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cost accounting
Cost Accounting A Managerial Emphasis 13th Edition Charles T. Horngren, Srikant M.Dater, George Foster, Madhav - Solutions
Theory of constraints, throughput contribution, relevant costs. The Mayfield Corporation manufactures filing cabinets in two operations: machining and finishing. It provides the following information:Each cabinet sells for $72 and has direct material costs of $32 incurred at the start of the
Theory of constraints, throughput contribution, quality. Refer to the information in Exercise 19-25 in answering the following requirements. There is no connection between the requirements.1. Mayfield produces 2,000 defective units at the machining operation. What is the cost to Mayfield of the
Quality improvement, relevant costs, and relevant revenues. The Thomas Corporation sells 300,000 V262 valves to the automobile and truck industry. Thomas has a capacity of 110,000 machine-hours and can produce 3 valves per machine-hour V262’s contribution margin per unit is $8. Thomas sells only
Quality improvement relevant costs, and relevant revenues. The Tan Corporation uses multicolor molding to make plastic lamps. The molding operation has a capacity of 200,000 units per year. The demand for lamps is very strong. Tan will be able to sell whatever output quantities it can produce at$40
Statistical quality control, airline operations. Jetrans Airlines operates daily round-trip flights on the London—Los Angeles route using a fleet of three 747s: the Spirit of Atlanta, the Spirit of Boston, and the Spirit of Sacramento. The budgeted quantity of fuel for each round-trip flight is
Compensation linked with profitability, waiting time, and quality measures. Mid-Atlantic Healthcare operates two medical groups, one in Philadelphia and one in Baltimore. The semi-annual bonus plan for each medical group’s president has three components:a. Profitability performance. Add 1% of
Waiting times, manufacturing lead times. The SRG Corporation uses an injection molding machine to make a plastic product, Z39. SRG makes products only after receiving firm orders from its customers. SRG estimates that it will receive 50 orders for Z39 (each order is for 1,000 units) during the
Waiting times, relevant revenues, and relevant costs (continuation of 19-31). SRG is still deciding whether it should introduce Y28. The following table provides information on selling prices, variable costs, and inventory carrying costs for Z39 and Y28. SRG will incur additional variable costs and
Manufacturing lead times, relevant revenues, and relevant costs. The Brandt Corporation makes wire harnesses for the aircraft industry. Brandt is uncertain about when and how many customer orders will be received. The company makes harnesses only after receiving firm orders from its customers.
Theory of constraints, throughput contribution, relevant costs. Colorado Industries manufactures electronic testing equipment Colorado also installs the equipment at customers’ sites and ensures that it functions smoothly. Additional information on the Manufacturing and Installation Departments
Theory of constraints, throughput contribution, quality, relevant costs. Aardee Industries manufactures pharmaceutical products in two departments: Mixing and Tablet-Making. Additional information on the two departments follows. Each tablet contains 0.5 gram of direct materials.The Mixing
Theory of constraints, contribution margin, sensitivity analysis. Low Tech Toys (LTT) produces dolls in two processes: molding and assembly. LTT is currently producing two models: Chatty Chelsey and Talking Tanya. Production in the Molding Department is limited by the amount of materials available.
Quality improvement, Pareto diagram, cause-and-effect diagram. The Murray Corporation manufactures, sells, and installs photocopying machines. Murray has placed heavy emphasis on reducing defects and failures in its production operations. Murray wants to apply the same total quality management
Ethics and quality. Information from a quality report for 2009 prepared by Lindsey Williams, assistant controller of Citocell, a manufacturer of electric motors, is as follows:Davey Evans, the plant manager of Citocell, is eligible for a bonus if the total costs of quality as a percentage of
Quality improvement, theory of constraints. The Wellesley Corporation makes printed cloth in two departments: Weaving and Printing. Direct material costs are Wellesley’s only variable costs. The demand for Wellesley’s cloth is very strong. Wellesley can sell whatever output quantities it
Management control systems, balanced scorecard. Greystone Corporation manufactures stone tiles for kitchen counters and floors. Its strategy is to manufacture high quality products at reasonable prices, and to rapidly deliver products following sales. Greystone sells to both hardware stores and
Cost centers, profit centers, decentralization, transfer prices. Fenster Corporation manufactures windows with wood and metal frames. Fenster has three departments: Glass, Wood, and Metal. The Glass Department makes the window glass and sends it to either the Wood or Metal Department where the
Decentralization, goal congruence, responsibility centers. Hexton Chemicals consists of seven independent operating divisions. The operating divisions are assisted by a number of support groups, such as R&D, human resources, and environmental management. The environmental-management group
Multinational transfer pricing, effect of alternative transfer-pricing methods, global income tax minimization. User Friendly Computer, Inc., with headquarters in San Francisco, manufactures and sells a desktop computer. User Friendly has three divisions, each of which is located in a different
Transfer-pricing methods, goal congruence. British Columbia Lumber has a Raw Lumber Division and a Finished Lumber Division. The variable costs are:Raw Lumber Division: $100 per 100 board-feet of raw lumberFinished Lumber Division: $125 per 100 board-feet of finished lumberAssume that there is no
Effect of alternative transfer-pricing methods on division operating income. (CMA, adapted) Ajax Corporation has two divisions. The Mining Division makes toldine, which is then transferred to the Metals Division. The toldine is further processed by the Metals Division and is sold to customers at a
Transfer pricing, general guideline, goal congruence. (CMA, adapted). Quest Motors, Inc., operates as a decentralized multi division company. The Tivo Division of Quest Motors purchases most of its airbags from the Airbag Division. The Airbag Division’s incremental cost for manufacturing the
Multinational transfer pricing, global tax minimization. The Mornay Company manufactures telecommunications equipment at its plant in Toledo, Dhio. The company has marketing divisions throughout the world. A Mornay marketing division in Vienna, Austria, imports 1,000 units of Product 4A36 from the
Multinational transfer pricing, goal congruence (continuation of 22-23). Suppose that the U.S. division could sell as many units of Product 4A36 as it makes at $600 per unit in the U.S. market net of all marketing and distribution costs.1. From the viewpoint of the Mornay Company as a whole, would
Transfer-pricing dispute. The Allison-Chambers Corporation, manufacturer of tractors and other heavy farm equipment, is organized along decentralized product lines, with each manufacturing division operating as a separate profit center. Each division manager has been delegated full authority on all
Transfer-pricing problem (continuation of 22-25). Refer to Exercise 22-25. Assume that Division A can sell the 1,000 units to other customers at $155 per unit with variable marketing cost of $5 per unit. Determine whether Allison-Chambers will benefit if Division C purchases the 1,000 units from
General guideline, transfer pricing. The Shamrock Company manufactures and sells television sets. Its Assembly Division (AD) buys television screens from the Screen Division (SD) and assembles the TV sets. The SD, which is operating at capacity, incurs an incremental manufacturing cost of $80 per
Pertinent transfer price. Europa, Inc., has two divisions, A and B, which manufacture expensive bicycles. Division A produces the bicycle frame, and Division B assembles the rest of the bicycle onto the frame. There is a market for both the sub assembly and the final product. Each division has been
Pricing in imperfect markets (continuation of 22-28). Refer to Problem 22-28.1.Suppose the manager of Division A has the option of (a) cutting the external price to $195, with the certainty that sales will rise to 1,000 units or (b) maintaining the external price of $200 for the 800 units and
Effect of alternative transfer-pricing methods on division operating income. Crango Products is a cranberry cooperative that operates two divisions: a Harvesting Division and a Processing Division. Currently, all of Harvesting’s output is converted into cranberry juice by the Processing Division,
Goal-congruence problems with cost-plus transfer-pricing methods, dual-pricing system (continuation of 22-30). Assume that Pat Borges, CEO of Crango, had mandated a transfer price equal to 200% of full cost. Now he decides to decentralize some management decisions and sends around a memo that
Multinational transfer pricing, global tax minimization. Industrial Diamonds, Inc., based in Los Angeles, has two divisions:South African Mining Division, which mines a rich diamond vein in South AfricaU.S Processing Division, which polishes raw diamonds for use in industrial cutting tools The
International transfer pricing, taxes, goal congruence. Argone Division of Gemini Corporation is located in the United States. Its effective income tax rate is 20%. Another division of Gemini, Calcia, is located in Canada, where the income tax rate is 38%. Calcia manufactures, among other things,
Transfer pricing, goal congruence. The Orsilo Corporation makes end sells 10,000 multisystem music players each year Its Assembly Division purchases components from other divisions of Orsilo or from external suppliers and assembles the multisystem music players. In particular, the Assembly Division
Transfer pricing, goal congruence, ethics. Whengon Manufacturing makes electronic hearing aids. Department A manufactures 10,000 units of part HR-i and Department B uses this part to make the finished product. HR-i is a specific part for a patented product that cannot be purchased or sold outside
Transfer pricing, utilization of capacity. (J. Patell, adapted) The California Instrument Company (CIC) consists of the Semiconductor Division and the Process-Control Division, each of which operates as an independent profit center. The Semiconductor Division employs craftsmen who produce two
ROI, comparisons of three companies. (CMA, adapted) Return on investment (ROI is often expressed as follows: 1. What advantages are there in the breakdown of the computation into two separate components? 2. Fill in the following blanks: After filling in the blanks, comment on the relative
Analysis of return on invested assets, comparison of two divisions, DuPont method. Learning World, Inc. has two divisions: Test Preparation and Language Arts. Results (in millions) for the past three years are partially displayed here: 1. Complete the table by filling in the blanks. 2. Use the
ROI and RI. (D. Kleespie, adapted) The Outdoor Sports Company produces a wide variety of outdoor sports equipment. Its newest division, Golf Technology, manufactures and sells a single product: AccuDriver, a golf club that uses global positioning satellite technology to improve the accuracy of
ROI and RI with manufacturing costs. Superior Motor Company makes electric cars and has only two products, the Simplegreen and the Superiorgreen. To produce the Simplegreen, Superior Motor employed assets of $13,500,000 at the beginning of the period, and $13,400,000 of assets at the end of the
Financial and non-financial performance measures, goal congruence. (CMA, adapted) Summit Equipment specializes in the manufacture of medical equipment, a field that has become increasingly competitive. Approximately two years ago, Ben Harrington, president of Summit, decided to revise the bonus
Goal incongruence and ROI. BleefI Corporation manufactures furniture in several divisions, including the Patio Furniture division. The manager of the Patio Furniture division plans to retire in two years. The manager receives a bonus based on the division’s ROI, which is currently 11%.One of the
ROI, RI, EVA. Performance Auto Company operates a New Car Division (that sells high performance sports cars) and a Performance Parts Division (that sells performance improvement parts for family cars). Some division financial measures for 2008 are as follows: 1. Calculate return on investment
ROI, RI, measurement of assets. (CMA, adapted) Carter Corporation recently announced a bonus plan to be awarded to the manager of the most profitable division. The three division managers are to choose whether ROI or RI will be used to measure profitability. In addition, they must decide whether
Multinational performance measurement ROI, RI. The Grandlund Corporation manufactures similar products in the United States and Norway. The U.S. and Norwegian operations are organized as decentralized divisions. The following information is available for 2011; ROI is calculated as operating income
ROI, RI, EVA and Performance Evaluation. Eva Manufacturing makes fashion products and competes on the basis of quality and leading-edge designs. The company has $3,000,000 invested in assets in its clothing manufacturing division. After-tax operating income from sales of clothing this year is
Risk sharing, incentives, benchmarking, multiple tasks. The Dexter Division of AMCD sells car batteries. AMCO’s corporate management gives Dexter management considerable operating and investment autonomy in running the division. AMCD is considering how it should compensate Jim Marks, the general
Residual Income and EVA; timing issues. Doorwhistle Company makes doorbells. It has a weighted average cost of capital of 8%, and total assets of $5,690,000. Doorwhistle has current liabilities of $700,000. Its operating income for the year was $649,000. Doorwhistle does not have to pay any
ROI performance measures based on historical cost and current cost, Nature's Elixir Corporation operates three divisions that process and bottle natural fruit juices. The historical-cost accounting system reports the following information for 2008: Nature's Elixir estimates the useful life of each
Evaluating managers, ROI, DuPont method, value-chain analysis of cost structure. Peach Computer Corporation is the largest personal computer company in the world. The CEO of Peach is retiring, and the board of directors is considering external candidates to fill the position. The board’s top two
ROI, RI and Multinational Firms. Konekopf Corporation has a division in the United States, and another in France. The investment in the French assets was made when the exchange rate was $1.20 per euro. The average exchange rate forth year was $1.30 per euro. The exchange rate at the end of the
Multinational firms, differing risk, comparison of profit, ROI and RI. Zzwuig Multinational, Inc. has divisions in the United States, Germany, and New Zealand. The U.S. division is the oldest and most established of the three, and has a cost of capital of6%. The German division was started three
ROI, RI, DuPont method, investment decisions, balanced scorecard. News Mogul Group has two major divisions: Print and Internet. Summary financial data (in millions) for 2008 and 2009 are as follows:The two division managers’ annual bonuses are based on division ROI (defined as operating income
Division managers’ compensation, levers of control (continuation of 23-32). Murdoch Turner seeks your advice on revising the existing bonus plan for division managers of News Mogul Group. Assume division managers do not like bearing risk. Turner is considering three ideas:Make each division
Executive compensation, balanced scorecard. Community Bank recently introduced a new bonus plan for its business unit executives. The company believes that current profitability and customer satisfaction levels are equally important to the bank’s long-term success. As a result, the new plan
Ethics, manager’s performance evaluation. (A. Spero, adapted) Hamilton Semiconductors manufactures specialized chips that sell for $20 each. Hamilton’s manufacturing costs consist of variable cost of $2 per chip and fixed costs of $9,000,000. Hamilton also incurs $400,000 in fixed marketing
Ethics, levers of control. (R. Madison, adapted, Strategic Finance, January 2000). United Forest Products (UFP) is a large timber and wood processing plant. UFP’s performance-evaluation system pays its managers substantial bonuses if the company achieves annual budgeted profit numbers. In the
ROI, RI, division manager’s compensation, balanced scorecard. Key information for the Peoria Division (PD) of Barrington Industries for 2009 follows.PD’s managers are evaluated and rewarded on the basis of ROI defined as operating income divided by total assets. Barrington Industries expects
The controller of the ljiri Company wants you to estimate a cost function form the following two observations in a general ledger account called Maintenance. 1. Estimate the cost function for maintenance. 2. Can the constant in the cost function be used as an estimate of fixed maintenance cost
The Pacific Corporation operates car rental agencies at more than 20 airports. Customers can choose from one of three contracts for car rentals of one day or less:Contract 1: $50 for the dayContract 2: $30 for the day plus $0.20 per mile traveledContract 3: $1 per mile traveled1. Plot separate
Select the graph that matches the numbered manufacturing cost data. Indicate by letter which graph best fits the situation or item described.The vertical axes of the graphs represent total cost and the horizontal axes represent units produced during a calendar year. In each case, the zero point of
Matching graphs with descriptions of cost and revenue behavior. Given here are a number of graphs.The horizontal axis represents the units produced over the year and the vertical axis represents total cost or revenues. Indicate by number which graph best fits the situation or item described.
Account analysis method. Lorenzo operates a car wash. Incoming cars are put on an automatic conveyor belt. Cars are washed as the conveyor belt carries them from the start station to the finish station. After a car moves off the conveyor belt, it is dried manually. Workers then clean and
Account analysis. Raymondo’s Restaurant wants to find an equation to estimate monthly utility costs. Raymondo’s has only been in business for one month, January 2008, and has the following information for utilities:a. Electricity is billed by kilowatt hour. According to its first bill,
Account analysis method. Gower, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31, 2009.Gower, Inc., produced 75,000 units of product in 2009. Gower’s management is estimating costs for 2010
Estimating a cost function, high-low method. Reisen Travel offers helicopter service from suburban towns to John F. Kennedy International Airport in New York City. Each of its 10 helicopters makes between 1,000 and 2,000 round-trips per year. The records indicate that a helicopter that has made
Estimating a cost function, high-low method. Laurie Daley is examining customer-service costs in the southern region of Capitol Products. Capitol Products has more than 200 separate electrical products that are sold with a 6-month guarantee of full repair or replacement with a new product. When a
Terry Lawler, managing director of the Memphis Consulting Group, is examining how overhead costs behave with changes in monthly professional labor-hours billed to clients. Assume the following historical data: 1. Compute the linear cost function, relating total overhead costs to professional
Cost-volume-profit and regression analysis. Garvin Corporation manufactures a children’s bicycle, model CT8. Garvin currently manufactures the bicycle frame. During 2009, Garvin made 30,000 frames at a total cost of $900,000. Ryan Corporation has offered to supply as many frames as Garvin wants
Regression analysis, Service Company. Bob Jones owns a catering company that prepares food and beverages for banquets and parties. For a standard party the cost on a per-person basis is: Jones is quite certain about his estimates of the food, beverages, and labor costs but is not as comfortable
High-low, regression Pat Flip is the new manager of the materials storeroom for Serth manufacturing. Pat has been asked to estimate future monthly purchase costs for part #4599, used in two of Serth’s products. Pat has purchase cost and quantity data for the past nine months as
Learning curve, cumulative average-time learning model. Global Defense manufactures radar systems. It has just completed the manufacture of its first newly designed system, RS-32. Manufacturing data for the RS-32 follow: Calculate the total variable costs of producing 2, 4, and 8units.
Learning curve, incremental unit-time learning model. Learning curve, incremental unit-time learning model, Assume the same information for Global Defense as in Exercise 10-29, except that Global Defense uses a 90% incremental unit-time learning mode as a basis for predicting direct manufacturing
High-low method Ken Howard, financial analyst at JVR Corporation, is examining the behavior of quarterly maintenance costs for budgeting purposes. Howard collects the following data on machine-hours worked and maintenance costs for the past 12 quarters: 1. Estimate the cost function for the
High-low method and regression analysis. Happy Business College has recently opened a restaurant as part of its hospitality major. For the first 10 weeks the manager did not estimate any costs, but instead hoped revenues would cover costs. One of the new waiters, who happens to be taking a
High-low method, regression analysis. Anna Martinez, the financial manager at the Casa Real restaurant is checking to see if there is any relationship between newspaper advertising and sales revenues at the restaurant She obtains the following data for the past 10 months:She estimates the following
Regression, activity-based costing, choosing cost drivers. Newroute Manufacturing has been using activity-based costing to determine the cost of product X-678. One of the activities, “Inspection,” occurs just before the product is finished. Newroute inspects every 10th unit, and has been
Interpreting regression results, matching time periods. Brickman Apparel produces equipment for the extreme-sports market. It has four peak periods, each lasting two months, for manufacturing the merchandise suited for spring, summer, fall, and winter. In the off-peak periods, Brickman schedules
Cost estimation, cumulative average-time learning curve. Cost estimation, cumulative average-time learning curve. The Nautilus Company, which is under contract to the U.S. Navy, assembles troop deployment boats. As part of its research program, it completes the assembly of the first of a new
Cost estimation, incremental unit-time learning model. Assume the same information for the Nautilus Company as in Problem 10-36 with one exception. This exception is that Nautilus uses an 85% incremental unit-time learning model as a basis for predicting direct manufacturing labor–hours in its
Regression; choosing among models (chapter appendix) Tilbert Toys (TT) makes the popular Floppin’ Freddy Frog and Jumpin’ Jill Junebug dolls in batches. TT has recently adopted activity-based costing. TT incurs setup costs for each batch of dolls that it produces. TT uses “number of
Multiple regression. Bebe Williams wonders if she should run a multiple regression with both number of setups and number of setup hours, as cost drivers. If you want to use Excel to solve this problem, go to the Excel Lab at www.prenhall.com/hornqren/cost13e and download the template for
Purchasing Department cost drivers, activity-based costing, simple regression analysis. Fashion Flair operates a chain of 10 retail department stores. Each department store makes its own purchasing decisions. Barry Lee, assistant to the president of Fashion Flair, is interested in better
Purchasing Department cost drivers, multiple regression analysis Barry Lee decides that the simple regression analysis used in Problem 10-40 could be extended to a multiple regression analysis. He finds the following results for two multiple regression analyses: Regression 4: PDC = a +
High-low method, alternative regression functions, accrual accounting adjustments, ethics. Trevor Kennedy, the cost analyst at a can manufacturing plant of United Packaging, is examining the relationship between total engineering support costs reported in the plant records and machine-hours.
Relevant-cost approach to pricing decisions, special order. The following financial data apply to the videotape production plant of the Dill Company for October 2009:Variable manufacturing overhead varies with the number of units produced. Fixed manufacturing overhead of $1 per tape is based on
Relevant-cost approach to short-run pricing decisions. The San Carles Company is an electronics business with eight product lines. Income data for one of the products (XT-107) for June 2009 are:Abrams, Inc., an instruments company, has a problem with its preferred supplier of XT-107 components.
Short-run pricing, capacity constraints. Vermont Hills Dairy, maker of specialty cheeses, produces a soft cheese from the milk of Holstein cows raised on a special corn-based diet. One kilogram of soft cheese, which has a contribution margin of $8, requires 4 liters of milk. A well-known gourmet
The Marino Repair Shop repairs and services machine tools. A summary of its costs (by activity) for 2009 is as follows: 1. Classify each cost as value-added, non-value-added, or in the gray area in between. 2. For any cost classified in the gray area, assume 65% is value-added and 35% is
Target operating income, value-added costs, Service Company. Carasco Associates prepares architectural drawings to conform to local structural-safety codes. Its income statement for 2009 is:Following is the percentage of time spent by professional staff on various activities:Assume administrative
Target prices, target costs, activity-based costing. Snappy Tiles is a small distributor of marble tiles. Snappy identifies its three major activities and cost pools as ordering, receiving and storage, and shipping, and it reports the following details for 2008:For 2008, Snappy buys 250,000 marble
Target costs, effect of product-design changes on product costs. Medical Instruments uses a manufacturing costing system with one direct-cost category (direct materials) and three indirect-cost categories: a. Setup, production order, and materials-handling costs that vary with the number of
Cost-plus target return on investment pricing. John Beck is the managing partner of a business that has just finished building a 60-room motel. Beck anticipates that he will rent these rooms for 16,000 nights next year (or 16,000 room-nights). All rooms are similar and will rent for the same price.
Cost-plus, target pricing, working backward (S. Sridhar, adapted) Waterbury, Inc., manufactures and sells RF17, a specialty raft used for whitewater rafting. In 2009, it reported the following:1. What was the selling price in 2009? What was the percentage markup on full cost? What was the variable
Life cycle product costing. Intentical Inc., manufactures game systems. Intentical has decided to create and market a new system with wireless controls and excellent video graphics. Intentical’s managers re thinking of calling this system the Yew. Based on past experience they expect the total
Relevant-cost approach to pricing decisions. Stardom, Inc., cans peaches for sale to food distributors. All costs are classified as either manufacturing or marketing. Stardom prepares monthly budgets. The March 2009 budgeted absorption-costing income statement is as follows:Monthly costs are
Target rate of return on investment activity-based costing. Electronic Arts (EA) distributes vide games to retail stores and video-game parlors. It has a simple business model: Order the video games, catalog the games on EA’s Web site, deliver and provide on-site support, and bill and collect
Cost-plus, target pricing, working backward. The new CEO of Roile Manufacturing has asked for a variety of information about the operations of the firm from last year. The CEO is given the following information, but with some data missing: 1.Find (a) total sales revenue, (b) selling price, (c)
Target prices, target costs, value engineering, cost incurrence, locked-in costs, activity-based costing. Cutler Electronics makes a radio-cassette player, CE100, which has 80 components. Cutler sells units each month for $70 each. The costs of manufacturing CE100 are $45 per unit, or $315,000 per
Cost-plus, target return on investment pricing, Vend-o-licious makes candy bars for vending machines and sells them to vendors in cases of 30 bars. Although Vend-o-licious makes a variety of candy, the cost differences are insignificant, and the cases all sell for the same price. Vend-o-licious has
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