Chapter 12 Forecasting Lecture Outline • Strategic Role of Forecasting in Supply Chain Management • Components of Forecasting Demand • Time Series Methods • Forecast Accuracy • Time Series Forecasting Using Excel • Regression Methods Copyright 2011 John Wiley & Sons, Inc. 12-2 Forecasting • Predicting the future • Qualitative forecast methods • subjective • Quantitative forecast methods • based on mathematical formulas Copyright 2011 John Wiley & Sons, Inc. 12-3 Is it better to over-forecast or under-forecast Effect Cost Schedule Over-forecasting Under-forecasting <100% 100% >100% Target as a Percentage of Nominal Forecast Qualitative Forecasting – Delphi Method 1. 2. 3. 4. 5. 6. Use a group of experts Address the forecast issue to them Solicit their responses without discussion. Average their responses, compute std. dev. Report results to the group of experts Return to step 3 Copyright 2011 John Wiley & Sons, Inc. 12-5 Assume you are an expert… • In what year will the world have essentially exhausted its oil reserves, at least from an economic view point? Economics come into play here because eventually it is no longer economically cost-effective to extract what oil remains. Just provide the year (like 2020), not a range, please. Copyright 2011 John Wiley & Sons, Inc. 12-6 Proven reserves of Oil--Worldwide AMOUNT (billions of barrels) 1400 1200 1000 800 AMOUNT (billions of barrels) 600 400 200 0 1975 1980 1985 1990 1995 Year Copyright 2011 John Wiley & Sons, Inc. 2000 2005 2010 The fallacy of forecasts • In 1914, U.S. Bureau of Mines predicted U.S. oil reserves would last only ten more years • In 1939, the U.S. Dept. of the Interior predicted that oil would last only 13 more years, and then in 1951, when the oil shortage never occurred, it predicted oil would run out in just 13 more years Copyright 2011 John Wiley & Sons, Inc. More fallacious forecasts • In a book published in 1972 entitled Limits to Growth, Dennis and Donella Meadows claimed that only 550 billion barrels of oil remained in the earth and that those barrels would all be consumed by now Copyright 2011 John Wiley & Sons, Inc. Sasser’s National energy model— wrong as well RESOURCE/R ESERVES U.S. Natural gas U.S. Oil U.S. Coal Foreign Oil Copyright 2011 John Wiley & Sons, Inc. Sasser Actual (2003) forecast (2003) All consumed 189 trillion cubic feet 167 billion 21.9 billion barrels barrels 3.94 trillion .271 trillion tons tons 1800 billion 1244 billion barrels barrels 11-12 System Dynamics models of energy • Not a forecasting tool • Enables understanding of the dynamics • How such dynamical behavior is likely to play out, given certain assumptions is key • Enables cycles, structures, to be identified • Enables policy implications to be discerned Copyright 2011 John Wiley & Sons, Inc. Commentary • Are oil, gas and coal fossil fuels or are they of abiotic origin? • This is not just a scientific question… Copyright 2011 John Wiley & Sons, Inc. Evidence for abiotic origin • Oil and gas are being found deep within the Earth’s crust, especially the Russians have been successful at this—how did decaying biomass ever get seven to ten miles down, underneath two miles of water? • Oil in sedimentary rock contains traces of material from rock below—especially the Devonian and Cambrian rock formations Copyright 2011 John Wiley & Sons, Inc. More evidence for abiotic origin • There is so much oil on planet earth—we really don’t know how much, since we don’t know how much unproven reserves there are Copyright 2011 John Wiley & Sons, Inc. The Oil Consumption Stack Unproven reserves discovery rate Proven reserves extraction rate Crude oil refinery rate Refined oil products consumptioin rate Copyright 2011 John Wiley & Sons, Inc. Supply Chain Management • Accurate forecasting determines inventory levels in the supply chain • Continuous replenishment • • • • supplier & customer share continuously updated data typically managed by the supplier reduces inventory for the company speeds customer delivery • Variations of continuous replenishment • • • • quick response JIT (just-in-time) VMI (vendor-managed inventory) stockless inventory Copyright 2011 John Wiley & Sons, Inc. 12-18 The Effect of Inaccurate Forecasting Copyright 2011 John Wiley & Sons, Inc. 12-19 Forecasting • Quality Management • Accurately forecasting customer demand is a key to providing good quality service • Strategic Planning • Successful strategic planning requires accurate forecasts of future products and markets Copyright 2011 John Wiley & Sons, Inc. 12-20 Types of Forecasting Methods • Depend on • time frame • demand behavior • causes of behavior Copyright 2011 John Wiley & Sons, Inc. 12-21 Time Frame • Indicates how far into the future is forecast • Short- to mid-range forecast • typically encompasses the immediate future • daily up to two years • Long-range forecast • usually encompasses a period of time longer than two years Copyright 2011 John Wiley & Sons, Inc. 12-22 Demand Behavior • Trend • a gradual, long-term up or down movement of demand • Random variations • movements in demand that do not follow a pattern • Cycle • an up-and-down repetitive movement in demand • Seasonal pattern • an up-and-down repetitive movement in demand occurring periodically Copyright 2011 John Wiley & Sons, Inc. 12-23 Demand Demand Forms of Forecast Movement Random movement Time (b) Cycle Demand Demand Time (a) Trend Time (c) Seasonal pattern Copyright 2011 John Wiley & Sons, Inc. Time (d) Trend with seasonal pattern 12-24 Forecasting Methods • Time series • statistical techniques that use historical demand data to predict future demand • Regression methods • attempt to develop a mathematical relationship between demand and factors that cause its behavior • Qualitative • use management judgment, expertise, and opinion to predict future demand Copyright 2011 John Wiley & Sons, Inc. 12-25 Qualitative Methods • Management, marketing, purchasing, and engineering are sources for internal qualitative forecasts • Delphi method • involves soliciting forecasts about technological advances from experts Copyright 2011 John Wiley & Sons, Inc. 12-26 Forecasting Process 1. Identify the purpose of forecast 2. Collect historical data 3. Plot data and identify patterns 6. Check forecast accuracy with one or more measures 5. Develop/compute forecast for period of historical data 4. Select a forecast model that seems appropriate for data 7. Is accuracy of forecast acceptable? No 8b. Select new forecast model or adjust parameters of existing model Yes 8a. Forecast over planning horizon Copyright 2011 John Wiley & Sons, Inc. 9. Adjust forecast based on additional qualitative information and insight 10. Monitor results and measure forecast accuracy 12-27 Time Series • Assume that what has occurred in the past will continue to occur in the future • Relate the forecast to only one factor - time • Include • moving average • exponential smoothing • linear trend line Copyright 2011 John Wiley & Sons, Inc. 12-28 Moving Average • Naive forecast • demand in current period is used as next period’s forecast • Simple moving average • uses average demand for a fixed sequence of periods • stable demand with no pronounced behavioral patterns • Weighted moving average • weights are assigned to most recent data Copyright 2011 John Wiley & Sons, Inc. 12-29 Moving Average: Naïve Approach MONTH Jan Feb Mar Apr May June July Aug Sept Oct Nov Copyright 2011 John Wiley & Sons, Inc. ORDERS PER MONTH 120 90 100 75 110 50 75 130 110 90 - FORECAST 120 90 100 75 110 50 75 130 110 90 12-30 Simple Moving Average n Di i=1 MAn = n where n = number of periods in the moving average Di = demand in period i Copyright 2011 John Wiley & Sons, Inc. 12-31 3-month Simple Moving Average MONTH Jan Feb Mar Apr May June July Aug Sept Oct Nov ORDERS PER MONTH 120 90 100 75 110 50 75 130 110 90 - Copyright 2011 John Wiley & Sons, Inc. MOVING AVERAGE – – – 103.3 88.3 95.0 78.3 78.3 85.0 105.0 110.0 3 Di i=1 MA3 = = 3 90 + 110 + 130 3 = 110 orders for Nov 12-32 5-month Simple Moving Average MONTH Jan Feb Mar Apr May June July Aug Sept Oct Nov ORDERS PER MONTH 120 90 100 75 110 50 75 130 110 90 - Copyright 2011 John Wiley & Sons, Inc. MOVING AVERAGE – – – – – 99.0 85.0 82.0 88.0 95.0 91.0 5 Di i=1 MA5 = = 5 90 + 110 + 130+75+50 5 = 91 orders for Nov 12-33 Smoothing Effects 150 – 5-month 125 – Orders 100 – 75 – 50 – 3-month Actual 25 – 0– | Jan | Feb | Mar | Apr | May | | June July | | Aug Sept | Oct | Nov Month Copyright 2011 John Wiley & Sons, Inc. 12-34 Weighted Moving Average • Adjusts moving average method to more closely reflect data fluctuations n WMAn = Wi Di i=1 where Wi = the weight for period i, between 0 and 100 percent Wi = 1.00 Copyright 2011 John Wiley & Sons, Inc. 12-35 Weighted Moving Average Example MONTH August September October WEIGHT DATA 17% 33% 50% 130 110 90 3 November Forecast WMA3 = Wi Di i=1 = (0.50)(90) + (0.33)(110) + (0.17)(130) = 103.4 orders Copyright 2011 John Wiley & Sons, Inc. 12-36 Exponential Smoothing • • • • Averaging method Weights most recent data more strongly Reacts more to recent changes Widely used, accurate method Copyright 2011 John Wiley & Sons, Inc. 12-37 Exponential Smoothing Ft +1 = Dt + (1 - )Ft where: Ft +1 = forecast for next period Dt = actual demand for present period Ft = previously determined forecast for present period = weighting factor, smoothing constant Copyright 2011 John Wiley & Sons, Inc. 12-38 Effect of Smoothing Constant 0.0 1.0 If = 0.20, then Ft +1 = 0.20 Dt + 0.80 Ft If = 0, then Ft +1 = 0 Dt + 1 Ft = Ft Forecast does not reflect recent data If = 1, then Ft +1 = 1 Dt + 0 Ft = Dt Forecast based only on most recent data Copyright 2011 John Wiley & Sons, Inc. 12-39 Exponential Smoothing (α=0.30) PERIOD 1 2 3 4 5 6 7 8 9 10 11 12 MONTH Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Copyright 2011 John Wiley & Sons, Inc. DEMAND 37 40 41 37 45 50 43 47 56 52 55 54 F2 = D1 + (1 - )F1 = (0.30)(37) + (0.70)(37) = 37 F3 = D2 + (1 - )F2 = (0.30)(40) + (0.70)(37) = 37.9 F13 = D12 + (1 - )F12 = (0.30)(54) + (0.70)(50.84) = 51.79 12-40 Exponential Smoothing PERIOD MONTH DEMAND 1 2 3 4 5 6 7 8 9 10 11 12 13 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan 37 40 41 37 45 50 43 47 56 52 55 54 – Copyright 2011 John Wiley & Sons, Inc. FORECAST, Ft + 1 ( = 0.3) ( = 0.5) – 37.00 37.90 38.83 38.28 40.29 43.20 43.14 44.30 47.81 49.06 50.84 51.79 – 37.00 38.50 39.75 38.37 41.68 45.84 44.42 45.71 50.85 51.42 53.21 53.61 12-41 Exponential Smoothing 70 – 60 – = 0.50 Actual Orders 50 – 40 – = 0.30 30 – 20 – 10 – 0– | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 Month Copyright 2011 John Wiley & Sons, Inc. 12-42 Adjusted Exponential Smoothing AFt +1 = Ft +1 + Tt +1 where T = an exponentially smoothed trend factor Tt +1 = (Ft +1 - Ft) + (1 - ) Tt where Tt = the last period trend factor = a smoothing constant for trend 0 ≤ ≤ 1 Copyright 2011 John Wiley & Sons, Inc. 12-43 Adjusted Exponential Smoothing (β=0.30) PERIOD MONTH DEMAND 1 2 3 4 5 6 7 8 9 10 11 12 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 37 40 41 37 45 50 43 47 56 52 55 54 Copyright 2011 John Wiley & Sons, Inc. T3 = (F3 - F2) + (1 - ) T2 = (0.30)(38.5 - 37.0) + (0.70)(0) = 0.45 AF3 = F3 + T3 = 38.5 + 0.45 = 38.95 T13 = (F13 - F12) + (1 - ) T12 = (0.30)(53.61 - 53.21) + (0.70)(1.77) = 1.36 AF13 = F13 + T13 = 53.61 + 1.36 = 54.97 12-44 Adjusted Exponential Smoothing PERIOD MONTH DEMAND FORECAST Ft +1 1 2 3 4 5 6 7 8 9 10 11 12 13 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan 37 40 41 37 45 50 43 47 56 52 55 54 – 37.00 37.00 38.50 39.75 38.37 38.37 45.84 44.42 45.71 50.85 51.42 53.21 53.61 Copyright 2011 John Wiley & Sons, Inc. TREND Tt +1 ADJUSTED FORECAST AFt +1 – 0.00 0.45 0.69 0.07 0.07 1.97 0.95 1.05 2.28 1.76 1.77 1.36 – 37.00 38.95 40.44 38.44 38.44 47.82 45.37 46.76 58.13 53.19 54.98 54.96 12-45 Adjusted Exponential Smoothing Forecasts 70 – Adjusted forecast ( = 0.30) 60 – Actual Demand 50 – 40 – Forecast ( = 0.50) 30 – 20 – 10 – 0– | 1 | 2 | 3 Copyright 2011 John Wiley & Sons, Inc. | 4 | 5 | | 6 7 Period | 8 | 9 | 10 | 11 | 12 | 13 12-46 Linear Trend Line y = a + bx where a = intercept b = slope of the line x = time period y = forecast for demand for period x Copyright 2011 John Wiley & Sons, Inc. xy - nxy b = x2 - nx2 a = y-bx where n = number of periods x x = = mean of the x values n y y = n = mean of the y values 12-47 Least Squares Example x(PERIOD) y(DEMAND) xy x2 1 2 3 4 5 6 7 8 9 10 11 12 73 40 41 37 45 50 43 47 56 52 55 54 37 80 123 148 225 300 301 376 504 520 605 648 1 4 9 16 25 36 49 64 81 100 121 144 78 557 3867 650 Copyright 2011 John Wiley & Sons, Inc. 12-48 Least Squares Example x = 78 = 6.5 12 y = 557 = 46.42 12 b = xy - nxy = x2 - nx2 3867 - (12)(6.5)(46.42) =1.72 650 - 12(6.5)2 a = y - bx = 46.42 - (1.72)(6.5) = 35.2 Copyright 2011 John Wiley & Sons, Inc. 12-49 Linear trend line y = 35.2 + 1.72x Forecast for period 13 y = 35.2 + 1.72(13) = 57.56 units 70 – 60 – Actual Demand 50 – 40 – Linear trend line 30 – 20 – 10 – | 1 | 2 | 3 Copyright 2011 John Wiley & Sons, Inc. | 4 | 5 | | 6 7 Period | 8 | 9 | 10 | 11 | 12 | 13 12-50 Seasonal Adjustments Repetitive increase/ decrease in demand Use seasonal factor to adjust forecast Seasonal factor = Si = Copyright 2011 John Wiley & Sons, Inc. Di D 12-51 Seasonal Adjustment YEAR 2002 2003 2004 Total DEMAND (1000’S PER QUARTER) 1 2 3 4 Total 12.6 14.1 15.3 42.0 8.6 10.3 10.6 29.5 6.3 7.5 8.1 21.9 17.5 18.2 19.6 55.3 45.0 50.1 53.6 148.7 D1 42.0 S1 = = = 0.28 D 148.7 D3 21.9 S3 = = = 0.15 D 148.7 D2 29.5 S2 = = = 0.20 D 148.7 D4 55.3 S4 = = = 0.37 D 148.7 Copyright 2011 John Wiley & Sons, Inc. 12-52 Seasonal Adjustment For 2005 y = 40.97 + 4.30x = 40.97 + 4.30(4) = 58.17 SF1 = (S1) (F5) = (0.28)(58.17) = 16.28 SF2 = (S2) (F5) = (0.20)(58.17) = 11.63 SF3 = (S3) (F5) = (0.15)(58.17) = 8.73 SF4 = (S4) (F5) = (0.37)(58.17) = 21.53 Copyright 2011 John Wiley & Sons, Inc. 12-53 Forecast Accuracy • Forecast error • difference between forecast and actual demand • MAD • mean absolute deviation • MAPD • mean absolute percent deviation • Cumulative error • Average error or bias Copyright 2011 John Wiley & Sons, Inc. 12-54 Mean Absolute Deviation (MAD) Dt - Ft MAD = n where t = period number Dt = demand in period t Ft = forecast for period t n = total number of periods = absolute value Copyright 2011 John Wiley & Sons, Inc. 12-55 MAD Example PERIOD 1 2 3 4 5 6 7 8 9 10 11 12 DEMAND, Dt Ft ( =0.3) (Dt - Ft) |Dt - Ft| 37 40 41 37 45 50 43 47 56 52 55 54 37.00 37.00 37.90 38.83 38.28 40.29 43.20 43.14 44.30 47.81 49.06 50.84 – 3.00 3.10 -1.83 6.72 9.69 -0.20 3.86 11.70 4.19 5.94 3.15 – 3.00 3.10 1.83 6.72 9.69 0.20 3.86 11.70 4.19 5.94 3.15 49.31 53.39 557 Copyright 2011 John Wiley & Sons, Inc. 12-56 MAD Calculation Dt - Ft MAD = n 53.39 = 11 = 4.85 Copyright 2011 John Wiley & Sons, Inc. 12-57 Other Accuracy Measures Mean absolute percent deviation (MAPD) |Dt - Ft| MAPD = Dt Cumulative error E = et Average error et E= n Copyright 2011 John Wiley & Sons, Inc. 12-58 Comparison of Forecasts FORECAST MAD MAPD E (E) Exponential smoothing (= 0.30) Exponential smoothing (= 0.50) Adjusted exponential smoothing (= 0.50, = 0.30) Linear trend line 4.85 4.04 3.81 9.6% 8.5% 7.5% 49.31 33.21 21.14 4.48 3.02 1.92 2.29 4.9% – – Copyright 2011 John Wiley & Sons, Inc. 12-59 Forecast Control • Tracking signal • monitors the forecast to see if it is biased high or low • 1 MAD ≈ 0.8 б • Control limits of 2 to 5 MADs are used most frequently Tracking signal = Copyright 2011 John Wiley & Sons, Inc. (Dt - Ft) E = MAD MAD 12-60 Tracking Signal Values PERIOD DEMAND Dt FORECAST, Ft 1 2 3 4 5 6 7 8 9 10 11 12 37 40 41 37 45 50 43 47 56 52 55 54 37.00 37.00 37.90 38.83 38.28 40.29 43.20 43.14 44.30 47.81 49.06 50.84 TS3 = Copyright 2011 John Wiley & Sons, Inc. ERROR Dt - Ft – 3.00 3.10 -1.83 6.72 9.69 -0.20 3.86 11.70 4.19 5.94 3.15 E = (Dt - Ft) MAD – 3.00 6.10 4.27 10.99 20.68 20.48 24.34 36.04 40.23 46.17 49.32 – 3.00 3.05 2.64 3.66 4.87 4.09 4.06 5.01 4.92 5.02 4.85 TRACKING SIGNAL – 1.00 2.00 1.62 3.00 4.25 5.01 6.00 7.19 8.18 9.20 10.17 6.10 = 2.00 3.05 12-61 Tracking Signal Plot Tracking signal (MAD) 3 – 2 – Exponential smoothing ( = 0.30) 1 – 0 – -1 – -2 – Linear trend line -3 – | 0 | 1 | 2 | 3 Copyright 2011 John Wiley & Sons, Inc. | 4 | 5 | 6 Period | 7 | 8 | 9 | 10 | 11 | 12 12-62 Statistical Control Charts = (Dt - Ft)2 n-1 Using we can calculate statistical control limits for the forecast error Control limits are typically set at 3 Copyright 2011 John Wiley & Sons, Inc. 12-63 Statistical Control Charts 18.39 – UCL = +3 12.24 – Errors 6.12 – 0– -6.12 – -12.24 – -18.39 – | 0 LCL = -3 | 1 | 2 | 3 Copyright 2011 John Wiley & Sons, Inc. | 4 | 5 | 6 Period | 7 | 8 | 9 | 10 | 11 | 12 12-64 Time Series Forecasting Using Excel • Excel can be used to develop forecasts: • • • • Moving average Exponential smoothing Adjusted exponential smoothing Linear trend line Copyright 2011 John Wiley & Sons, Inc. 12-65 Exponentially Smoothed and Adjusted Exponentially Smoothed Forecasts =B5*(C11-C10)+ (1-B5)*D10 =C10+D10 =ABS(B10-E10) =SUM(F10:F20) =G22/11 Copyright 2011 John Wiley & Sons, Inc. 12-66 Demand and Exponentially Smoothed Forecast Click on “Insert” then “Line” Copyright 2011 John Wiley & Sons, Inc. 12-67 Data Analysis Option Copyright 2011 John Wiley & Sons, Inc. 12-68 Forecasting With Seasonal Adjustment Copyright 2011 John Wiley & Sons, Inc. 12-69 Forecasting With OM Tools Copyright 2011 John Wiley & Sons, Inc. 12-70 Regression Methods • Linear regression • mathematical technique that relates a dependent variable to an independent variable in the form of a linear equation • Correlation • a measure of the strength of the relationship between independent and dependent variables Copyright 2011 John Wiley & Sons, Inc. 12-71 Linear Regression y = a + bx a = y-bx xy - nxy b = x2 - nx2 where a = intercept b = slope of the line x x = = mean of the x data n y y = n = mean of the y data Copyright 2011 John Wiley & Sons, Inc. 12-72 Linear Regression Example x (WINS) y (ATTENDANCE) xy x2 4 6 6 8 6 7 5 7 36.3 40.1 41.2 53.0 44.0 45.6 39.0 47.5 145.2 240.6 247.2 424.0 264.0 319.2 195.0 332.5 16 36 36 64 36 49 25 49 49 346.7 2167.7 311 Copyright 2011 John Wiley & Sons, Inc. 12-73 Linear Regression Example 49 = 6.125 8 346.9 y= = 43.36 8 x= xy - nxy2 b= x2 - nx2 (2,167.7) - (8)(6.125)(43.36) = (311) - (8)(6.125)2 = 4.06 a = y - bx = 43.36 - (4.06)(6.125) = 18.46 Copyright 2011 John Wiley & Sons, Inc. 12-74 Linear Regression Example 60,000 – Attendance, y 50,000 – 40,000 – 30,000 – Linear regression line, y = 18.46 + 4.06x 20,000 – Attendance forecast for 7 wins y = 18.46 + 4.06(7) = 46.88, or 46,880 10,000 – | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 Wins, x Copyright 2011 John Wiley & Sons, Inc. 12-75 Correlation and Coefficient of Determination • Correlation, r • Measure of strength of relationship • Varies between -1.00 and +1.00 • Coefficient of determination, r2 • Percentage of variation in dependent variable resulting from changes in the independent variable Copyright 2011 John Wiley & Sons, Inc. 12-76 Computing Correlation r= n xy - x y [n x2 - ( x)2] [n y2 - ( y)2] (8)(2,167.7) - (49)(346.9) r= [(8)(311) - (49)2] [(8)(15,224.7) - (346.9)2] r = 0.947 Coefficient of determination r2 = (0.947)2 = 0.897 Copyright 2011 John Wiley & Sons, Inc. 12-77 Regression Analysis With Excel =INTERCEPT(B5:B12,A5:A12) =SUM(B5:B12) Copyright 2011 John Wiley & Sons, Inc. =CORREL(B5:B12,A5:A12) 12-78 Regression Analysis with Excel Copyright 2011 John Wiley & Sons, Inc. 12-79 Regression Analysis With Excel Copyright 2011 John Wiley & Sons, Inc. 12-80 Multiple Regression Study the relationship of demand to two or more independent variables y = 0 + 1x1 + 2x2 … + kxk where 0 = the intercept 1, … , k = parameters for the independent variables x1, … , xk = independent variables Copyright 2011 John Wiley & Sons, Inc. 12-81 Multiple Regression With Excel r2, the coefficient of determination Copyright 2011 John Wiley & Sons, Inc. Regression equation coefficients for x1 and x2 12-82 Multiple Regression Example y = 19,094.42 + 3560.99 x1 + .0368 x2 y = 19,094.42 + 3560.99 (7) + .0368 (60,000) = 46,229.35 Copyright 2011 John Wiley & Sons, Inc. 12-83 Copyright 2011 John Wiley & Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in section 117 of the 1976 United States Copyright Act without express permission of the copyright owner is unlawful. Request for further information should be addressed to the Permission Department, John Wiley & Sons, Inc. The purchaser may make back-up copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages caused by the use of these programs or from the use of the information herein. Copyright 2011 John Wiley & Sons, Inc. 12-84