Your firm needs a computerized machine tool lathe which costs $47,000 and requires $11,700 in maintenance for each year of its 3-year life. After three years, this machine will be replaced. The machine falls into theMACRS3-year class life category. Assume a tax rate of 34 percent and a discount rate of 11 percent.

Calculate the depreciation tax shield for this project in year 3.(Round your answer to 2 decimal places.)

Please use the attached MACRS Table in calculating answer

Confirming Pages appendix 12A MACRS DEPRECIATION TABLES MACRS Depreciation Normal Recovery Period 5 7 10 Residential 27.5 Real Estate Nonresidential 31.5 39 3 15 20 1 33.33% 20.00% 14.29% 10.00% 5.00% 3.750% 3.485% 3.042% 2.461% 2 3 4 5 44.45 14.81 7.41 0.00 32.00 19.20 11.52 11.52 24.49 17.49 12.49 8.93 18.00 14.40 11.52 9.22 9.50 8.55 7.70 6.93 7.219 6.677 6.177 5.713 3.636 3.636 3.636 3.636 3.175 3.175 3.175 3.175 2.564 2.564 2.564 2.564 6 7 8 9 10 0.00 0.00 0.00 0.00 0.00 5.76 0.00 0.00 0.00 0.00 8.92 8.93 4.46 0.00 0.00 7.37 6.55 6.55 6.56 6.55 6.23 5.90 5.90 5.91 5.90 5.285 4.888 4.522 4.462 4.461 3.636 3.636 3.636 3.636 3.637 3.175 3.175 3.175 3.174 3.175 2.564 2.564 2.564 2.564 2.564 11 12 13 14 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.28 0.00 0.00 0.00 0.00 5.91 5.90 5.91 5.90 5.91 4.462 4.461 4.462 4.461 4.462 3.636 3.637 3.636 3.637 3.636 3.174 3.175 3.174 3.175 3.174 2.564 2.564 2.564 2.564 2.564 16 17 18 19 20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.95 0.00 0.00 0.00 0.00 4.461 4.462 4.461 4.462 4.461 3.637 3.636 3.637 3.636 3.637 3.175 3.174 3.175 3.174 3.175 2.564 2.564 2.564 2.564 2.564 21 22 23 24 25 www.mhhe.com/can2e Year 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.231 0.00 0.00 0.00 0.00 3.636 3.637 3.636 3.637 3.636 3.174 3.175 3.174 3.175 3.174 2.564 2.564 2.564 2.564 2.564 26 27 28 29 30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.637 3.636 1.970 0.00 0.00 3.175 3.174 3.175 3.174 3.175 2.564 2.564 2.564 2.564 2.564 31 32 33 34 35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.174 1.720 0.00 0.00 0.00 2.564 2.564 2.564 2.564 2.564 36 37 38 39 40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.564 2.564 2.564 2.564 0.107 41 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000 422 cor30670_ch12_394-425.indd 422 8/5/11 7:27 PM Confirming Pages SL Depreciation Year 2.5 3 3.5 4 1 2 3 4 5 20.00% 40.00 40.00 0.00 0.00 16.67% 33.33 33.33 16.67 0.00 14.29% 28.57 28.57 28.57 0.00 12.50% 25.00 25.00 25.00 12.50 6 7 8 9 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11 12 13 14 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16 17 18 19 20 0.00 0.00 0.00 0.00 0.00 21 22 23 24 25 Normal Recovery Period 5 6 6.5 7 7.5 8 8.5 9 10.00% 20.00 20.00 20.00 20.00 8.33% 16.67 16.67 16.67 16.66 7.69% 15.39 15.38 15.39 15.38 7.14% 14.29 14.29 14.28 14.29 6.67% 13.33 13.33 13.33 13.34 6.25% 12.50 12.50 12.50 12.50 5.88% 11.77 11.76 11.77 11.76 5.56% 11.11 11.11 11.11 11.11 0.00 0.00 0.00 0.00 0.00 10.00 0.00 0.00 0.00 0.00 16.67 8.33 0.00 0.00 0.00 15.39 15.38 0.00 0.00 0.00 14.28 14.29 7.14 0.00 0.00 13.33 13.34 13.33 0.00 0.00 12.50 12.50 12.50 6.25 0.00 11.77 11.76 11.77 11.76 0.00 11.11 11.11 11.11 11.11 5.56 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26 27 28 29 30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31 32 33 34 35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36 37 38 39 40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 41 42 43 44 45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46 47 48 49 50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51 52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 423 cor30670_ch12_394-425.indd 423 8/5/11 7:27 PM Confirming Pages SL Depreciation Normal Recovery Period 11.5 12 12.5 13 Year 9.5 10 10.5 11 13.5 14 15 16 16.5 1 2 3 4 5 5.26% 10.53 10.53 10.53 10.52 5.00% 10.00 10.00 10.00 10.00 4.76% 9.52 9.52 9.53 9.52 4.55% 9.09 9.09 9.09 9.09 4.35% 8.70 8.70 8.69 8.70 4.17% 8.33 8.33 8.33 8.33 4.00% 8.00 8.00 8.00 8.00 3.85% 7.69 7.69 7.69 7.69 3.70% 7.41 7.41 7.41 7.41 3.57% 7.14 7.14 7.14 7.14 3.33% 6.67 6.67 6.67 6.67 3.13% 6.25 6.25 6.25 6.25 3.03% 6.06 6.06 6.06 6.06 6 7 8 9 10 10.53 10.52 10.53 10.52 10.53 10.00 10.00 10.00 10.00 10.00 9.53 9.52 9.53 9.52 9.53 9.09 9.09 9.09 9.09 9.09 8.69 8.70 8.69 8.70 8.69 8.33 8.34 8.33 8.34 8.33 8.00 8.00 8.00 8.00 8.00 7.69 7.69 7.69 7.69 7.70 7.41 7.41 7.41 7.41 7.40 7.14 7.14 7.15 7.14 7.15 6.67 6.67 6.66 6.67 6.66 6.25 6.25 6.25 6.25 6.25 6.06 6.06 6.06 6.06 6.06 11 12 13 14 15 0.00 0.00 0.00 0.00 0.00 5.00 0.00 0.00 0.00 0.00 9.52 0.00 0.00 0.00 0.00 9.09 4.55 0.00 0.00 0.00 8.70 8.69 0.00 0.00 0.00 8.34 8.33 4.17 0.00 0.00 8.00 8.00 8.00 0.00 0.00 7.69 7.70 7.69 3.85 0.00 7.41 7.40 7.41 7.40 0.00 7.14 7.15 7.14 7.15 3.57 6.67 6.66 6.67 6.66 6.67 6.25 6.25 6.25 6.25 6.25 6.06 6.06 6.06 6.06 6.06 16 17 18 19 20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.33 0.00 0.00 0.00 0.00 6.25 3.12 0.00 0.00 0.00 6.06 6.07 0.00 0.00 0.00 21 22 23 24 25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26 27 28 29 30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31 32 33 34 35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36 37 38 39 40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 41 42 43 44 45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46 47 48 49 50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51 52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 424 cor30670_ch12_394-425.indd 424 8/5/11 7:27 PM Confirming Pages SL Depreciation Normal Recovery Period 24 25 26.5 28 Year 17 18 19 20 22 30 35 40 45 50 1 2 3 4 5 2.94% 5.88 5.88 5.88 5.88 2.78% 5.56 5.56 5.55 5.56 2.63% 5.26 5.26 5.26 5.26 2.50% 5.00 5.00 5.00 5.00 2.273% 4.545 4.545 4.545 4.546 2.083% 4.167 4.167 4.167 4.167 2.00% 4.00 4.00 4.00 4.00 1.887% 3.774 3.774 3.774 3.774 1.786% 3.571 3.571 3.571 3.571 1.667% 3.333 3.333 3.333 3.333 1.429% 2.857 2.857 2.857 2.857 1.25% 2.50 2.50 2.50 2.50 1.111% 2.222 2.222 2.222 2.222 1.00% 2.00 2.00 2.00 2.00 6 7 8 9 10 5.88 5.88 5.88 5.88 5.88 5.55 5.56 5.55 5.56 5.55 5.26 5.26 5.26 5.27 5.26 5.00 5.00 5.00 5.00 5.00 4.545 4.546 4.545 4.546 4.545 4.167 4.167 4.167 4.167 4.167 4.00 4.00 4.00 4.00 4.00 3.774 3.773 3.774 3.773 3.774 3.571 3.572 3.571 3.572 3.571 3.333 3.333 3.333 3.333 3.333 2.857 2.857 2.857 2.857 2.857 2.50 2.50 2.50 2.50 2.50 2.222 2.222 2.222 2.222 2.222 2.00 2.00 2.00 2.00 2.00 11 12 13 14 15 5.89 5.88 5.89 5.88 5.89 5.56 5.55 5.56 5.55 5.56 5.27 5.26 5.27 5.26 5.27 5.00 5.00 5.00 5.00 5.00 4.546 4.545 4.546 4.545 4.546 4.166 4.167 4.166 4.167 4.166 4.00 4.00 4.00 4.00 4.00 3.773 3.774 3.773 3.773 3.774 3.572 3.571 3.572 3.571 3.572 3.333 3.333 3.334 3.333 3.334 2.857 2.857 2.857 2.857 2.857 2.50 2.50 2.50 2.50 2.50 2.222 2.222 2.222 2.222 2.222 2.00 2.00 2.00 2.00 2.00 16 17 18 19 20 5.88 5.89 2.94 0.00 0.00 5.55 5.56 5.55 2.78 0.00 5.26 5.27 5.26 5.27 2.63 5.00 5.00 5.00 5.00 5.00 4.545 4.546 4.545 4.546 4.545 4.167 4.166 4.167 4.166 4.167 4.00 4.00 4.00 4.00 4.00 3.773 3.774 3.773 3.774 3.773 3.571 3.572 3.571 3.572 3.571 3.333 3.334 3.333 3.334 3.333 2.857 2.857 2.857 2.857 2.857 2.50 2.50 2.50 2.50 2.50 2.222 2.222 2.222 2.222 2.222 2.00 2.00 2.00 2.00 2.00 21 22 23 24 25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.50 0.00 0.00 0.00 0.00 4.546 4.545 2.273 0.000 0.000 4.166 4.167 4.166 4.167 2.083 4.00 4.00 4.00 4.00 4.00 3.774 3.773 3.774 3.773 3.774 3.572 3.571 3.572 3.571 3.572 3.334 3.333 3.334 3.333 3.334 2.857 2.857 2.857 2.857 2.857 2.50 2.50 2.50 2.50 2.50 2.222 2.222 2.222 2.222 2.222 2.00 2.00 2.00 2.00 2.00 26 27 28 29 30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 2.00 0.00 0.00 0.00 0.00 3.773 3.774 0.000 0.000 0.000 3.571 3.572 3.571 1.786 0.000 3.333 3.334 3.333 3.334 3.333 2.857 2.857 2.858 2.857 2.858 2.50 2.50 2.50 2.50 2.50 2.222 2.223 2.222 2.223 2.222 2.00 2.00 2.00 2.00 2.00 31 32 33 34 35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 1.667 0.000 0.000 0.000 0.000 2.857 2.858 2.857 2.858 2.857 2.50 2.50 2.50 2.50 2.50 2.223 2.222 2.223 2.222 2.223 2.00 2.00 2.00 2.00 2.00 36 37 38 39 40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 1.429 0.000 0.000 0.000 0.000 2.50 2.50 2.50 2.50 2.50 2.222 2.223 2.222 2.223 2.222 2.00 2.00 2.00 2.00 2.00 41 42 43 44 45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 1.25 0.00 0.00 0.00 0.00 2.223 2.222 2.223 2.222 2.223 2.00 2.00 2.00 2.00 2.00 46 47 48 49 50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00 0.00 0.00 1.111 0.000 0.000 0.000 0.000 2.00 2.00 2.00 2.00 2.00 51 52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000 0.000 0.000 0.000 0.00 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.000 0.000 1.00 0.00 425 cor30670_ch12_394-425.indd 425 8/5/11 7:27 PM