ev
o
l
u
mev
a
r
i
a
n
c
e
P8
8
,
0
0
0
8
0
,
0
0
0
P8
,
0
0
0
4
,
0
0
0
P8
0
,
0
0
0
7
6
,
0
0
0
P4
,
0
0
0
73
. An
s
we
r
:A
Ac
t
u
a
l
v
a
r
i
a
b
l
eo
v
e
r
h
e
a
d
P1
6
,
4
0
0
Bu
d
g
e
t
a
t
a
c
t
u
a
l
h
o
u
r
s(
4
,
2
0
0xP4
)
1
6
,
8
0
0
F
a
v
o
r
a
b
l
ev
a
r
i
a
b
l
eOHs
p
e
n
d
i
n
gv
a
r
i
a
n
c
e P(4
0
0
)
74
. An
s
we
r
:C
Un
f
a
v
o
r
a
b
l
eEffic
i
e
n
c
yVa
r
i
a
n
c
e
:
(
AH–SH)SVOHR
(
4
,
2
0
0–3
,
8
0
0
)xP4=1
,
6
0
0UNF
SHa
l
l
o
we
d(
3
8
,
0
0
0u
n
i
t
sx1÷1
0
)=3
,
8
0
0h
o
u
r
s
75
. An
s
we
r
:A
Ac
t
u
a
l
v
a
r
i
a
b
l
eo
v
e
r
h
e
a
d
Bu
d
g
e
t
e
dVOHa
t
a
c
t
u
a
l
h
o
u
r
s(
1
7
,
2
0
0x6
)
Va
r
i
a
b
l
eo
v
e
r
h
e
a
ds
p
e
n
d
i
n
gv
a
r
i
a
n
c
e
,
UNF
VOHr
a
t
ep
e
rh
o
u
r(
1
3
5
,
0
0
0x0
.
8
0
)÷1
8
,
0
0
0h
o
u
r
s
1
0
8
,
5
0
0
1
0
3
,
2
0
0
5
,
3
0
0
P6
.
0
0
76
. An
s
we
r
:C
Th
ec
o
mp
u
t
a
t
i
o
no
fv
a
r
i
a
b
l
eo
v
e
r
h
e
a
de
ffic
i
e
n
c
yv
a
r
i
a
n
c
ei
n
v
o
l
v
e
st
h
ec
o
mp
a
r
i
s
o
no
ft
h
ea
c
t
u
a
lh
o
u
r
sa
n
ds
t
a
n
d
a
r
d
h
o
u
r
sa
l
l
o
we
db
ya
c
t
u
a
l
p
r
o
d
u
c
t
i
o
n
.
(
1
7
,
2
0
0–1
7
,
0
0
0
)xP6
1
,
2
0
0UNF
St
a
n
d
a
r
dh
o
u
r
sa
l
l
o
we
d
:8
,
5
0
0x2
1
7
,
0
0
0
77
. An
s
we
r
:D
Th
ea
mo
u
n
t
o
f
fi
x
e
do
v
e
r
h
e
a
db
u
d
g
e
t
(
s
p
e
n
d
i
n
g
)v
a
r
i
a
n
c
ei
sc
a
l
c
u
l
a
t
e
db
ys
u
b
t
r
a
c
t
i
n
gf
r
o
mt
h
ea
c
t
u
a
l
fi
x
e
do
v
e
r
h
e
a
dt
h
e
a
mo
u
n
t
o
f
b
u
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d
.
Ac
t
u
a
l
fi
x
e
do
v
e
r
h
e
a
d
2
8
,
0
0
0
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
Bu
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d(
1
3
5
,
0
0
0x0
.
2
)
Un
f
a
v
o
r
a
b
l
efi
x
e
do
v
e
r
h
e
a
db
u
d
g
e
t
v
a
r
i
a
n
c
e
2
7
,
0
0
0
1
,
0
0
0
78
. An
s
we
r
:B
Th
ea
mo
u
n
t
o
f
v
o
l
u
mev
a
r
i
a
n
c
e(
d
e
n
o
mi
n
a
t
o
ro
ro
v
e
r
/
u
n
d
e
r
a
p
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
dv
a
r
i
a
n
c
e
)i
sc
a
l
c
u
l
a
t
e
db
yc
o
mp
a
r
i
n
g
t
h
eb
u
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
da
n
dfi
x
e
do
v
e
r
h
e
a
da
p
p
l
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e
dt
op
r
o
d
u
c
t
i
o
n
.
Bu
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d
(
1
3
5
,
0
0
0x0
.
2
)
2
7
,
0
0
0
Ap
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
d
(
8
,
5
0
0x3
)
2
5
,
5
0
0
Un
d
e
r
a
p
p
l
i
e
d(
u
n
f
a
v
o
r
a
b
l
e
)v
o
l
u
mev
a
r
i
a
n
c
e
1
,
5
0
0
Al
t
e
r
n
a
t
i
v
ec
a
l
c
u
l
a
t
i
o
n
:
(
9
,
0
0
0–8
,
5
0
0
)x3
1
,
5
0
0
F
i
x
e
do
v
e
r
h
e
a
dp
e
ru
n
i
t
(
2
7
,
0
0
0÷9
,
0
0
0
)
3
79
. An
s
we
r
:C
St
du
n
i
t
c
o
s
t
:
Va
r
i
a
b
l
e
F
i
x
e
dOH
St
du
n
i
t
c
o
s
t
CGS–St
d
OHVo
l
u
meVa
r
i
a
n
c
e
:
80
81
82
83
84
85
(
7
,
0
0
0
,
0
0
0x0
.
6
0
)÷1
4
0
,
0
0
0
(
1
1
,
2
0
0
,
0
0
0x0
.
5
0
)÷1
6
0
,
0
0
0
(
1
0
0
,
0
0
0x6
5
)
(
1
6
0
,
0
0
0–1
4
0
,
0
0
0
)x3
5
P3
0
3
5
P6
5
6
,
5
0
0
,
0
0
0
P7
0
0
,
0
0
0UNF
. An
s
we
r
:A
SQa
l
l
o
we
d(
2
2
,
5
0
0x6
)
Un
f
a
v
o
r
a
b
l
eu
s
a
g
ev
a
r
i
a
n
c
e
Ac
t
u
a
l
q
u
a
n
t
i
t
yo
f
ma
t
e
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i
a
l
s
1
3
5
,
0
0
0
3
,
0
0
0
1
3
8
,
0
0
0
. An
s
we
r
:C
Ac
t
u
a
l
q
u
a
n
t
i
t
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u
r
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h
a
s
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da
n
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s
e
da
t
s
t
a
n
d
a
r
dp
r
i
c
e(
1
3
8
,
0
0
0x3
)
F
a
v
o
r
a
b
l
ep
r
i
c
ev
a
r
i
a
n
c
e
Ac
t
u
a
l
Qu
a
n
t
i
t
y@ Ac
t
u
a
l
Pr
i
c
e
Ac
t
u
a
l
Pr
i
c
e(
4
0
7
,
1
0
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3
8
,
0
0
0
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4
1
4
,
0
0
0
6
,
9
0
0
4
0
7
,
1
0
0
P2
.
9
5
. An
s
we
r
:C
SH@ SR
Effic
i
e
n
c
yVa
r
i
a
n
c
e
AH@ SR
Ac
t
u
a
l
h
o
u
r
s(
9
7
,
0
0
0÷5
)
9
0
,
0
0
0
7
,
0
0
0
9
7
,
0
0
0
1
9
,
4
0
0
. An
s
we
r
:D
AH@ SR (
1
9
,
4
0
0x3
)
Sp
e
n
d
i
n
gv
a
r
i
a
n
c
e
Ac
t
u
a
l
Va
r
i
a
b
l
eOv
e
r
h
e
a
d
5
8
,
2
0
0
1
,
3
0
0
5
9
,
5
0
0
. An
s
we
r
:B
Ap
p
l
i
e
dF
i
x
e
dOH
Un
d
e
r
a
p
p
l
i
e
dfi
x
e
do
v
e
r
h
e
a
d
Bu
d
g
e
t
e
dfi
x
e
do
v
e
r
h
e
a
d
1
2
6
,
0
0
0
1
4
,
0
0
0
1
4
0
,
0
0
0
. An
s
we
r
:C
De
n
o
mi
n
a
t
o
ro
rBu
d
g
e
t
e
dHo
u
r
s
:(
1
4
0
,
0
0
0÷7
)=2
0
,
0
0
0
Downloaded by serotomin_n (hasmin17.abueva@gmail.com)
lOMoARcPSD|9420933
86
. An
s
we
r
:C
MCE=Va
l
u
eAd
d
e
dHo
u
r
s÷Th
r
o
u
g
h
p
u
t
T
i
me
Pr
o
c
e
s
s
i
n
gh
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