ACCOUNTING 2304 – FINAL EXAM PRACTICE

1. Wilson Furniture has adopted an ABC system. Wilson produces two products: tables and chairs. The
following information relates to fiscal year 20x8.

Tables Chairs
Number of Units Produced 1,000 4,000
Number of Setups 25 15
Number of Machine Hours 500 700

Setup costs vary with the number of setups. Total Setup cost is $6,000. How much setup cost should be
allocated to each product line under the company’s ABC system?

Tables Chairs
A. $2,500 $3,500
B. $3,000 $3,000
C. $3,750 $2,250
D. $1,200 $4,800

2. Which of the following is a not a value-added activity in a company that manufactures bicycles?
A. Painting the frame C. Assembling the frame
B. Moving parts from Storage to Assembly D. Installing the gearbox

3. Bennett Company’s standards for Product A are based on the use of highly skilled labor. During July, due
to unexpected demand, Bennett was forced to use labor that is less skilled. As a result, what would be the
likely variances?

Labor Rate Variance Labor Efficiency Variance

A. Unfavorable Favorable
B. Unfavorable Unfavorable
C. Favorable Favorable
D. Favorable Unfavorable

4. Jacob Company budgeted production of 4,100 units for the month of April. The following information is
available for April for Jacob Company:

Standard:
Material: 2 pounds per unit at $3.50 per pound
Labor: 4 hours per unit at $8.25 per hour

Actual:
Material purchased and used – 7,800 pounds at $3.40 per pound
Direct labor – 16,700 hours at $8.30 per hour
Units produced in April – 4,000

What is the material price variance?

A. $1,500 F C. $780 U
B. $700 F D. $780 F

5. All of the following statements regarding management accounting are true except:
A. It emphasizes information for internal users.
B. It requires the use of GAAP (generally accepted accounting principles).
C. It focuses on the flexibility of information for decision making.
D. It provides both qualitative and quantitative information.

6. Fixed costs are those costs that

A. do not exist within the relevant range.
B. are fixed on a per-unit basis within the relevant range.
C. include direct materials and direct labor costs.
D. vary inversely on a per-unit basis with changes in activity within the relevant range.
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7. Which of the following is not a period cost?
A. Sales commissions
B. Direct labor
C. Advertising
D. Depreciation of office equipment

8. Halston Co. is considering an investment in a new product line. To make the product, the company would
need to acquire new equipment. The cost of the equipment and other relevant information is provided
below:

Purchase price of machinery with a 6-year life $800,000

Salvage of new machinery at end of 6 years $80,000
Annual cash savings $210,000
Discount rate 14%

Calculate the project’s net present value.

A. $16,627
B. $96,627
C. $53,170
D. ($63,373)

9. The Shamrock Company is contemplating building a new warehouse. The company estimates the building
would cost $3,000,000 and generate annual operating cash inflow of $400,000 for 12 years. At the end of
its life, the building would have no value. The company uses a discount rate of 8%. Ignoring income taxes,
what is this project’s Simple Rate of Return?
A. 5.0%
B. 21.6%
C. 13.3%
D. 26.7%

10. Which of the following is false?

A. The Simple Rate of Return and the Payback Period both ignore the time value of money.
B. The Internal Rate of Return is the rate at which the Net Present Value equals zero.
C. A project is acceptable if its Net Present Value is greater than or equal to zero.
D. The Net Present Value ignores a project’s cash flows after payback.

11. Lawson, Inc. is considering the purchase of equipment costing $102,400 with a 10-year useful life. If the
equipment is expected to provide annual cost savings of $20,000, the internal rate of return is closest to:
A. 5%
B. 20%
C. 19%
D. 14%

12. All other things equal, which of the following would not improve a division’s return on investment?
A. An increase in sales price.
B. Accepting a new project with a ROI that is higher than the division’s current ROI.
C. An increase in average assets.
D. A decrease in expenses.

13. The Toy Factory Company evaluates its division managers based on their achieved levels of ROI. For
20x8, expected performance is as follows:

Average Division Assets Division Operating Income

Games Division $1,000,000 $200,000
Doll Division $ 800,000 $120,000

A new project has been identified that could be purchased and put in place in early 20x8. Its cost is
$300,000 and it would generate operating income of $54,000 in 20x8. This project is available to either the
Games or the Doll Division. Which manager should accept the project?
A. Doll Division manager C. Both managers
B. Games Division manager D. Neither manager

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14. The Thomas Company has established a target rate of return of 15% for all of its divisions. In 20x8,
Division X generated sales of $500,000 and expenses of $380,000. Total assets at the beginning of the
year were $500,000, and total assets at the end of the year were $620,000. For 20x8, what was Division
X’s residual income?
A. $27,000
B. $120,000
C. $45,000
D. $36,000

15. Cindy’s Chocolate factory makes a famous chocolate candy bar that uses 3 ounces of dark chocolate.
Cindy’s buys the chocolate from its supplier at a cost of $.50 per ounce, shipping of $.03 per ounce and tax
of $.02 per ounce. What is the standard cost of direct materials for Cindy’s dark chocolate bar?
A. $1.65 C. $1.59
B. $ .55 D. $ .52

16. Umbrella Co. is considering the introduction of 3 new products. Per unit sales and cost information as
follows:
A B C
Selling price $3.00 $5.00 $16.00
Variable cost $1.20 $3.40 $10.00
Fixed costs $0.50 $1.00 $ 3.50
Labor hours per unit 1.2 hours 0.5 hours 5 hours
Monthly demand in units 500 600 240

The company only has 1,800 excess direct labor hours.

How many of each product should Umbrella Co. produce?

A. 240 of C, 300 of B, 250 of A
B. 600 of B, 500 of A, 240 of C
C. 240 of C, 300 of A, 0 of B
D. 600 of B, 500 of A, 180 of C

17. A major purpose of budgeting is to

A. decide which products to produce.
B. identify managers that should be promoted.
C. identify potential problems in achieving goals and objectives.
D. communicate past results to stakeholders.

18. Which of the following statements about budgets is false?

A. Participatory budgets reduce budget slack.
B. Participatory budgets are accepted by subordinates more readily than imposed budgets.
C. Imposed budgets usually require less time to prepare than participatory budgets.
D. Imposed budgets increase the likelihood that the budget will reflect the organization’s strategic
goals.

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19. Wicks static budget and actual costs for the period are as follows:

Static Actual
Units produced 100,000 110,000
Variable costs:
Direct Material $70,000 $82,500
Direct Labor 90,000 99,000
Indirect Labor 40,000 41,800
Fixed costs:
Insurance 20,000 20,000
Rent 10,000 12,000

The flexible budget variance for rent for the period is:

A. $2,000 favorable C. $2,000 unfavorable

B. $1,000 unfavorable D. $1,000 favorable

20. In what order are the following budgets prepared?

I. Cash Budget
II. Sales Budget
III. Selling Expense Budget
IV. Production Budget

A. I, II, III, IV
B. II, I, IV, III
C. I, II, IV, III
D. II, IV, III, I

21. Purdy Company has prepared the following sales budget for the first quarter of 20x9. Based on past
experience the company estimates that 20% of each month’s sales are cash sales and the other 80% are
credit sales. Also, history indicates that 40% of credit sales are collected during the month of sale, 50% in
the month following the sale, and 10% are never collected. What amount of cash does the company
expect to collect in August from cash sales and credit sales?

Total Budgeted Sales

June July August
$200,000 $250,000 $300,000

A. $245,000
B. $305,000
C. $256,000
D. $264,500

22. Refer to the previous question. What is Purdy’s budgeted net Accounts Receivable at August 31?
A. $144,000
B. $120,000
C. $150,000
D. $180,000

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23. Snoden Foods, Inc. produces Sweet and Sour Liver dinners for dorm cafeterias. Budgeted production of
dinners for the next four months is as follows:

January 700 dinners

February 600 dinners
March 1,500 dinners
April 1,200 dinners

Each dinner requires ½ lb. of liver. The company wants to maintain monthly ending inventories of liver
equal to 20% of the following month’s production needs. The cost of liver is $2 per pound.

What is the cost of liver to be purchased in February?

A. $240
B. $780
C. $1,140
D. $1,560

24. Elliot Corp. is in the process of preparing a cash budget for the 1st quarter of 20x3. The following
information has been gathered to date:
January February March
Beginning Cash balance $102,450 ? ?
Cash Receipts 231,250 $406,250 $562,500
Cash Payments 330,500 434,500 366,500
Elliot has a policy of maintaining a minimum cash balance of $50,000. Borrowing is in $1,000 increments
at the beginning of the month and any repayments occur at the end of the month. The interest rate is 12%
per year. Accrued interest is paid when principal is repaid. How much must Elliot borrow in February to
meet this requirement?
A. $47,000
B. $28,000
C. $29,000
D. $30,000

25. O’Sullivan Company is a leading manufacturer of four-leaf clover note pads. The controller has prepared
the following financial projection for 20x8.

O’Sullivan Company
Financial Projection
For the year ended December 31, 20x8

Sales (2,000 units at $100) $200,000

Variable expenses:
Direct Materials ($14/unit) $28,000
Direct Labor ($15/unit) 30,000
Variable Manufacturing Overhead ($10/unit) 20,000
Variable ($12/unit) 24,000
Total Variable Expenses 102,000
Contribution Margin 98,000
Fixed expenses:
Fixed Manufacturing Overhead ($17.65/unit) 35,300
Fixed Selling and Administrative$24/unit) 48,000
Total Fixed Expenses 83,300
Operating Income $ 14,700

How many note pads would O’Sullivan Company have to sell in 20x8 in order to break even?
A. 1,700
B. 1,572
C. 1,000
D. 1,853

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26. Cuddly Company makes stuffed bears for toddlers. Information for each stuffed animal is shown below
(based on annual sales volume of 180,000 units):
Per Unit
Sales price $ 6.00
Direct materials 1.80
Direct labor 1.20
Variable overhead .60
Variable selling expense .40

Total fixed expenses $324,000

Cuddly Company has a 40% tax rate. How many bears must it sell in order to earn $49,000 in after-tax net
income?
A. 101,417
B. 186,500
C. 223,250
D. 202,834

27. Herreshoff Co. produces small engines. The company has been very disappointed lately in the profitability
of this product line. The product-line income statement for the most recent month shows:

Sales $16,000,000
Variable cost of goods sold (9,600,000)
Variable selling costs (640,000)
Total fixed costs (6,000,000)
Product margin $( 240,000)

$4,800,000 of the fixed costs are avoidable if the product line were eliminated. If the product line were
dropped, income of Herreshoff would change by
A. $960,000
B. $240,000
C. ($240,000)
D. ($960,000)
E. ($4,560,000)

28. The PQR Company has 20,000 units of production capacity. It is currently producing and selling 19,000
units of its product, Pidgets, a robotic pidgeon. Pidgets sell for $17 per unit, and have a unit variable cost
of $7. PQR’s fixed costs total $30,000.

A potential customer has approached PQR desiring 2,000 units of a modification of the Pidget, to be called
Ridgeons. The company has offered PQR $14 per Ridgeon. The unit variable cost of the Ridgeon is
expected to be $8. If PQR accepts the special order, the effect on income will be:
A. $10,000 decrease
B. $4,000 decrease
C. $2,000 increase
D. $12,000 increase

29. Wertheim Co. is deciding whether to keep or drop a product line. The relevant cost in this decision is:
A. the variable cost of the product line.
B. the manufacturing cost of the product line.
C. the total cost of the product line on its budgeted income statement for the upcoming year.
D. the cost that will be avoided (saved) if the product line is dropped.

30. If factory overhead is overapplied for the current accounting period,

A. cost of goods sold will decrease when disposing of the overapplied amount.
B. actual overhead costs incurred were more than overhead costs applied to production.
C. the predetermined overhead rate must be increased next year to compensate for this period’s
overapplied amount.
D. all of the above.

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31. Given:
Budgeted annual overhead $450,000
Budgeted direct labor hours 25,000
Actual annual overhead $475,000
Actual direct labor hours 26,000

Overhead is applied to products based on direct labor hours. Overhead for the current year is
A. $7,000 overapplied
B. $7,000 underapplied
C. $25,000 overapplied
D. $25,000 underapplied

32. Which of the following statements is true?

A. Fixed costs per unit decrease as activity increases.
B. Corporate office rent is an example of a fixed product cost.
C. The leather used to make basketballs is an example of an indirect variable cost.
D. All of the above are false.

33. Martin Co. reported the following information for 20x8:

Materials Inventory, January 1 $ 44,000

Work in Process Inventory, January 1 60,000
Finished Goods Inventory, January 1 30,000
Materials Inventory, December 31 56,000
Work in Process Inventory, December 31 48,000
Finished Goods Inventory, December 31 50,000
Direct Labor (32,000 hours @ $12.50 per hour) 400,000
Direct Materials Purchased 600,000
Factory Overhead 840,000

What is the cost of goods manufactured for 20x8?

A. $1,830,000
B. $1,870,000
C. $1,840,000
D. $1,852,000

34. Edinburg, Inc. has gathered the following information.

Direct labor $200,000

Insurance on equipment and building 4,500
Factory depreciation (straight-line) 27,000
Property taxes on factory 37,500
Raw materials used 180,000
Office salaries 37,500
Lubricants for factory machines 7,500
Sales commissions 15,000

Edinburg, Inc.’s total product costs and total fixed costs are:

Product Costs Fixed Costs

A. $571,500 $406,500
B. $456,500 $106,500
C. $601,500 $106,500
D. $556,500 $121,500

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35. Refer to #34. Total factory overhead is:
A. $76,500 C. $121,500
B. $91,500 D. $556,500

36. The Rudolph Co. uses a job-order cost system. The following information pertains to jobs worked on
during April 20x8:
Job 108 Job 109 Job 110 Job 111
Work in process 4/1 $1,500 $1,600
Materials added during April:
Materials 900 600 $1,800 $2,700
Direct labor 1,800 900 2,700 1,350

Overhead is charged to production at 150% of direct labor cost. Jobs 108, 109, and 111 were completed
during April. Jobs 108 and 109 were delivered to the customers. Rudolph’s Work in Process Inventory
balance on April 30, 20x8 is:
A. $25,975
B. $4,500
C. $8,550
D. $11,350

37. Dasher Co. delivers Christmas gifts during the holiday season. It has determined labor hours to be the cost
driver for the company’s indirect labor costs. During the first six months of the year the company incurred
the following indirect labor costs:

Month Cost Labor Hours

January $48,000 1,500
February 50,800 1,600
March 52,900 1,800
April 40,000 1,200
May 39,000 1,450
June 54,000 1,900

Using the high-low method, determine the expected total cost when 1,850 hours are worked.
A. $53,000
B. $52,579
C. $53,450
D. $37,000

38. Comical Cruise Lines compiled the following cost data for the first quarter:
January February March
Passengers 130 180 170
Salaries $ 3,125 $ 3,750 $ 3,595
Food 3,276 4,536 4,284
Insurance 1,250 1,250 1,250
Utilities/Water 1,800 2,300 2,200

What terms would best describe the behavior of the above costs?
Salaries Food Insurance Utilities/Water
A. Variable Mixed Fixed Mixed
B. Mixed Variable Fixed Variable
C. Mixed Variable Mixed Variable
D. Mixed Variable Fixed Mixed

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39. Alpha Co. can produce a unit of beta for these costs:
Direct material ............................................... $4
Direct labor .................................................... 12
Overhead ...................................................... 20
Total .............................................................. $36
An outside supplier offers to provide Alpha with all the beta units it needs at $30 per unit. If Alpha buys
from the supplier, Alpha will still incur 40% of its overhead. The proper decision and the total relevant cost
to compare with the $30 purchase price are:

A. Make, $28.
B. Buy, $30.
C. Make, $38.
D. Buy, $46.

Use the following information to answer questions 40 and 41.

The Georgia Peach Co. manufactures applesauce. The standard direct cost of producing one case of applesauce
is
Direct materials (4 lbs. @ $1 per lb.) $4.00
Direct labor (2 hrs. @ $2 per hr.) 4.00
$8.00
Georgia Peach actually produced 25,000 cases of applesauce. The actual cost per case for material and labor are
given below.
Direct materials (5 lbs. @ $.90 per lb.) $4.50
Direct labor (2.25 hrs. @ $2 per hr.) 4.50

40. The materials quantity variance for the period is

A. $22,500 F
B. $22,500 U
C. $25,000 F
D. $25,000 U

41. The labor rate variance for the period is

A. $112,500 F
B. $112,500 U
C. $100,000 F
D. $0

42. A labor union contract states that skilled workers cannot be laid off or fired during slack production periods,
but they can be reassigned to perform unskilled tasks. This situation often results in the layoffs of unskilled
workers. Five unskilled workers have been laid off to make room for the skilled workers. What is the likely
effect (favorable or unfavorable) on the labor variances of this action?

Labor Rate Labor Efficiency

Variance Variance
A. favorable unfavorable
B. unfavorable favorable
C. unfavorable unfavorable
D. no effect favorable

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Answers

1. C
2. B
3. D
4. D
5. B
6. D
7. B
8. C
9. A
10. D
11. D
12. C
13. A
14. D
15. A
16. D
17. C
18. A
19. C
20. D
21. C
22. B
23. B
24. C
25. A
26. D
27. D
28. C
29. D
30. A
31. B
32. A
33. C
34. B
35. A
36. C
37. A
38. D
39. A
40. D
41. D
42. B

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Present value interest factor of $1 per period at i% for n periods, PVIF(i,n).
Period 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 16% 17% 18% 19% 20%
1 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 0.901 0.893 0.885 0.877 0.870 0.862 0.855 0.847 0.840 0.833
2 0.980 0.961 0.943 0.925 0.907 0.890 0.873 0.857 0.842 0.826 0.812 0.797 0.783 0.769 0.756 0.743 0.731 0.718 0.706 0.694
3 0.971 0.942 0.915 0.889 0.864 0.840 0.816 0.794 0.772 0.751 0.731 0.712 0.693 0.675 0.658 0.641 0.624 0.609 0.593 0.579
4 0.961 0.924 0.888 0.855 0.823 0.792 0.763 0.735 0.708 0.683 0.659 0.636 0.613 0.592 0.572 0.552 0.534 0.516 0.499 0.482
5 0.951 0.906 0.863 0.822 0.784 0.747 0.713 0.681 0.650 0.621 0.593 0.567 0.543 0.519 0.497 0.476 0.456 0.437 0.419 0.402
6 0.942 0.888 0.837 0.790 0.746 0.705 0.666 0.630 0.596 0.564 0.535 0.507 0.480 0.456 0.432 0.410 0.390 0.370 0.352 0.335
7 0.933 0.871 0.813 0.760 0.711 0.665 0.623 0.583 0.547 0.513 0.482 0.452 0.425 0.400 0.376 0.354 0.333 0.314 0.296 0.279
8 0.923 0.853 0.789 0.731 0.677 0.627 0.582 0.540 0.502 0.467 0.434 0.404 0.376 0.351 0.327 0.305 0.285 0.266 0.249 0.233
9 0.914 0.837 0.766 0.703 0.645 0.592 0.544 0.500 0.460 0.424 0.391 0.361 0.333 0.308 0.284 0.263 0.243 0.225 0.209 0.194
10 0.905 0.820 0.744 0.676 0.614 0.558 0.508 0.463 0.422 0.386 0.352 0.322 0.295 0.270 0.247 0.227 0.208 0.191 0.176 0.162
11 0.896 0.804 0.722 0.650 0.585 0.527 0.475 0.429 0.388 0.350 0.317 0.287 0.261 0.237 0.215 0.195 0.178 0.162 0.148 0.135
12 0.887 0.788 0.701 0.625 0.557 0.497 0.444 0.397 0.356 0.319 0.286 0.257 0.231 0.208 0.187 0.168 0.152 0.137 0.124 0.112
13 0.879 0.773 0.681 0.601 0.530 0.469 0.415 0.368 0.326 0.290 0.258 0.229 0.204 0.182 0.163 0.145 0.130 0.116 0.104 0.093
14 0.870 0.758 0.661 0.577 0.505 0.442 0.388 0.340 0.299 0.263 0.232 0.205 0.181 0.160 0.141 0.125 0.111 0.099 0.088 0.078
15 0.861 0.743 0.642 0.555 0.481 0.417 0.362 0.315 0.275 0.239 0.209 0.183 0.160 0.140 0.123 0.108 0.095 0.084 0.074 0.065
16 0.853 0.728 0.623 0.534 0.458 0.394 0.339 0.292 0.252 0.218 0.188 0.163 0.141 0.123 0.107 0.093 0.081 0.071 0.062 0.054
17 0.844 0.714 0.605 0.513 0.436 0.371 0.317 0.270 0.231 0.198 0.170 0.146 0.125 0.108 0.093 0.080 0.069 0.060 0.052 0.045
18 0.836 0.700 0.587 0.494 0.416 0.350 0.296 0.250 0.212 0.180 0.153 0.130 0.111 0.095 0.081 0.069 0.059 0.051 0.044 0.038
19 0.828 0.686 0.570 0.475 0.396 0.331 0.277 0.232 0.194 0.164 0.138 0.116 0.098 0.083 0.070 0.060 0.051 0.043 0.037 0.031
20 0.820 0.673 0.554 0.456 0.377 0.312 0.258 0.215 0.178 0.149 0.124 0.104 0.087 0.073 0.061 0.051 0.043 0.037 0.031 0.026
25 0.780 0.610 0.478 0.375 0.295 0.233 0.184 0.146 0.116 0.092 0.074 0.059 0.047 0.038 0.030 0.024 0.020 0.016 0.013 0.010
30 0.742 0.552 0.412 0.308 0.231 0.174 0.131 0.099 0.075 0.057 0.044 0.033 0.026 0.020 0.015 0.012 0.009 0.007 0.005 0.004
35 0.706 0.500 0.355 0.253 0.181 0.130 0.094 0.068 0.049 0.036 0.026 0.019 0.014 0.010 0.008 0.006 0.004 0.003 0.002 0.002
40 0.672 0.453 0.307 0.208 0.142 0.097 0.067 0.046 0.032 0.022 0.015 0.011 0.008 0.005 0.004 0.003 0.002 0.001 0.001 0.001
50 0.608 0.372 0.228 0.141 0.087 0.054 0.034 0.021 0.013 0.009 0.005 0.003 0.002 0.001 0.001 0.001 0.000 0.000 0.000 0.000

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Present value interest factor of an (ordinary) annuity of $1 per period at i% for n periods, PVIFA(i,n).
Period 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 16% 17% 18% 19% 20%
1 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 0.901 0.893 0.885 0.877 0.870 0.862 0.855 0.847 0.840 0.833
2 1.970 1.942 1.913 1.886 1.859 1.833 1.808 1.783 1.759 1.736 1.713 1.690 1.668 1.647 1.626 1.605 1.585 1.566 1.547 1.528
3 2.941 2.884 2.829 2.775 2.723 2.673 2.624 2.577 2.531 2.487 2.444 2.402 2.361 2.322 2.283 2.246 2.210 2.174 2.140 2.106
4 3.902 3.808 3.717 3.630 3.546 3.465 3.387 3.312 3.240 3.170 3.102 3.037 2.974 2.914 2.855 2.798 2.743 2.690 2.639 2.589
5 4.853 4.713 4.580 4.452 4.329 4.212 4.100 3.993 3.890 3.791 3.696 3.605 3.517 3.433 3.352 3.274 3.199 3.127 3.058 2.991
6 5.795 5.601 5.417 5.242 5.076 4.917 4.767 4.623 4.486 4.355 4.231 4.111 3.998 3.889 3.784 3.685 3.589 3.498 3.410 3.326
7 6.728 6.472 6.230 6.002 5.786 5.582 5.389 5.206 5.033 4.868 4.712 4.564 4.423 4.288 4.160 4.039 3.922 3.812 3.706 3.605
8 7.652 7.325 7.020 6.733 6.463 6.210 5.971 5.747 5.535 5.335 5.146 4.968 4.799 4.639 4.487 4.344 4.207 4.078 3.954 3.837
9 8.566 8.162 7.786 7.435 7.108 6.802 6.515 6.247 5.995 5.759 5.537 5.328 5.132 4.946 4.772 4.607 4.451 4.303 4.163 4.031
10 9.471 8.983 8.530 8.111 7.722 7.360 7.024 6.710 6.418 6.145 5.889 5.650 5.426 5.216 5.019 4.833 4.659 4.494 4.339 4.192
11 10.368 9.787 9.253 8.760 8.306 7.887 7.499 7.139 6.805 6.495 6.207 5.938 5.687 5.453 5.234 5.029 4.836 4.656 4.486 4.327
12 11.255 10.575 9.954 9.385 8.863 8.384 7.943 7.536 7.161 6.814 6.492 6.194 5.918 5.660 5.421 5.197 4.988 4.793 4.611 4.439
13 12.134 11.348 10.635 9.986 9.394 8.853 8.358 7.904 7.487 7.103 6.750 6.424 6.122 5.842 5.583 5.342 5.118 4.910 4.715 4.533
14 13.004 12.106 11.296 10.563 9.899 9.295 8.745 8.244 7.786 7.367 6.982 6.628 6.302 6.002 5.724 5.468 5.229 5.008 4.802 4.611
15 13.865 12.849 11.938 11.118 10.380 9.712 9.108 8.559 8.061 7.606 7.191 6.811 6.462 6.142 5.847 5.575 5.324 5.092 4.876 4.675
16 14.718 13.578 12.561 11.652 10.838 10.106 9.447 8.851 8.313 7.824 7.379 6.974 6.604 6.265 5.954 5.668 5.405 5.162 4.938 4.730
17 15.562 14.292 13.166 12.166 11.274 10.477 9.763 9.122 8.544 8.022 7.549 7.120 6.729 6.373 6.047 5.749 5.475 5.222 4.990 4.775
18 16.398 14.992 13.754 12.659 11.690 10.828 10.059 9.372 8.756 8.201 7.702 7.250 6.840 6.467 6.128 5.818 5.534 5.273 5.033 4.812
19 17.226 15.678 14.324 13.134 12.085 11.158 10.336 9.604 8.950 8.365 7.839 7.366 6.938 6.550 6.198 5.877 5.584 5.316 5.070 4.843
20 18.046 16.351 14.877 13.590 12.462 11.470 10.594 9.818 9.129 8.514 7.963 7.469 7.025 6.623 6.259 5.929 5.628 5.353 5.101 4.870
25 22.023 19.523 17.413 15.622 14.094 12.783 11.654 10.675 9.823 9.077 8.422 7.843 7.330 6.873 6.464 6.097 5.766 5.467 5.195 4.948
30 25.808 22.396 19.600 17.292 15.372 13.765 12.409 11.258 10.274 9.427 8.694 8.055 7.496 7.003 6.566 6.177 5.829 5.517 5.235 4.979
35 29.409 24.999 21.487 18.665 16.374 14.498 12.948 11.655 10.567 9.644 8.855 8.176 7.586 7.070 6.617 6.215 5.858 5.539 5.251 4.992
40 32.835 27.355 23.115 19.793 17.159 15.046 13.332 11.925 10.757 9.779 8.951 8.244 7.634 7.105 6.642 6.233 5.871 5.548 5.258 4.997
50 39.196 31.424 25.730 21.482 18.256 15.762 13.801 12.233 10.962 9.915 9.042 8.304 7.675 7.133 6.661 6.246 5.880 5.554 5.262 4.999

12