Cuppa Inc. operates a chain of doughnut shops. The company is considering two possible expansion plans...

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Cuppa Inc. operates a chain of doughnut shops. The company is considering two possible expansion plans Plan A would open eight smaller shops at a cost of $8,940,000 Expected annual net cash inflows are $1,750,000 with zero residual value at the end of ten years Under Plan B, Cuppa would open three larger shops at a cost of $8,840,000. This plan is expected to generate net cash inflows of $1,450,000 per year for ten years, the estimated life of the properties. Estimated residual value is $975,000 Cuppa uses straight-line depreciation and requires an annual return of 8% (Click the icon to view the present value annuity factor table.) (Click the icon to view the future value annuity factor table.) Read the requirements (Click the icon to view the present value factor table.) (Click the icon to view the future value factor table.) 1. Compute the payback period, the ARR, and the NPV of these two plans. What are the strengths and weaknesses of these capital budgeting models? 2. Which expansion plan should Cuppa choose? Why? 3. Estimate Plan A's IRR. How does the IRR compare with the company's required rate of return? Present Value of Annuity of $1 Periods 1% Period 1 0.990 2% 3% 0.980 0.971 Period 2 1.970 1.942 1.913 Period 3 2.941 Period 4 3.902 Period 5 4.853 4% 0.962 1.886 1.859 1.833 1.783 1.736 1.690 2.884 2.829 2.775 2.723 2.673 2.577 2.487 2.402 2.322 3.808 3.717 3.630 3.546 3.465 4.713 4.580 4.452 4.329 4.212 3.993 3.791 3.605 5% 6% 8% 10% 12% 0.952 0.943 0.926 0.909 0.893 14% 16% 18% 20% 0.877 0.862 0.847 0.833 1.647 1.605 1.566 1.528 2.246 2.174 2.106 3.312 3.170 3.037 2.914 2.798 2.690 2.589 3.433 3.274 3.127 2.991 Period 6 5.795 5.601 5.417 5.242 5.076 4.917 4.623 4.355 4.111 Period 7 6.728 6.472 6.230 6.002 5.786 5.582 5.206 4.868 4.564 Period 8 7.652 7.325 7.020 6.733 6.463 6.210 5.747 5.335 4.968 4.639 Period 9 8.566 8.162 7.786 7.435 7.108 6.802 6.247 5.759 5.328 4.946 Period 10 9.471 8.983 8.530 8.111 7.722 7.360 6.710 6.145 5.650 5.216 Period 11 10.368 9.787 9.253 8.760 8.306 7.887 7.139 6.495 5.938 Period 12 11.255 10.575 9.954 9.385 8.863 8.384 7.536 6.814 6.194 Period 13 12 134 11.348 10.635 9.986 9.394 8.853 7.904 7.103 6.424 5.842 5.342 Period 14 13.004 12.106 11.296 10.563 9.899 9.295 8.244 7.367 6.628 6.002 Period 15 13.865 12.849 11.938 11.118 10.380 9.712 8.559 7.606 6.811 3.889 3.685 3.498 3.326 4.288 4.039 3.812 3.605 4.344 4.078 3.837 4.607 4.303 4.031 4.833 4.494 4.192 5.453 5.029 4.656 4.327 5.660 5.197 4.793 4.439 4.910 4.533 5.468 5.008 4.611 Period 20 18.046 16.351 14.877 13.590 12.462 11.470 9.818 8.514 7 469 6.142 6.623 5.575 5.092 4.675 5.929 5.353 4.870 Period 20 18.046 16.351 14.877 13.590 12.462 11.470 9.818 8.514 7.469 Period 25 22.023 19.523 17.413 15.622 14.094 12.783 10.675 9.077 7.843 Period 30 25.808 22.396 19.600 17.292 15.372 13.765 11.258 9.427 8.055 Period 40 32.835 27.355 23.115 19.793 17.159 15.046 11.925 9.779 8.244 6.623 5.929 5.353 4.870 6.097 5.467 4.948 6.873 7.003 6.177 5.517 4.979 7.105 6.233 5.548 4.997 Future Value of Annuity of $1 Periods 1% 2% 3% 4% 5% Period 1 1.000 1.000 1.000 1.000 Period 2 2.010 2.020 2.030 2.040 Period 3 3.030 3.060 3.091 Period 4 4.060 4.122 Period 5 5.101 5.204 4.184 4.246 5.309 5.416 4.310 5.526 6% 8% 10% 12% 1.000 1.000 1.000 1.000 1.000 2.050 2.060 2.080 3.122 3.153 3.184 3.246 4.375 4.506 4.641 4.779 4.921 5.637 5,867 6.105 6.353 6.610 14% 16% 18% 20% 1.000 1.000 1.000 1.000 2.100 2120 2.140 2.160 2.180 2.200 3.310 3.374 3.440 3.506 3.572 3.640 5.066 5.215 5.368 6.877 7.154 7.442 Period 6 6.152 6.308 Period 71 Period 8 Period 9 Period 10 6,468 6.633 6.802 7.214 7.434 7.662 7.898 8.142 8.286 8.583 8.892 9.214 9.549 9.369 9.755 10.159 10.583 11.027 10.462 10.950 11.464 12.006 12.578 6.975 7.336 7.716 8.115 8.394 9.897 8.536 8.977 9.442 9.930 8.923 9.487 10.089 10.730 11.414 12.142 12.916 10.637 11.436 12.300 13.233 14.240 15 327 16.499 11.491 12.488 13.579 14.776 16.085 17.519 19.086 20.799 13.181 14.487 15.937 17.549 19.337 21.321 23.521 25.959 Period 11 Period 12 Period 13 Period 14 Period 15 11.567 12.169 12.808 13.486 14.207 14.972 16.645 18.531 12.683 13.412 14.192 15.026 15.917 16.870 18.977 21,384 13.809 14.680 15.618 16.627 17.713 18.882 21.495 24.523 14.947 15.974 17.086 18.292 19.599 21.015 24.215 27.975 16.097 17.293 18.599 20.024 21.579 23.276 27 152 31.772 37.280 20.655 23.045 25.733 28.755 32.150 24 133 27.271 30.850 34.931 39.581 28.029 32 089 36.786 42 219 48.497 32.393 37.581 43.672 50.818 59.196 43.842 51.660 60.965 72.035 Period 20 22.019 24.297 26.870 29.778 33.066 36.786 45,762 57.275 72.052 91.025 115.380 146.628 186.688 16.097 11.293 18.099 20.024 21.579 23.276 27.152 43.842 01.000 31.772 31.280 Period 20 22.019 24.297 26.870 29.778 33.066 36.786 45.762 57.275 72.052 91.025 115.380 146.628 186.688 Period 25 28.243 32.030 36.459 41.646 47.727 54.865 73.106 98.347 133.334 181.871 249.214 342.603 471.981 Period 30 34.785 40.568 47.575 56.085 66.439 79.058 113.283 164.494 241.333 356.787 530.312 790.948 1,181.882 Period 40 48.886 60.402 75.401 95.026 120.800 154.762 259 057 442.593 767.091 1,342.025 2,360.757 4,163,213 7,343.858 Present Value of $1 Periods 1% 2% 3% 4% Period 1 0.990 0.980 Period 2 0.980 0.961 Period 3 0.971 0.942 Period 4 0.961 0.924 0.888 Period 0.951 0.906 0.863 0.822 5% 6% 8% 10% 12% 14% 16% 18% 20% 0.971 0.962 0.952 0.943 0.926 0.909 0.893 0.877 0.862 0.847 0.83 0.943 0.925 0.907 0.890 0.857 0.826 0.797 0.769 0.743 0.718 0.69 0.915 0.889 0.864 0.840 0.794 0.751 0.712 0.675 0.641 0.609 0.57 0.855 0.823 0.792 0.735 0.683 0.636 0.592 0.784 0.747 0.681 0.621 0.567 0.519 0.552 0.516 0.48 0.476 0.437 0.40 Period 6 0.942 Period 7 0.933 Period 8 0.923 0.888 0.837 0.790 0.746 0.705 0.630 0.564 0.507 0.456 0.410 0.370 0.33 0.871 0.813 0.760 0.711 0.665 0.583 0.513 0.452 0.400 0.354 0.314 0.27 0.853 0.789 0.731 0.677 0.627 0.540 0.467 0.404 0.351 0.305 0.266 0.23 Period 9 0.914 0.837 0.766 0.703 0.645 0.592 0.500 Period 10 0.905 0.820 0.744 0.676 0.614 0.558 0.463 0.386 0.424 0.361 0.322 0.308 0.263 0.225 0.19 0.270 0.227 0.191 0.16 Period 11 0.896 0.804 0.722 0.650 0.585 0.527 0.429 0.350 0.287 0.237 0.195 0.162 0.13 Period 12 0.887 0.788 0.701 0.625 0.557 0.497 0.257 Period 13 0.879 0.773 0.681 0.601 0.530 0.469 0.368 Period 14 0.870 0.758 0.661 0.577 0.505 0.442 Period 15 0.861 0.743 0.642 0.555 0.481 0.417 0.340 0.315 0.397 0.319 0.208 0.168 0.137 0.11 0.290 0.229 0.182 0.145 0.116 0.09 0.263 0.205 0.160 0.125 0.099 0.07 0.239 0.183 0.140 0.108 0.084 0.06 Period 20 0.820 0.673 0.554 0.456 0.377 0.312 0.215 0.149 0.104 0.073 0.051 0.037 0.02- Period 20 0.820 0.673 Period 25 0.780 0.610 Period 30 0.742 0.552 Period 40 0.672 0.453 0.554 0.456 0.478 0.375 0.412 0.308 0.307 0.208 0.377 0.312 0.215 0.149 0.104 0.073 0.295 0.233 0.146 0.092 0.059 0.038 0.231 0.174 0.099 0.057 0.033 0.020 0.142 0.097 0.046 0.022 0.011 0.005 0.051 0.037 0.02 0.024 0.016 0.01 0.012 0.007 0.00 0.003 0.001 0.00 W Future Value of $1 Periods 1% 2% 3% 4% 5% 6% Period 1 1.010 1.020 1.030 1.040 1.050 1.060 8% 1.080 10% Period 2 1.020 1.040 1.061 1.082 1.103 1.124 Period 3 1.030 1.061 1.093 1.125 Period 4 1.041 1.082 1.126 1.170 Period 5 1.051 1.104 1.159 1.217 1.166 1.158 1.191 1.260 1.216 1.262 1.360 1.276 1.338 1.469 12% 14% 16% 18% 1.100 1.120 1.140 1.160 1.210 1.254 20% 1.180 1.200 1.300 1.346 1.392 1.440 1.331 1.405 1,482 1.561 1.643 1.728 1.464 1.574 1.689 1.611 1.762 1.925 2.100 1.811 1.939 2.074 2288 2.488 Period 6 1.062 1.126 1.194 Period 7 1.072 1.149 1.230 Period 8 1.083 1.172 1.267 Period 9 1.094 1.195 1.305 Period 10 1.105 1.219 1.344 1.480 1.265 1.340 1.419 1.587 1.316 1.407 1.504 1.714 1.369 1.477 1.594 1.851 2.144 2476 2.853 3.278 1.423 1.551 1.689 1,999 1.629 1.791 2.159 1.772 1.949 2.211 1.974 2.195 2.436 2.700 2.986 2.502 2826 3.185 3.583 3.759 4.300 2.358 2.773 3.252 3.803 4.435 5.160 2.594 3.106 3.707 4.411 5.234 6.192 Period 11 1.116 1.243 1.384 1.539 1.710 Period 12 1.127 1.268 1.426 1.601 1.796 Period 13 1.138 1.294 1.469 1.665 1.886 Period 14 1.149 1.319 1.513 1.732 Period 15 1.161 1.346 1.558 1.801 Period 20 1.220 1.486 1.806 2.191 2.653 3.207 1.898 2.332 2012 2.518 3.138 2.133 2.720 3.452 4.363 5.492 6.886 1.980 2.261 2.937 3.797 4.887 6.261 2.079 2.397 3.172 4.177 5.474 7.138 4.661 6.727 9.646 2.853 3.479 3.896 4226 5.117 6.176 7.430 4.818 5.936 7.288 8.916 8.599 10.699 7.988 9.266 11.974 15.407 10.147 12.839 13.743 19.461 27/393 38.338 Period 20 1.220 1.486 1.806 2.191 Period 25 1.282 1.641 2.094 2.666 2.653 3.207 3.386 4.292 4.661 6.727 9.646 13.743 Period 30 Period 40 1.348 1.489 1.811 2.427 3.243 2.208 3.262 4.801 4.322 95.396 45 19.461 27.393 38.338 6.848 10.835 17.000 26.462 40.874 62.669 5.743 10.063 17.449 29.960 50.950 85.850 143.371 237.376 7.040 10.286 21.725 45.259 93.051 188.884 378.721 750.378 1.469.772 Cuppa Inc. operates a chain of doughnut shops. The company is considering two possible expansion plans Plan A would open eight smaller shops at a cost of $8,940,000 Expected annual net cash inflows are $1,750,000 with zero residual value at the end of ten years Under Plan B, Cuppa would open three larger shops at a cost of $8,840,000. This plan is expected to generate net cash inflows of $1,450,000 per year for ten years, the estimated life of the properties. Estimated residual value is $975,000 Cuppa uses straight-line depreciation and requires an annual return of 8% (Click the icon to view the present value annuity factor table.) (Click the icon to view the future value annuity factor table.) Read the requirements (Click the icon to view the present value factor table.) (Click the icon to view the future value factor table.) 1. Compute the payback period, the ARR, and the NPV of these two plans. What are the strengths and weaknesses of these capital budgeting models? 2. Which expansion plan should Cuppa choose? Why? 3. Estimate Plan A's IRR. How does the IRR compare with the company's required rate of return? Present Value of Annuity of $1 Periods 1% Period 1 0.990 2% 3% 0.980 0.971 Period 2 1.970 1.942 1.913 Period 3 2.941 Period 4 3.902 Period 5 4.853 4% 0.962 1.886 1.859 1.833 1.783 1.736 1.690 2.884 2.829 2.775 2.723 2.673 2.577 2.487 2.402 2.322 3.808 3.717 3.630 3.546 3.465 4.713 4.580 4.452 4.329 4.212 3.993 3.791 3.605 5% 6% 8% 10% 12% 0.952 0.943 0.926 0.909 0.893 14% 16% 18% 20% 0.877 0.862 0.847 0.833 1.647 1.605 1.566 1.528 2.246 2.174 2.106 3.312 3.170 3.037 2.914 2.798 2.690 2.589 3.433 3.274 3.127 2.991 Period 6 5.795 5.601 5.417 5.242 5.076 4.917 4.623 4.355 4.111 Period 7 6.728 6.472 6.230 6.002 5.786 5.582 5.206 4.868 4.564 Period 8 7.652 7.325 7.020 6.733 6.463 6.210 5.747 5.335 4.968 4.639 Period 9 8.566 8.162 7.786 7.435 7.108 6.802 6.247 5.759 5.328 4.946 Period 10 9.471 8.983 8.530 8.111 7.722 7.360 6.710 6.145 5.650 5.216 Period 11 10.368 9.787 9.253 8.760 8.306 7.887 7.139 6.495 5.938 Period 12 11.255 10.575 9.954 9.385 8.863 8.384 7.536 6.814 6.194 Period 13 12 134 11.348 10.635 9.986 9.394 8.853 7.904 7.103 6.424 5.842 5.342 Period 14 13.004 12.106 11.296 10.563 9.899 9.295 8.244 7.367 6.628 6.002 Period 15 13.865 12.849 11.938 11.118 10.380 9.712 8.559 7.606 6.811 3.889 3.685 3.498 3.326 4.288 4.039 3.812 3.605 4.344 4.078 3.837 4.607 4.303 4.031 4.833 4.494 4.192 5.453 5.029 4.656 4.327 5.660 5.197 4.793 4.439 4.910 4.533 5.468 5.008 4.611 Period 20 18.046 16.351 14.877 13.590 12.462 11.470 9.818 8.514 7 469 6.142 6.623 5.575 5.092 4.675 5.929 5.353 4.870 Period 20 18.046 16.351 14.877 13.590 12.462 11.470 9.818 8.514 7.469 Period 25 22.023 19.523 17.413 15.622 14.094 12.783 10.675 9.077 7.843 Period 30 25.808 22.396 19.600 17.292 15.372 13.765 11.258 9.427 8.055 Period 40 32.835 27.355 23.115 19.793 17.159 15.046 11.925 9.779 8.244 6.623 5.929 5.353 4.870 6.097 5.467 4.948 6.873 7.003 6.177 5.517 4.979 7.105 6.233 5.548 4.997 Future Value of Annuity of $1 Periods 1% 2% 3% 4% 5% Period 1 1.000 1.000 1.000 1.000 Period 2 2.010 2.020 2.030 2.040 Period 3 3.030 3.060 3.091 Period 4 4.060 4.122 Period 5 5.101 5.204 4.184 4.246 5.309 5.416 4.310 5.526 6% 8% 10% 12% 1.000 1.000 1.000 1.000 1.000 2.050 2.060 2.080 3.122 3.153 3.184 3.246 4.375 4.506 4.641 4.779 4.921 5.637 5,867 6.105 6.353 6.610 14% 16% 18% 20% 1.000 1.000 1.000 1.000 2.100 2120 2.140 2.160 2.180 2.200 3.310 3.374 3.440 3.506 3.572 3.640 5.066 5.215 5.368 6.877 7.154 7.442 Period 6 6.152 6.308 Period 71 Period 8 Period 9 Period 10 6,468 6.633 6.802 7.214 7.434 7.662 7.898 8.142 8.286 8.583 8.892 9.214 9.549 9.369 9.755 10.159 10.583 11.027 10.462 10.950 11.464 12.006 12.578 6.975 7.336 7.716 8.115 8.394 9.897 8.536 8.977 9.442 9.930 8.923 9.487 10.089 10.730 11.414 12.142 12.916 10.637 11.436 12.300 13.233 14.240 15 327 16.499 11.491 12.488 13.579 14.776 16.085 17.519 19.086 20.799 13.181 14.487 15.937 17.549 19.337 21.321 23.521 25.959 Period 11 Period 12 Period 13 Period 14 Period 15 11.567 12.169 12.808 13.486 14.207 14.972 16.645 18.531 12.683 13.412 14.192 15.026 15.917 16.870 18.977 21,384 13.809 14.680 15.618 16.627 17.713 18.882 21.495 24.523 14.947 15.974 17.086 18.292 19.599 21.015 24.215 27.975 16.097 17.293 18.599 20.024 21.579 23.276 27 152 31.772 37.280 20.655 23.045 25.733 28.755 32.150 24 133 27.271 30.850 34.931 39.581 28.029 32 089 36.786 42 219 48.497 32.393 37.581 43.672 50.818 59.196 43.842 51.660 60.965 72.035 Period 20 22.019 24.297 26.870 29.778 33.066 36.786 45,762 57.275 72.052 91.025 115.380 146.628 186.688 16.097 11.293 18.099 20.024 21.579 23.276 27.152 43.842 01.000 31.772 31.280 Period 20 22.019 24.297 26.870 29.778 33.066 36.786 45.762 57.275 72.052 91.025 115.380 146.628 186.688 Period 25 28.243 32.030 36.459 41.646 47.727 54.865 73.106 98.347 133.334 181.871 249.214 342.603 471.981 Period 30 34.785 40.568 47.575 56.085 66.439 79.058 113.283 164.494 241.333 356.787 530.312 790.948 1,181.882 Period 40 48.886 60.402 75.401 95.026 120.800 154.762 259 057 442.593 767.091 1,342.025 2,360.757 4,163,213 7,343.858 Present Value of $1 Periods 1% 2% 3% 4% Period 1 0.990 0.980 Period 2 0.980 0.961 Period 3 0.971 0.942 Period 4 0.961 0.924 0.888 Period 0.951 0.906 0.863 0.822 5% 6% 8% 10% 12% 14% 16% 18% 20% 0.971 0.962 0.952 0.943 0.926 0.909 0.893 0.877 0.862 0.847 0.83 0.943 0.925 0.907 0.890 0.857 0.826 0.797 0.769 0.743 0.718 0.69 0.915 0.889 0.864 0.840 0.794 0.751 0.712 0.675 0.641 0.609 0.57 0.855 0.823 0.792 0.735 0.683 0.636 0.592 0.784 0.747 0.681 0.621 0.567 0.519 0.552 0.516 0.48 0.476 0.437 0.40 Period 6 0.942 Period 7 0.933 Period 8 0.923 0.888 0.837 0.790 0.746 0.705 0.630 0.564 0.507 0.456 0.410 0.370 0.33 0.871 0.813 0.760 0.711 0.665 0.583 0.513 0.452 0.400 0.354 0.314 0.27 0.853 0.789 0.731 0.677 0.627 0.540 0.467 0.404 0.351 0.305 0.266 0.23 Period 9 0.914 0.837 0.766 0.703 0.645 0.592 0.500 Period 10 0.905 0.820 0.744 0.676 0.614 0.558 0.463 0.386 0.424 0.361 0.322 0.308 0.263 0.225 0.19 0.270 0.227 0.191 0.16 Period 11 0.896 0.804 0.722 0.650 0.585 0.527 0.429 0.350 0.287 0.237 0.195 0.162 0.13 Period 12 0.887 0.788 0.701 0.625 0.557 0.497 0.257 Period 13 0.879 0.773 0.681 0.601 0.530 0.469 0.368 Period 14 0.870 0.758 0.661 0.577 0.505 0.442 Period 15 0.861 0.743 0.642 0.555 0.481 0.417 0.340 0.315 0.397 0.319 0.208 0.168 0.137 0.11 0.290 0.229 0.182 0.145 0.116 0.09 0.263 0.205 0.160 0.125 0.099 0.07 0.239 0.183 0.140 0.108 0.084 0.06 Period 20 0.820 0.673 0.554 0.456 0.377 0.312 0.215 0.149 0.104 0.073 0.051 0.037 0.02- Period 20 0.820 0.673 Period 25 0.780 0.610 Period 30 0.742 0.552 Period 40 0.672 0.453 0.554 0.456 0.478 0.375 0.412 0.308 0.307 0.208 0.377 0.312 0.215 0.149 0.104 0.073 0.295 0.233 0.146 0.092 0.059 0.038 0.231 0.174 0.099 0.057 0.033 0.020 0.142 0.097 0.046 0.022 0.011 0.005 0.051 0.037 0.02 0.024 0.016 0.01 0.012 0.007 0.00 0.003 0.001 0.00 W Future Value of $1 Periods 1% 2% 3% 4% 5% 6% Period 1 1.010 1.020 1.030 1.040 1.050 1.060 8% 1.080 10% Period 2 1.020 1.040 1.061 1.082 1.103 1.124 Period 3 1.030 1.061 1.093 1.125 Period 4 1.041 1.082 1.126 1.170 Period 5 1.051 1.104 1.159 1.217 1.166 1.158 1.191 1.260 1.216 1.262 1.360 1.276 1.338 1.469 12% 14% 16% 18% 1.100 1.120 1.140 1.160 1.210 1.254 20% 1.180 1.200 1.300 1.346 1.392 1.440 1.331 1.405 1,482 1.561 1.643 1.728 1.464 1.574 1.689 1.611 1.762 1.925 2.100 1.811 1.939 2.074 2288 2.488 Period 6 1.062 1.126 1.194 Period 7 1.072 1.149 1.230 Period 8 1.083 1.172 1.267 Period 9 1.094 1.195 1.305 Period 10 1.105 1.219 1.344 1.480 1.265 1.340 1.419 1.587 1.316 1.407 1.504 1.714 1.369 1.477 1.594 1.851 2.144 2476 2.853 3.278 1.423 1.551 1.689 1,999 1.629 1.791 2.159 1.772 1.949 2.211 1.974 2.195 2.436 2.700 2.986 2.502 2826 3.185 3.583 3.759 4.300 2.358 2.773 3.252 3.803 4.435 5.160 2.594 3.106 3.707 4.411 5.234 6.192 Period 11 1.116 1.243 1.384 1.539 1.710 Period 12 1.127 1.268 1.426 1.601 1.796 Period 13 1.138 1.294 1.469 1.665 1.886 Period 14 1.149 1.319 1.513 1.732 Period 15 1.161 1.346 1.558 1.801 Period 20 1.220 1.486 1.806 2.191 2.653 3.207 1.898 2.332 2012 2.518 3.138 2.133 2.720 3.452 4.363 5.492 6.886 1.980 2.261 2.937 3.797 4.887 6.261 2.079 2.397 3.172 4.177 5.474 7.138 4.661 6.727 9.646 2.853 3.479 3.896 4226 5.117 6.176 7.430 4.818 5.936 7.288 8.916 8.599 10.699 7.988 9.266 11.974 15.407 10.147 12.839 13.743 19.461 27/393 38.338 Period 20 1.220 1.486 1.806 2.191 Period 25 1.282 1.641 2.094 2.666 2.653 3.207 3.386 4.292 4.661 6.727 9.646 13.743 Period 30 Period 40 1.348 1.489 1.811 2.427 3.243 2.208 3.262 4.801 4.322 95.396 45 19.461 27.393 38.338 6.848 10.835 17.000 26.462 40.874 62.669 5.743 10.063 17.449 29.960 50.950 85.850 143.371 237.376 7.040 10.286 21.725 45.259 93.051 188.884 378.721 750.378 1.469.772