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2

>2

>Introduction

HZ

9

1

1

5

I S

E

E THE LIGHT Haokang

, when you are ready to have your work graded you will upload this file

HZ91

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.xls, or

HZ

9

11

5

.xlsx,

to the same screen that the project was downloaded from: F 7

1

0

1

6

0

8

25

www.cybertext.com, The

B

ook List, Building Blocks of Accounting–A Managerial Perspective, Enter password, Upload Your Excel

File

.
Keep two copies of your spreadsheet in two separate places in case one of Big Al’s competitors sends someone to destroy your work or it is lost in transmission.
You may find it easier to work on this project if you print a hard copy of all the pages.
There are alternative methods of solving problems. To insure similar

answer

s and to guarantee that you are graded correctly please follow the instructions as to rounding.
NOTE:
If there are any questions about the project e-mail markfriedman@miami.edu or call

3

0

5. 28

4

.6

29 6. Grade

will be based upon answers entered into the shaded boxes.

FAQ

Elf Village

Production

s 50

Sheet Legal Pad Building Blocks of Accounting .. A Financial Perspective FAQ

Page 1 FAQ 01 My file used to upload, why is it not uploading? Answer: Sometimes we unknowingly add items to a workbook that inhibits the upload process. The conversion to a Excel Binary Workbook (*.xlsb) version and then back to the current version generally fixes the situation. If the problem continues simple send your BINARY file as an attachment with your username and password…friedman@cybertext.com Windows Operating System Select

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Elf Village Productions 50 Sheet Legal Pad

Building Blocks of Accounting .. A Financial Perspective

FAQ

Page 2 FAQ 02 What is the difference between rounding a

number

and rounding up a number? Answer: B C

D

E F
1

Cost of a Taxi $

10 0.00 2

Number

of Passengers 3

3

4

Cost per Passenger 5

Without rounding 3

3. 33

33333333 =F1/F2 6

Rounding to two decimals

33.33

=ROUND(F1/F2,2) 7

Roundup to two decimals 33.

34 =ROUNDUP(F1/F2,2) FAQ 03 When I upload it, the results show that I have an answer wrong, yet that answer is needed for another question which is marked correct. Answer:

The computer is giving you part credit. Given: Width 10 ft

Length

12

ft

Cost per sq. ft. $6 Find {1.1} Area —– 100 sq ft (wrong) {1.2} Cost —- $

60

0 correct based on the wrong area. Note if the area is corrected,1

20

sq ft, the cost would be wrong.

1

number File

Haokang

9115

FIRST LAST
Zhang HZ9115
I SEE THE LIGHT

Background Information
I SEE THE LIGHT (ISTL) is a subchapter S corporation that manufactures children’s lamps/nightlights for use in bedrooms. These lamps are sold nationwide through a group of independent sales representatives who have an exclusive sales region. The business is in its tenth year and has asked you to assist in planning for next year’s operations.
The lamps are ceramic figurines of animals, boats, boys and girls playing and singing, all in delightful colors. The owner of the business, Big Al, creates a drawing for the figurine and faxes it to a plant in China where a mold is created and a sample produced and hand painted. If the mold meets the expectations of Big Al an order of

500

lamp parts is placed. Each lamp kit consists of the parts required to complete one lamp; a figurine, a lamp shade and the required electrical components. There are presently 10 different figurines that come in six different colors; 60 models.
There are presently 10 workers in the plant. They are responsible for receiving the raw material, manufacturing the product, packing and shipping. In addition to Big Al there are two office workers who are responsible for all administrative duties.
Big Al had his accountant prepare the

Projected Income Statement

and Balance Sheet presented on page two. Big Al heard about your skills in managerial accounting and would like your assistance in the following areas:
Part 1

Fixed

and

Variable

Cost Determinations –

Unit Cost Calculations

Part 2

Cost Volume Relationships – Profit Planning

Part 3

Budgets

Part 4 Process Costing
Part 5 Job Order Costing
Part 6 Standard Costing – Variance Analysis
Part 7

Capital Decision Making

To upload your work to Big Al the file without changing the name. Pay attention to the specific location that Excel saves the file. Return to the bottom of the page that you downloaded the file from; Cybertext.com, The Book List, Building Blocks of Accounting–A Managerial Perspective, Enter password, Upload Your Excel File. If you upload an old version of the file the results will not update.
Keep two copies of your spreadsheet in two separate places in case one of Big Al’s competitors sends someone to destroy your work or it is lost in transmission.
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30

5.28

4. 62

96.
Grade will be based upon answers entered into the shaded boxes.

2

I See The Light Projected Income Statement
For the Period Ending December

31

, 20×1 Sales 25,000 lamps @ $

45

.00 $ 1,125,000.00 Cost of Goods Sold @ $30.00 7

50,000.00 Gross Profit $ 3

75

,000.00 Selling Expenses: Fixed

$

23

,000.00 Variable

(Commission per unit) @ $3.00

75,000.00

$ 9

8,000.00 Administrative Expenses: Fixed

$

42

,000.00 Variable

@ $

2.

00

50,000.00

92,000.00 Total

Selling and Administrative

Expenses: 1

90,000.00 Net Profit $

18

5,000.00

I See The Light

Projected Balance Sheet As of December 31, 20×1 Current Assets Cash $ 34,

71

0.00 Accounts Receivable 67

,500.00 Inventory Raw

Material Lamp Kit

s

500

@ $

16

.00

8,000.00
Work in Process

0

– 0 Finished Goods 3000

@ $30.00 90,000.00
Total Current Assets $ 200,

21

0.00 Fixed Assets Equipment $ 20,000.00 Accumulated Depreciation 6,

80

0.00 Total Fixed Assets 13

,200.00 Total Assets $ 213,

41

0.00 Current Liabilities Accounts Payable $

54

,000.00 Total Liabilities

$ 54,000.00
Stockholder’s Equity Common Stock $ 12,000.00 Retained Earnings

14

7,410.00

Total Stockholder’s Equity 1

59

,410.00 Total Liabilities and Stockholder’s Equity

$ 213,410.00

Page 2

 3

8

Unit Cost Calculations

– 0 per lamp

– 0 per lamp

:

0000

:

2.0000000 per lamp

:

00

0

per lamp

) decimal places.

Material Costs are expected to increase by 3.00% .

.

expenses are expected to increase to $50,000.

.

Fixed selling expenses are expected to be $

,000 in 20×2.

of a lamp.

Haokang Zhang
9

 38
PART 1
Fixed and Variable Cost Determinations
The projected cost of a lamp is calculated based upon the projected increases or decreases to
current costs. The present costs to manufacture one lamp are:
Lamp Kit: $16.0000000 per lamp
Electrical Sets
Lamp Shade
Direct

Labor 2.000 per lamp (4 lamps/hr.)
Variable Overhead
Fixed Overhead 10.0000 per lamp (based on normal capacity of 25,000 lamps)
Cost per lamp: $30.0000000
Expected increases for 20×2
When calculating projected increases round to TWO (

$0.00
1.
2. Labor Costs are expected to increase by

6.50%
3. Variable Overhead is expected to increase by 6.00%.
4. Fixed Overhead is expected to increase to $295,000.
5.

Fixed Administrative
6. Variable selling expenses (measured on a per lamp basis) are expected to increase
by

2.50%
7. 37
8. Variable administrative expenses (measured a per lamp basis) are expected to
increase by 6.00%.
On the following schedule develop the following figures:
1- 20×2 Projected

Variable Manufacturing Unit Cost
2- 20×2 Projected Variable Unit Cost per lamp.
3- 20×2 Projected Fixed Costs.

Page 3

4

Haokang Zhang
93

Variable Manufacturing Unit Cost

Rounded to 2 Decimal Places

Lamp Kit 16

}

2

Labor 2 6.50%

}

2

Variable Overhead 2

}

2

20

}

2

20×1 Cost Projected Percent Increase 20×2 Cost Rounded to 2 Decimal Places

3 2.50%

}

2

2 6% 2.12

}

2

20.73 {4.04} 2

}

2

20×1 Cost Projected Percent Increase 20×2 Cost
Fixed Overhead

}

2

}

2

Fixed Administrative

}

2

,000.00

}

2

88
I See The Light, Inc
Schedule of Projected Costs
20×1 Cost Projected Percent Increase 20×2 Cost
3% $

 16.

 48 {

 4.01
$

2.13 {

 4.02
6% $

 2.12 {

 4.03
Projected Variable Manufacturing Cost Per Unit $

 20.

 73 {

 4.04
Total Variable Cost Per Unit
Variable Selling 3.08 {

 4.05
Variable Administrative {

 4.06
Projected Variable Manufacturing Unit Cost
Projected Total Variable Cost Per Unit 25.93 {

 4.07
Schedule of Fixed Costs
$ 295,000.00 {

 4.08
(normal capacity of _________ lamps @ __ )
Fixed Selling $ 37,000.00 {

 4.09
$ 50,000.00 {

 4.10
Projected Total Fixed Costs $ 3

 82 {

 4.11

Page 4

5

Haokang Zhang
9388

Cost Volume Relationships –
Profit Planning
1.

)

.07

}

2

}

4

2.

units

}

0

3.

,000.00 how many lamps

Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed)

,129 units

}

0

PART 2
Big Al is about to begin work on the budget for 20×2 and they have requested that you prepare an analysis
based on the following assumptions.
Note: Remember, that we cannot sell part of a lamp, therefore to find the number of units you have to round
up to the next complete unit. Furthuremore, to find the required sales in dollars it may be easier to find the
number of units and then multiply by the selling price per unit.
For 20×2 the selling price per lamp will be $45.00. What is the projected contribution margin and contribution
margin ratio for each lamp sold?
Contribution Margin per unit

(

Round to two places, $##.## $

 19 {

 5.01
Contribution Margin Ratio (Round to four places,% is two of those places ##.##%) 42.38% {

 5.02
For 20×2 the selling price per lamp will be $45.00. The desired net income in 20×2 is $202,500 . What
would sales in units have to be in 20×2 to reach the profit goal?
Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 30,6

 51 {

 5.03
For 20×2 the selling price per lamp will be $45.00. If the fixed cost increase by $

 40
must be sold

to breakeven?
22 {

 5.04

Page 5

 6 

Haokang Zhang
9388

4.

must be sold to breakeven?

Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed)

units

}

0

5.

must be sold to breakeven?

Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed)

9 units

}

0

6.

to breakeven?
Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 16,559 units

}

0

7.

to breakeven?

Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 25,349 units

}

0

For 20×2 the selling price per lamp will be $45.00. If the variable cost increase by $4.00 a unit how many lamps
25,3

 49 {

 6.01
For 20×2 the selling price per lamp will be $45.00. If the variable cost decreased by $4.00 a unit how many lamps
16,

 55 {

 6.02
If for 20×2 the selling price per lamp is increased to $49.00 a unit how many lamps must be sold
{

 6.03
If for 20×2 the selling price per lamp is decreased to $41.00 a unit how many lamps must be sold
{

 6.04

Page 6

 7 

Haokang Zhang
9388

Budgets

.00 per lamp.

Budget

y Overhead Budget

to

0 pieces and

1 Production Budget

of Finished Goods

}

0

PART 3
Division N has decided to develop its budget based upon projected sales of 31,000 lamps at
$

 47
The company has requested that you prepare a master budget for the year. This budget is to be used
for planning and control of operations and should be composed of:
1.

Production Budget
2.

Materials Budget
3.

Direct Labor
4.

Factor
5. Selling and Administrative Budget
6. Cost of Goods Sold Budget
7.

Budgeted Income Statement
8.

Cash Budget
Notes for Budgeting:
The company wants to maintain the same number of units in the beginning and ending inventories of
work-in-process, and electrical parts while increasing the inventory of

Lamp Kits 70
decreasing the finished goods by 20%.
Complete the following budgets
Planned Sales
Desired Ending Inventory
Total Needed
Less: Beginning Inventory
Total Production {

 7.01

Page 7

8

Haokang Zhang
9388

2 Materials Budget
Lamp Kits

}

0

Desired Ending Inventory

}

0

Total Needed

}

0

Less: Beginning Inventory

}

0

}

2

}

0

3 Direct Labor Budget

}

2

Production

}

2

4 Factory Overhead Budget

}

2

}

2

}

2

Needed for Production {

 8.01
{

 8.02
{

 8.03
{

 8.04
Total

Purchases
Cost per piece {

 8.05
Cost of Purchases (Round to two places, $##.##) {

 8.06
Labor Cost Per Lamp {

 8.07
Total Labor Cost (Round to two places, $##.##) {

 8.08
Variable Factory Overhead:
Variable Factory Overhead Cost Per Unit
Number of Units to be Produced
Total Variable Factory Overhead (Round to two places, $##.##) {

 8.09
Fixed Factory Overhead {

 8.10
Total Factory Overhead (Round to two places, $##.##) {

 8.11

Page 8

9

Haokang Zhang
9388

4 Factory Overhead Budget

(Round to two places, $##.##)

}

2

5

Labor Cost Per Lamp

}

2

2

2

}

2

(Round to two places, $##.##)
4
6

Fixed Selling

}

2

Fixed Administrative

}

2

}

2

7

-In, First-Out) and overhead is applied based on the number of units to be produced.

}

2

}

2

Materials:

}

2

}

2

}

2

}

2

}

2

Cost of Goods Sold

}

2

Overhead Allocation rate based on:
1. Number of Units
Total Factory Overhead / Number of Units
{

 9.01
Cost of making one unit next year
Cost of one Lamp Kit
{

 9.02
Factory overhead per unit
Total cost of one unit {

 9.03
Selling and Admin. Budget
Variable Selling (Round to two places, $##.##) {

 9.04
Variable Administrative (Round to two places, $##.##) {

 9.05
Total Selling and Administrative (Round to two places, $##.##) {

 9.06
Cost of Goods Sold Budget – Assume FIFO (

 First Round dollars to two places, $##.##
Beginning Inventory, Finished Goods {

 9.07
Production Costs:
Materials:
Lamp Kits:
Beginning Inventory
Purchased
Available for Use
Ending Inventory of Lamp Kits {

 9.08
Lamp Kits Used In Production
Total {

 9.09
Labor {

 9.10
Overhead {

 9.11
Cost of Goods Available {

 9.12
Less: Ending Inventory, Finished Goods {

 9.13
{

 9.14

Page 9

 10

Haokang Zhang
9388

7 Budgeted Income Statement
Sales
Cost of Goods Sold
Gross Profit

}

2

8 Cash Budget

and February.

I See The Light

Round dollars to two places, $##.##

}

2

}

2

}

2

Purchases

}

2

Direct Labor
Selling and Administrative

}

2

}

2

before financing

}

2

}

2

Budgeted Cash Balance

}

2

Selling Expenses & Admin. Expenses
Net Income {

 10.01
Assume actual cash receipts and disbursements will follow the pattern below: (Note: Receivables and
Payables of 12/31/x1 will have a cash impact in 20×2.)
1. 22.00% of sales for the year are made in November and December. Since our customers have 60 day terms
those funds will be collected be collected in

January
2. 82.00% of material purchases will be paid during the year, the remaining portion will be paid in Januay or February.
3. All other manufacturing and operating costs are paid for when incurred.
4. The budgeted depreciation expense is equal to 0.6% of the fixed manufacturing, selling and administrative expenses.
5. Minimum Cash Balance needed for 20×2, $190,000 .
Projected Cash Budget
For the Year Ending December 31, 20×2
Beginning Cash Balance
Cash Inflows:
Sales Collections:
Account Receivable (Sales last year not collected) {

 10.02
Sales made and collected in 20×2 {

 10.03
Cash Available {

 10.04
Cash Outflows:
Accounts Payable (Purchases last year)
Purchases made and paid for in 20×2 {

 10.05
Other Manufacturing Costs
Total Manufacturing Overhead
Less: Depreciation {

 10.06
Total Cash Outflows {

 10.07
Budgeted Cash Balance {

 10.08
Needed Minimum Balance
Amount to be borrowed (if any) {

 10.09
{

 10.10

Page 10

 11

Haokang Zhang
9388

0.00 for overhead. These 3,100 figurines were assumed to be

complete as to

were started, $

,204.00 of materials and $42,400.00 of labor costs were incurred.

labor and overhead.
PART 4
Process Costing – Weighted Average
General Information
The I See The Light Company has a related company that produces the figurines. They use process costing
in the molding department. The factory overhead is applied at a rate of 50% of direct labor dollars.
The material is added at the beginning of the process. The labor and overhead costs are assumed
to be added uniformly throughout.
Month of January
Selected information for January is presented below. Note that the applied overhead rate was
50% of direct labor costs in the molding department.
Molding Department
Goods in-process as of January 1 were 3,100 figurines at a cost of $49,510.00. Of this amount, $4,960.00 was from
raw materials added, $29,700.00 for labor and $14,

 85
6

 0.00% labor and overhead.
During January,

22,000 units 36
The 7,500 figurines that were in-process at the end of January were assumed to be 40.00% complete to
All figurines in January passed inspection.

Page 11

12

Haokang Zhang
9388

January

22,000 units

,600 units

}

0

}

0

25,100 units

}

2

0.00

}

2

}

2

,900.00

}

2

}

2

}

2

}

2

5.00

}

2

}

2

MOLDING
Physical Flow of Units
Work-in-Process – Beginning 3,100 units
Units Started this Period
Units to Account for 25,100 units
Total transferred out 17 {

 12.01
Work-in-Process – Ending 7,500 units {

 12.02
Total Accounted for
Equivalent Units Material (Round to two places, ##,###.##) 22,000.00 {

 12.03
Equivalent Units Conversion (Round to two places, ##,###.##) 18,

 74 {

 12.04
Total cost of Material (Round to two places, ##.###.##) $ 36,204.00 {

 12.05
Total cost of Conversion (Round to two places, ##.###.##) $

69 {

 12.06
Total cost to account for (Round to two places, ##.###.##) $ 106,104.00 {

 12.07
Cost per equivalent unit of Material (Round to two places, ###.##) $

1.

 65 {

 12.08
Cost per equivalent unit of Conversion (Round to two places, ###.##) $

3.73 {

 12.09
Cost of the ending inventory, material and convesion (Round to two places, $###,###.## ) $ 23,

 56 {

 12.10
Cost of the units transferred, material and convesion (Round to two places, $###,###.## ) $ 155,710.20 {

 12.11

Page 12

 13

Haokang Zhang
9388

07 for the Client, THE BIG CHILDREN STORE. The

0 Direct Labor Hours @ $9.80 per hour.

30-Jan

Round to two places, $##.##

}

2

}

2

}

2

}

2

PART 5
Job Order Costing
To keep records of the actual cost of a special order job, a Job Order Cost System has been developed.
Overhead is applied at the rate of 50% of the direct labor cost.
Job Order Costing Section
On January 1, 20×2, Division S began Job

24
job called for 4,000 customized lamps. The following set of transactions occurred from
January 5 until the job was completed:
5-Jan Purchased 4,175 Lamp Kits @ $16.70 per kit.
9-Jan 4,200 sets of Lamp Kits were requisitioned.
17-Jan Payroll of

64
30-Jan Payroll of 690 Direct Labor Hours @ $10.05 per hour.
3,990 lamps were completed and shipped. All materials requisitioned were
used or scrapped, and are a cost of normal processing.
Month End Overhead Information
Actual Variable Manufacturing Overhead $ 1,303.40
Actual Fixed Manufacturing Overhead $ 41,373.45
Cost of Direct Material Incurred in Manufacturing Job 2407
$ 70,140.00 {

 13.01
Cost of Direct Labor Incurred in Manufacturing Job 2407
$ 13,206.50 {

 13.02
Cost of Manufacturing Overhead Applied to Job 2407
$ 6,603.25 {

 13.03
Cost of manufacturing one lamp
$

22.54 {

 13.04

Page 13

14

Haokang Zhang
9388

Lamp Kits

per lamp

Direct Labor

per lamp (4 lamps/hr.)

Variable Overhead

per lamp (4 lamps/hr.)

Fixed Overhead 10.000000 per lamp

Total

Job Order Costing Section

job called for 4,000 customized lamps. The following set of transactions occurred from
January 5 until the job was completed:

5-Jan Purchased 4,175 Lamp Kits @ $16.70 per kit.

9-Jan 4,200 sets of Lamp Kits were requisitioned.
17-Jan Payroll of 640 Direct Labor Hours @ $9.80 per hour.
30-Jan Payroll of 690 Direct Labor Hours @ $10.05 per hour.

30-Jan

lamps were completed and shipped. All materials requisitioned were

Month End Overhead Information

$ 1,303.40

$ 41,373.45

PART 6
Standard Job Order Costing –
Variance Analysis
Special order lamps are manufactured in division S. Because of the precise nature of the process a
standard cost system has been developed. The following standards are used for the special orders:
Standards
$ 16.000000
2.400000
0.2

50000
**
$ 28.650000
** Fixed overhead is based on expected production of 4,013 customized lamps each month.
To keep records of the actual cost of a job, a Job Order Cost System has been developed. Entries
are made to the Job Order System at actual cost (overhead is applied based on actual labor hours)
while entries are made to the accounting system at standard. Variance analysis is used to analyze the
differences.
On January 1, 20×2, Division S began Job 1101 for the Client, THE BIG CHILDREN STORE. The
3,9

87
used or scrapped.
Actual Variable Overhead
Actual Fixed Overhead

Page 14

15

Haokang Zhang
9388

Round dollars to two places, $##.##

}

2

}

2

}

2

}

2

How many Lamps were completed?
Note: Show favorable variances as negative numbers
What was the total material price variance for the Lamp Kits purchased? {

 15.01
What was the material usage variance for Lamp Kits? {

 15.02
What was the direct labor efficiency variance ? {

 15.03
What was the direct labor rate variance? {

 15.04

Page 15

 16 

Haokang Zhang
9388

Note: Show favorable variances as negative numbers

}

2

}

2

}

2

}

2

What was the variable overhead efficiency variance ? {

 16.01
What was the variable OH spending variance ? {

 16.02
What is the fixed OH volume (denominator) variance? {

 16.03
What is the fixed OH spending variance? {

 16.04

Page 16

 17 

Haokang Zhang
9388

Capital Decision Making

}

0

}

2

}

0

}

2

}

2

}

2

}

3

PART 7
Big Al gives his worker’s a one hour lunch and two fifteen minute breaks each day. He believes that a
cold soda machine would be appreciated by his workers, and an appreciated worker is a good worker.
He has priced a machine at a national member only warehouse for $2,200. The machine should be
usable for 5 years, after which it would be inefficient, obsolete and would have to be disposed of at the
dump. Big Al believes that 13 cans a day will be purchased. The plant is open five days a week, 50
weeks per year. A case of soda (24 cans) costs $6.00 and Big Al believes that a price of $.55 per
can would win him good will.
What is the estimated annual sales in cans of soda?
{

 17.01
What is the contribution margin per can of soda? (rounded to two places, $#.##)
{

 17.02
How many cans of soda must be sold each year to breakeven? (Round up to zero places, ###,### cans)
{

 17.03
Annual incremental cash inflows from the soda machine? (rounded to two places, $#.##)
{

 17.04
What is the payback period in years? (rounded to two places, #.## years)
{

 17.05
If the time value of money is 12% per year what is the net present value? Use the tables on page 18.
{

 17.06
What is the internal rate of return. Pick the closest interest rate from the tables on page 18.
{

 17.07

Page 17

18 Present Value Tables

5

Periods Interest Periods

3 4 5 6 Rate 3 4 5 6 Factor

Interest Rate Factor

9

4

0

– 0

2.0% 4.713

2

4

5

2.5% 4.646

3

1

3.0% 4.580

9

.0%

6

3.5% 4.515

5

4.0% 4.452

2

4.5% 4.390

2

5.0% 4.329

0

5.5% 4.270

6.0% 4.212

6.5%

5

6.5% 4.156

7.0%

1.674

7.0% 4.100

7.5%

1.662

7.5% 4.046

8.0%

8.0% 3.993

8.5%

8.5% 3.941

9.0%

0

9.0% 3.890

9.5%

7

9.5% 3.840

9

10.0% 3.791

10.5% 3.743

11.0% 3.696

11.5% 3.650

12.0% 3.605

12.5% 3.561

13.0% 3.517

13.5% 3.475

1.513

14.0% 3.433

2.884

1.503

14.5% 3.392

15.0% 3.352

15.5% 3.313

16.0% 3.274

16.5% 3.236

1.323 1.404

17.0% 3.199

1.395

17.5% 3.163

1.308

18.0% 3.127

1.301

18.5% 3.092

19.0% 3.058

19.5% 3.024

1.352

20.0% 2.991

1.387

20.5% 2.958

1.378

21.0% 2.926

1.369

21.5% 2.895

1.361 1.184

22.0% 2.864

1.352 1.190

22.5% 2.833

3.092

1.344

23.0% 2.803

1.116

23.5% 2.774

1.111

24.0% 2.745

1.105

1.217

24.5% 2.717

1.210

1.224

25.0% 2.689

2.341

1.204

25.5% 2.662

26.0% 2.635

1.287

26.5% 2.609

75.5%

1.245 1.279 1.252 75.0% 27.0% 2.583

76.0%

1.238 1.272 1.259 74.5% 27.5% 2.557

76.5%

1.172 1.231

1.267 74.0% 28.0% 2.532

77.0%

1.166 1.224

1.274 73.5% 28.5% 2.507

77.5%

1.160 1.217

1.281 73.0% 29.0% 2.483

78.0%

1.210

1.289 72.5% 29.5% 2.459

78.5% 1.050

1.204

1.297 72.0% 30.0% 2.436

79.0% 1.045 1.143 1.197 1.227 1.304 71.5% 30.5% 2.412

79.5% 1.040

1.190

1.312 71.0% 31.0% 2.390

80.0%

1.184

1.320 70.5% 31.5% 2.367

80.5%

1.177

1.328 70.0% 32.0% 2.345

81.0%

1.171

1.336 69.5% 32.5% 2.324

2.302 2.483 81.5%

1.165

1.344 69.0% 33.0% 2.302

82.0%

1.158

1.352 68.5% 33.5% 2.281

2.260

82.5%

1.152 1.179 1.361 68.0% 34.0% 2.260

83.0%

1.146

1.369 67.5% 34.5% 2.240

83.5%

1.140 1.166 1.378 67.0% 35.0% 2.220

1.981

2.362 84.0%

1.134 1.160 1.386 66.5% 35.5% 2.200

84.5%

1.128

1.395 66.0% 36.0% 2.181

1.662

85.0%

1.122

1.404 65.5% 36.5% 2.162

85.5%

1.116

1.413 65.0% 37.0% 2.143

86.0% 0.982 1.066 1.111

1.422 64.5% 37.5% 2.124

2.106

86.5% 0.978 1.061 1.105

1.431 64.0% 38.0% 2.106

87.0%

1.055 1.099

1.440 63.5% 38.5% 2.088

87.5%

1.050 1.094

1.449 63.0% 39.0% 2.070

88.0%

1.045 1.088 1.111 1.459 62.5% 39.5% 2.052

88.5%

1.040 1.082 1.105 1.468 62.0% 40.0% 2.035

1.579

2.148 89.0%

1.036 1.077 1.099 1.478 61.5% 40.5% 2.018

89.5%

1.031 1.072

1.488 61.0% 41.0% 2.001

90.0%

1.026 1.066 1.087 1.498 60.5% 41.5% 1.985

1.549 1.795

90.5%

1.061 1.082 1.508 60.0% 42.0% 1.969

91.0%

1.056 1.076 1.518 59.5% 42.5% 1.953

91.5%

1.050 1.071 1.528 59.0% 43.0% 1.937

1.921

92.0%

1.045

1.539 58.5% 43.5% 1.921

1.906 2.018 92.5%

1.040 1.060 1.549 58.0% 44.0% 1.906

2.000 93.0%

1.035

1.560 57.5% 44.5% 1.890

93.5%

1.030

1.570 57.0% 45.0% 1.876

1.484 1.707

1.966 94.0%

1.025

1.581 56.5% 45.5% 1.861

1.475

94.5%

1.020

1.592 56.0% 46.0% 1.846

95.0%

1.015

1.604 55.5% 46.5% 1.832

95.5%

1.010

1.615 55.0% 47.0% 1.818

1.449

96.0%

1.006

1.626 54.5% 47.5% 1.804

1.649

1.001

1.638 54.0% 48.0% 1.790

1.638

0.996 1.013 1.650 53.5% 48.5% 1.776

1.424

0.992 1.008 1.662 53.0% 49.0% 1.763

0.987

1.674 52.5% 49.5% 1.750

0.982 0.999 1.686 52.0% 50.0% 1.737

0.978

1.698 51.5% 50.5% 1.724

0.973 0.989 1.711 51.0% 51.0% 1.711

100.0%

0.969 0.984 1.724 50.5% 51.5% 1.698

1.737 50.0% 52.0% 1.686

1.750 49.5% 52.5% 1.674

1.763 49.0% 53.0% 1.662
1.776 48.5% 53.5% 1.650
1.790 48.0% 54.0% 1.638
1.804 47.5% 54.5% 1.626
1.818 47.0% 55.0% 1.615
1.832 46.5% 55.5% 1.604
1.846 46.0% 56.0% 1.592
1.861 45.5% 56.5% 1.581
1.876 45.0% 57.0% 1.570
1.890 44.5% 57.5% 1.560
1.906 44.0% 58.0% 1.549
1.921 43.5% 58.5% 1.539
1.937 43.0% 59.0% 1.528
1.953 42.5% 59.5% 1.518
1.969 42.0% 60.0% 1.508
1.985 41.5% 60.5% 1.498
2.001 41.0% 61.0% 1.488
2.018 40.5% 61.5% 1.478
2.035 40.0% 62.0% 1.468
2.052 39.5% 62.5% 1.459
2.070 39.0% 63.0% 1.449
2.088 38.5% 63.5% 1.440
2.106 38.0% 64.0% 1.431
2.124 37.5% 64.5% 1.422
2.143 37.0% 65.0% 1.413
2.162 36.5% 65.5% 1.404
2.181 36.0% 66.0% 1.395
2.200 35.5% 66.5% 1.386
2.220 35.0% 67.0% 1.378
2.240 34.5% 67.5% 1.369
2.260 34.0% 68.0% 1.361
2.281 33.5% 68.5% 1.352
2.302 33.0% 69.0% 1.344
2.324 32.5% 69.5% 1.336
2.345 32.0% 70.0% 1.328
2.367 31.5% 70.5% 1.320
2.390 31.0% 71.0% 1.312
2.412 30.5% 71.5% 1.304
2.436 30.0% 72.0% 1.297
2.459 29.5% 72.5% 1.289
2.483 29.0% 73.0% 1.281
2.507 28.5% 73.5% 1.274
2.532 28.0% 74.0% 1.267
2.557 27.5% 74.5% 1.259
2.583 27.0% 75.0% 1.252
2.609 26.5% 75.5% 1.245
2.635 26.0% 76.0% 1.238
2.662 25.5% 76.5% 1.231
2.689 25.0% 77.0% 1.224
2.717 24.5% 77.5% 1.217
2.745 24.0% 78.0% 1.210
2.774 23.5% 78.5% 1.204
2.803 23.0% 79.0% 1.197
2.833 22.5% 79.5% 1.190
2.864 22.0% 80.0% 1.184
2.895 21.5% 80.5% 1.177
2.926 21.0% 81.0% 1.171
2.958 20.5% 81.5% 1.165
2.991 20.0% 82.0% 1.158
3.024 19.5% 82.5% 1.152
3.058 19.0% 83.0% 1.146
3.092 18.5% 83.5% 1.140
3.127 18.0% 84.0% 1.134
3.163 17.5% 84.5% 1.128
3.199 17.0% 85.0% 1.122
3.236 16.5% 85.5% 1.116
3.274 16.0% 86.0% 1.111
3.313 15.5% 86.5% 1.105
3.352 15.0% 87.0% 1.099
3.392 14.5% 87.5% 1.094
3.433 14.0% 88.0% 1.088
3.475 13.5% 88.5% 1.082
3.517 13.0% 89.0% 1.077
3.561 12.5% 89.5% 1.072
3.605 12.0% 90.0% 1.066
3.650 11.5% 90.5% 1.061
3.696 11.0% 91.0% 1.056
3.743 10.5% 91.5% 1.050
3.791 10.0% 92.0% 1.045
3.840 9.5% 92.5% 1.040
3.890 9.0% 93.0% 1.035
3.941 8.5% 93.5% 1.030
3.993 8.0% 94.0% 1.025
4.046 7.5% 94.5% 1.020
4.100 7.0% 95.0% 1.015
4.156 6.5% 95.5% 1.010
4.212 6.0% 96.0% 1.006
4.270 5.5% 96.5% 1.001
4.329 5.0% 97.0% 0.996
4.390 4.5% 97.5% 0.992
4.452 4.0% 98.0% 0.987
4.515 3.5% 98.5% 0.982
4.580 3.0% 99.0% 0.978
4.646 2.5% 99.5% 0.973
4.713 2.0% 100.0% 0.969

1.5%

1.0%

0.5%

Present Value of Annuity $1.00 in Arrears
Periods
Interest
Rate Interest Rate
2.0% 2.8

 84 3.808 4.713 5.601 5

0.5% 1.

 39 1.594 1.

 72 1.

 81 100.0%
2.5% 2.856 3.

 76 4.6

 46 5.508 5

1.0% 1.391 1.

 58 1.711 1.

 79 0.973 9

 9.5%
3.0% 2.829 3.717 4.580 5.417 5

1.5% 1.3

 83 1.

 57 1.698 1.

 78 0.978 9

 9.0%
3.5% 2.802 3.673 4.515 5.

 32 52 1.375 1.5

 63 1.

 68 1.767 0.982 9

 8.5%
4.0% 2.

 77 3.630 4.452 5.242 52.5% 1.368 1.5

 53 1.674 1.753 0.987 9

 8.0%
4.5% 2.749 3.588 4.390 5.158 53.0% 1.360 1.542 1.

 66 1.740 0.992 9

 7.5%
5.0% 2.723 3.546 4.329 5.076 53.5% 1.

 35 1.532 1.650 1.7

 26 0.996 9

 7.0%
5.5% 2.698 3.505 4.

 27 4.996 54.0% 1.345 1.523 1.638 1.713 1.001 9

 6.5%
6.0% 2.673 3.465 4.212 4.917 54.5% 1.337 1.513 1.626 1.700 1.006 96.0%
2.648 3.426 4.156 4.841 55.0% 1.330 1.503 1.

 61 1.687 1.010 95.5%
2.624 3.387 4.100 4.767 55.5% 1.323 1.494 1.604 1.015 95.0%
2.601 3.349 4.046 4.694 56.0% 1.315 1.484 1.592 1.020 94.5%
2.577 3.312 3.993 4.623 56.5% 1.308 1.475 1.581 1.649 1.025 94.0%
2.554 3.276 3.941 4.554 57.0% 1.301 1.466 1.570 1.637 1.030 93.5%
2.531 3.240 3.

89 4.4

86 57.5% 1.294 1.457 1.560 1.625 1.035 93.0%
2.509 3.204 3.840 4.420 58.0% 1.287 1.

 44 1.549 1.613 1.040 92.5%
10.0% 2.487 3.170 3.791 4.355 58.5% 1.280 1.

 43 1.539 1.602 1.045 92.0%
10.5% 2.465 3.136 3.743 4.292 59.0% 1.273 1.430 1.528 1.590 1.050 91.5%
11.0% 2.444 3.102 3.696 4.231 59.5% 1.266 1.421 1.518 1.579 1.056 91.0%
11.5% 2.423 3.070 3.650 4.170 60.0% 1.260 1.412 1.508 1.567 1.061 90.5%
12.0% 2.402 3.037 3.605 4.111 60.5% 1.253 1.404 1.498 1.556 1.066 90.0%
12.5% 2.381 3.006 3.561 4.054 61.0% 1.247 1.395 1.488 1.545 1.072 89.5%
13.0% 2.361 2.974 3.517 3.998 61.5% 1.240 1.387 1.478 1.534 1.077 89.0%
13.5% 2.341 2.944 3.475 3.943 62.0% 1.234 1.379 1.468 1.524 1.082 88.5%
14.0% 2.322 2.914 3.433 3.889 62.5% 1.227 1.371 1.459 1.088 88.0%
14.5% 2.302 3.392 3.836 63.0% 1.221 1.362 1.449 1.094 87.5%
15.0% 2.283 2.855 3.352 3.784 63.5% 1.214 1.354 1.440 1.492 1.099 87.0%
15.5% 2.264 2.826 3.313 3.734 64.0% 1.208 1.347 1.431 1.482 1.105 86.5%
16.0% 2.246 2.798 3.274 3.685 64.5% 1.202 1.339 1.422 1.472 1.111 86.0%
16.5% 2.228 2.770 3.236 3.636 65.0% 1.196 1.331 1.413 1.462 1.116 85.5%
17.0% 2.210 2.743 3.199 3.589 65.5% 1.190 1.452 1.122 85.0%
17.5% 2.192 2.716 3.163 3.543 66.0% 1.184 1.316 1.443 1.128 84.5%
18.0% 2.174 2.690 3.127 3.498 66.5% 1.178 1.386 1.433 1.134 84.0%
18.5% 2.157 2.664 3.092 3.453 67.0% 1.172 1.378 1.424 1.140 83.5%
19.0% 2.140 2.639 3.058 3.410 67.5% 1.166 1.293 1.369 1.414 1.146 83.0%
19.5% 2.123 2.613 3.024 3.367 68.0% 1.160 1.286 1.361 1.405 1.152 82.5%
20.0% 2.106 2.589 2.991 3.326 68.5% 1.155 1.279 1.396 1.158 82.0%
20.5% 2.090 2.564 2.958 3.285 69.0% 1.149 1.272 1.344 1.165 81.5%
21.0% 2.074 2.540 2.926 3.245 69.5% 1.143 1.265 1.336 1.171 81.0%
21.5% 2.058 2.517 2.895 3.205 70.0% 1.138 1.258 1.328 1.177 80.5%
22.0% 2.042 2.494 2.864 3.167 70.5% 1.132 1.251 1.320 80.0%
22.5% 2.027 2.471 2.833 3.129 71.0% 1.127 1.244 1.312 79.5%
23.0% 2.011 2.448 2.803 71.5% 1.121 1.237 1.304 1.197 79.0%
23.5% 1.996 2.426 2.774 3.056 72.0% 1.230 1.297 1.335 1.204 78.5%
24.0% 1.981 2.404 2.745 3.020 72.5% 1.224 1.289 1.327 1.210 78.0%
24.5% 1.967 2.383 2.717 2.986 73.0% 1.217 1.281 1.319 77.5%
25.0% 1.952 2.362 2.689 2.951 73.5% 1.100 1.274 1.311 77.0%
25.5% 1.938 2.662 2.918 74.0% 1.095 1.267 1.303 1.231 76.5%
26.0% 1.923 2.320 2.635 2.885 74.5% 1.090 1.198 1.259 1.295 1.238 76.0%
26.5% 1.909 2.300 2.609 2.853 75.0% 1.085 1.191 1.252 1.245 75.5%
27.0% 1.896 2.280 2.583 2.821 1.079 1.185
27.5% 1.882 2.260 2.557 2.790 1.074 1.179
28.0% 1.868 2.241 2.532 2.759 1.069 1.264
28.5% 1.855 2.222 2.507 2.729 1.064 1.256
29.0% 1.842 2.203 2.483 2.700 1.060 1.249
29.5% 1.829 2.185 2.459 2.671 1.055 1.154 1.242
30.0% 1.816 2.166 2.436 2.643 1.148 1.235
30.5% 1.803 2.148 2.412 2.615
31.0% 1.791 2.130 2.390 2.588 1.137 1.220
31.5% 1.779 2.113 2.367 2.561 1.036 1.131 1.213
32.0% 1.766 2.096 2.345 2.534 1.031 1.125 1.206
32.5% 1.754 2.079 2.324 2.508 1.026 1.120 1.199
33.0% 1.742 2.062 1.022 1.114 1.193
33.5% 1.730 2.045 2.281 2.458 1.017 1.108 1.186
34.0% 1.719 2.029 2.433 1.013 1.103
34.5% 1.707 2.013 2.240 2.409 1.008 1.097 1.173
35.0% 1.696 1.997 2.220 2.385 1.004 1.092
35.5% 1.685 2.200 0.999 1.087
36.0% 1.673 1.966 2.181 2.339 0.995 1.081 1.153
36.5% 1.951 2.162 2.316 0.991 1.076 1.147
37.0% 1.652 1.935 2.143 2.294 0.986 1.071 1.141
37.5% 1.641 1.921 2.124 2.272 1.135
38.0% 1.630 1.906 2.251 1.129
38.5% 1.620 1.892 2.088 2.229 0.974 1.123
39.0% 1.609 1.877 2.070 2.209 0.969 1.117
39.5% 1.599 1.863 2.052 2.188 0.965
40.0% 1.589 1.849 2.035 2.168 0.961
40.5% 1.836 2.018 0.957
41.0% 1.569 1.822 2.001 2.129 0.953 1.093
41.5% 1.559 1.809 1.985 2.109 0.949
42.0% 1.969 2.091 0.945 1.021
42.5% 1.540 1.782 1.953 2.072 0.941 1.016
43.0% 1.530 1.769 1.937 2.054 0.937 1.012
43.5% 1.521 1.757 2.036 0.933 1.007 1.065
44.0% 1.512 1.744 0.930 1.002
44.5% 1.502 1.732 1.890 0.926 0.998 1.054
45.0% 1.493 1.720 1.876 1.983 0.922 0.993 1.049
45.5% 1.861 0.918 0.989 1.044
46.0% 1.695 1.846 1.949 0.914 0.984 1.039
46.5% 1.467 1.684 1.832 1.933 0.911 0.980 1.033
47.0% 1.458 1.672 1.818 1.917 0.907 0.975 1.028
47.5% 1.660 1.804 1.901 0.903 0.971 1.023
48.0% 1.441 1.790 1.885 96.5% 0.900 0.967 1.018
48.5% 1.432 1.776 1.870 97.0% 0.896 0.962
49.0% 1.627 1.763 1.854 97.5% 0.893 0.958
49.5% 1.416 1.616 1.750 1.839 98.0% 0.889 0.954 1.003
50.0% 1.407 1.605 1.737 1.824 98.5% 0.885 0.950
99.0% 0.882 0.946 0.994
99.5% 0.878 0.942
0.875 0.938
If off the chart use 100%
4.783
4.853
4.926
4.871 -0.0%

Page 18

data

&F &8&YPage &P &8&Y&D

answer

First Number File

Zhang Haokang 9115 HZ9115
Number

Raw Raw

1 4.01

16.48

‘4’!$D$15 16.48

2 4.02

$2.13

‘4’!$D$16 2.13

3 4.03

00000

$2.12

‘4’!$D$17 2.12

4 4.04

00000

$20.73

‘4’!$D$19 20.73

5 4.05

3.08

‘4’!$D$33 3.08

6 4.06

2.12

‘4’!$D$34 2.12

7 4.07

25.93

‘4’!$D$42 25.93

8 4.08

$ 295,000.00

‘4’!$D$52

9 4.09

$ 37,000.00

‘4’!$D$54

10 4.10

$ 50,000.00

‘4’!$D$55 50000

11 4.11

$ 382,000.00

‘4’!$D$61

12 5.01

19.07

‘5’!$I39 19.07

13 5.02

000

0.4238

‘5’!$I41 0.4238

14 5.03

‘5’!$I70 30651

15 5.04

‘5’!$I103 22129

16 6.01

‘ 6 ‘!$H22

17 6.02

‘ 6 ‘!$H45

18 6.03 $16,559.0000000 $ 16,559.00

‘ 6 ‘!$H76 16559

19 6.04 $25,349.0000000 $ 25,349.00

‘ 6 ‘!$H107 25349

20 7.01

0

‘ 7 ‘!$E94 0

21 8.01 $0.0000000

‘8’!$F15 0

22 8.02 $0.0000000 $ – 0

‘8’!$F16 0

23 8.03 $0.0000000 $ – 0

‘8’!$F17 0

24 8.04 $0.0000000 $ – 0

‘8’!$F26 0

25 8.05 $0.0000000 $ – 0

‘8’!$F28 0

26 8.06 $0.0000000 $ – 0

‘8’!$F29 0

27 8.07 $0.0000000 $ – 0

‘8’!$F104 0

28 8.08 $0.0000000 $ – 0

‘8’!$F106 0

29 8.09 $0.0000000 $ – 0

‘8’!$F123 0

30 8.10 $0.0000000 $ – 0

‘8’!$F124 0

31 8.11 $0.0000000 $ – 0

‘8’!$F126 0

32 9.01 $0.0000000 0

‘9’!$H19 0

33 9.02 $0.0000000 0

‘9’!$H32 0

34 9.03 $0.0000000 0.00%

‘9’!$H44 0

35 9.04 $0.0000000 $0.00

‘9’!$H74 0

36 9.05 $0.0000000 $ – 0

‘9’!$H85 0

37 9.06 $0.0000000 $ – 0

‘9’!$H86 0

38 9.07 $0.0000000 $ – 0

‘9’!$H89 0

39 9.08 $0.0000000 $ – 0

‘9’!$H114 0

40 9.09 $0.0000000 $ – 0

‘9’!$H133 0

41 9.10 $0.0000000 $ – 0

‘9’!$H134 0

42 9.11 $0.0000000 $ – 0

‘9’!$H135 0

43 9.12 $0.0000000 $ – 0

‘9’!$H136 0

44 9.13 $0.0000000 $ – 0

‘9’!$H137 0

45 9.14 $0.0000000 $ – 0

‘9’!$H138 0

46 10.01 $0.0000000 $ – 0

‘ 10’!$J25 0

47 10.02 $0.0000000 $ – 0

‘ 10’!$J79 0

48 10.03 $0.0000000 $ – 0

‘ 10’!$J80 0

49 10.04 $0.0000000 $ – 0

‘ 10’!$J81 0

50 10.05 $0.0000000 $ – 0

‘ 10’!$J92 0

51 10.06 $0.0000000 $ – 0

‘ 10’!$J103 0

52 10.07 $0.0000000 0.00

‘ 10’!$J104 0

53 10.08 $0.0000000 0.00

‘ 10’!$J106 0

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‘ 10’!$J109 0

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‘ 10’!$J111 0

56 12.01

000

’12’!$G20 17600

57 12.02

’12’!$G21 7500

58 12.03

’12’!$G28 22000

59 12.04

’12’!$G33 18740

60 12.05

000

$ 36,204.00

’12’!$G39

61 12.06

$ 69,900.00

’12’!$G42

62 12.07

$ 106,104.00

’12’!$G43

63 12.08

1.65

’12’!$G49 1.65

64 12.09

$ 3.73

’12’!$G54 3.73

65 12.10

’12’!$G63

66 12.11

$ 155,710.20

’12’!$G73

67 13.01

‘ 13’!$H65 70140

68 13.02

‘ 13’!$H73 13206.5

69 13.03

‘ 13’!$H81 6603.25

70 13.04

22.54

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71 15.01 $0.0000000 $ – 0

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73 15.03 $0.0000000 $ – 0

’15’!$J40 0

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’15’!$J49 0

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‘ 16 ‘!$J20 0

76 16.02 $0.0000000 $ – 0

‘ 16 ‘!$J31 0

77 16.03 $0.0000000 $ – 0

‘ 16 ‘!$J53 0

78 16.04 $0.0000000 $ – 0

‘ 16 ‘!$J67 0

79 17.01 $0.0000000 0

‘ 17 ‘!$J33 0

80 17.02 $0.0000000 0

‘ 17 ‘!$J46 0

81 17.03 $0.0000000 0

‘ 17 ‘!$J59 0

82 17.04 $0.0000000 $ – 0

‘ 17 ‘!$J81 0

83 17.05 $0.0000000 0

‘ 17 ‘!$J96 0

84 17.06 $0.0000000 $ – 0

‘ 17 ‘!$J118 0

85 17.07 0.00% 0.00%

‘ 17 ‘!$J126 0

Last First Number File

Grade

Haokang ERROR:#NAME? HZ9115

ERROR:#REF!

ERROR:#REF!
Number Correct
1 4.01 ERROR:#REF!
2 4.02 ERROR:#REF!
3 4.03 ERROR:#REF!
4 4.04 ERROR:#REF! Correct Student
5 4.05 ERROR:#REF! ERROR:#REF! ERROR:#REF!
6 4.06 ERROR:#REF! ERROR:#REF! ERROR:#REF!
7 4.07 ERROR:#REF! ERROR:#REF! ERROR:#REF!
8 4.08 ERROR:#REF! ERROR:#REF! ERROR:#REF!
9 4.09 ERROR:#REF! ERROR:#REF! ERROR:#REF!
10 4.10 ERROR:#REF! ERROR:#REF! ERROR:#REF!
11 4.11 ERROR:#REF! ERROR:#REF! ERROR:#REF!
12 5.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
13 5.02 ERROR:#REF! ERROR:#REF! ERROR:#REF!
14 5.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
15 5.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
16 6.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
17 6.02 ERROR:#REF! ERROR:#REF! ERROR:#REF!
18 6.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
19 6.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
20 7.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
21 8.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
22 8.02 ERROR:#REF! ERROR:#REF! ERROR:#REF!
23 8.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
24 8.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
25 8.05 ERROR:#REF! ERROR:#REF! ERROR:#REF!
26 8.06 ERROR:#REF! ERROR:#REF! ERROR:#REF!
27 8.07 ERROR:#REF! ERROR:#REF! ERROR:#REF!
28 8.08 ERROR:#REF! ERROR:#REF! ERROR:#REF!
29 8.09 ERROR:#REF! ERROR:#REF! ERROR:#REF!
30 8.10 ERROR:#REF! ERROR:#REF! ERROR:#REF!
31 8.11 ERROR:#REF! ERROR:#REF! ERROR:#REF!
32 9.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
33 9.02 ERROR:#REF! ERROR:#REF! ERROR:#REF!
34 9.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
35 9.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
36 9.05 ERROR:#REF! ERROR:#REF! ERROR:#REF!
37 9.06 ERROR:#REF! ERROR:#REF! ERROR:#REF!
38 9.07 ERROR:#REF! ERROR:#REF! ERROR:#REF!
39 9.08 ERROR:#REF!
40 9.09 ERROR:#REF!
41 9.10 ERROR:#REF!
42 9.11 ERROR:#REF! ERROR:#REF! ERROR:#REF!
43 9.12 ERROR:#REF! ERROR:#REF! ERROR:#REF!
44 9.13 ERROR:#REF! ERROR:#REF! ERROR:#REF!
45 9.14 ERROR:#REF! ERROR:#REF! ERROR:#REF!
46 10.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
47 10.02 ERROR:#REF! ERROR:#REF! ERROR:#REF!
48 10.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
49 10.04 ERROR:#REF!
50 10.05 ERROR:#REF!
51 10.06 ERROR:#REF! ERROR:#REF! ERROR:#REF!
52 10.07 ERROR:#REF! ERROR:#REF! ERROR:#REF!
53 10.08 ERROR:#REF! ERROR:#REF! ERROR:#REF!
54 10.09 ERROR:#REF! ERROR:#REF! ERROR:#REF!
55 10.10 ERROR:#REF! ERROR:#REF! ERROR:#REF!
56 12.01 ERROR:#REF!
57 12.02 ERROR:#REF!
58 12.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
59 12.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
60 12.05 ERROR:#REF! ERROR:#REF! ERROR:#REF!
61 12.06 ERROR:#REF! ERROR:#REF! ERROR:#REF!
62 12.07 ERROR:#REF! ERROR:#REF! ERROR:#REF!
63 12.08 ERROR:#REF! ERROR:#REF! ERROR:#REF!
64 12.09 ERROR:#REF! ERROR:#REF! ERROR:#REF!
65 12.10 ERROR:#REF! ERROR:#REF! ERROR:#REF!
66 12.11 ERROR:#REF! ERROR:#REF! ERROR:#REF!
67 13.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
68 13.02 ERROR:#REF! ERROR:#REF! ERROR:#REF!
69 13.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
70 13.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
71 15.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
72 15.02 ERROR:#REF!
73 15.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
74 15.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
75

ERROR:#REF! ERROR:#REF! ERROR:#REF!

76

ERROR:#REF! ERROR:#REF! ERROR:#REF!

77 16.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
78 16.02 ERROR:#REF! ERROR:#REF! ERROR:#REF!
79 16.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
80 16.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
81 17.01 ERROR:#REF! ERROR:#REF! ERROR:#REF!
82 17.02 ERROR:#REF! ERROR:#REF! ERROR:#REF!
83 17.03 ERROR:#REF! ERROR:#REF! ERROR:#REF!
84 17.04 ERROR:#REF! ERROR:#REF! ERROR:#REF!
85 17.05 ERROR:#REF! ERROR:#REF! ERROR:#REF!
86 17.06 ERROR:#REF! ERROR:#REF! ERROR:#REF!
87 17.07 ERROR:#REF! ERROR:#REF! ERROR:#REF!
88 ERROR:#REF! ERROR:#REF!
89 ERROR:#REF! ERROR:#REF!

0.0200

– 0

– 0

– 0
29,000.0000

600.0000

– 0

– 0
– 0
– 0
– 0
– 0
– 0

4,075.0000

– 0

– 0

4.0000
10.0000

10.0000
10.0000

Last
Student
$16.4800000 ***=

‘4’!$D$15
$2.1300000 ***=

‘4’!$D$16
$2.12 ***=

‘4’!$D$17
$20.73 ***=

‘4’!$D$19
$3.0800000 ***=

‘4’!$D$33
$2.1200000 ***=

‘4’!$D$34
$25.9300000 ***=

‘4’!$D$42
$295,000.0000000 ***=

‘4’!$D$52 295000
$37,000.0000000 ***=

‘4’!$D$54 37000
$50,000.0000000 ***=

‘4’!$D$55
$382,000.0000000 ***=

‘4’!$D$61 382000
$19.0700000 ***=

‘5’!$I39
$

 0.4238 ***=

‘5’!$I41
$30,651.0000000 30651 ***=

‘5’!$I70
$22,129.0000000 22129 ***=

‘5’!$I103
$25,349.0000000 $ 25,349.00 ***=

‘ 6 ‘!$H22 25349
$16,559.0000000 $ 16,559.00 ***=

‘ 6 ‘!$H45 16559
***=

‘ 6 ‘!$H76
***=

‘ 6 ‘!$H107
$0.0000000 ***=

‘ 7 ‘!$E94
$ – 0 ***=

‘8’!$F15
***=

‘8’!$F16
***=

‘8’!$F17
***=

‘8’!$F26
***=

‘8’!$F28
***=

‘8’!$F29
***=

‘8’!$F104
***=

‘8’!$F106
***=

‘8’!$F123
***=

‘8’!$F124
***=

‘8’!$F126
***=

‘9’!$H19
***=

‘9’!$H32
***=

‘9’!$H44
***=

‘9’!$H74
***=

‘9’!$H85
***=

‘9’!$H86
***=

‘9’!$H89
***=

‘9’!$H114
***=

‘9’!$H133
***=

‘9’!$H134
***=

‘9’!$H135
***=

‘9’!$H136
***=

‘9’!$H137
***=

‘9’!$H138
***=

‘ 10’!$J25
***=

‘ 10’!$J79
***=

‘ 10’!$J80
***=

‘ 10’!$J81
***=

‘ 10’!$J92
***=

‘ 10’!$J103
***=

‘ 10’!$J104
***=

‘ 10’!$J106
***=

‘ 10’!$J109
***=

‘ 10’!$J111
$17,

600.0000 17600 ***=

’12’!$G20
$7,500.0000000 7500 ***=

’12’!$G21
$22,000.0000000 22000 ***=

’12’!$G28
$18,740.0000000 18740 ***=

’12’!$G33
$36,20

4.0000 ***=

’12’!$G39 36204
$69,900.0000000 ***=

’12’!$G42 69900
$106,104.0000000 ***=

’12’!$G43 106104
$1.6500000 ***=

’12’!$G49
$3.7300000 ***=

’12’!$G54
$23,565.0000000 $ 23,565.00 ***=

’12’!$G63 23565
$155,710.2000000 ***=

’12’!$G73 155710.2
$70,140.0000000 70140 ***=

‘ 13’!$H65
$13,206.5000000 13206.5 ***=

‘ 13’!$H73
$6,603.2500000 6603.25 ***=

‘ 13’!$H81
$22.5400000 ***=

‘ 13’!$H86
***=

’15’!$J19
***=

’15’!$J28
***=

’15’!$J40
***=

’15’!$J49
***=

‘ 16 ‘!$J20
***=

‘ 16 ‘!$J31
***=

‘ 16 ‘!$J53
***=

‘ 16 ‘!$J67
***=

‘ 17 ‘!$J33
***=

‘ 17 ‘!$J46
***=

‘ 17 ‘!$J59
***=

‘ 17 ‘!$J81
***=

‘ 17 ‘!$J96
***=

‘ 17 ‘!$J118
***=

‘ 17 ‘!$J126
Correct
ERROR:#NAME? ERROR:#REF!
15.05
15.06
0.0450 line 219
0.0350
0.0200
265,000.0000
48,000.0000
0.0300
29,000.0000
264,000.0000
0.2800
210,000.0000
818,500.0000
48.0000
0.1800
0.8500
150,000.0000
22,350.0000
4,151.2500
3,000.0000
22,500.0000
1,560.0000
37,462.5000
18,731.2500
0.9000
11,700.0000
53,055.0000
4,500.0000
0.3000
19,650.0000
4,075.0000
9.2500
4,125.0000
1.4500
580.0000
9.4000
6.4500
4,100.0000
2,222.0000
11.7500
1,331.0000
39,873.4500
1,900.0000
13.0000
0.2600
0.3500
5,500.0000
0.6000
7.0000
475.0000
0.3400

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