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Freeform 155h<  c $3 ? 3f$"Z;  %$P$(    ZO 1?Rectangle 2pp 6!  j  fO xaxa1?Rectangle 3"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!{drs/downrev.xmlD_k0G~p{! ^3ɵ-6II2 {/r~-5 02ҪTv0(l!70 +{5lCŢ!t9^֤mG&uC<]ŕk떧I2jhQPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!{drs/downrev.xmlPK `p,$ 1. Discuss the importance of unit costs. 2. Describe functional-based costing approaches. 3. Explain why functional-based costing approaches may produce distorted costs. 4. 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FV@={05XOgܿGaUb=t-߆b-HRHSO o%rGf:jb06J7PK!drs/downrev.xmlDN@E&䙸10T!R&1.GySgF(ą.o͹9EoZq" FqiuÕ` deRp! smϼ.T"B稠˥eMvı;Zg0*#ܴ2MiPcGݷQCٽ/VzR7D>}+Q`1rpޢDUAPK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!|U)drs/shapexml.xmlPK-!drs/downrev.xmlPKB:2___PPT9   Fabrication Assembly (2 0 w @`` TC *Group 13#"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!0\drs/downrev.xmlDOk@ouDĊP#Lٷ!͟o-zf76M#z\mYA@V\*?pYccL ͞h;'g_a6tKn;>Ȯ!M#WQ* *li_Q8lqO5I|6 i+nPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!0\drs/downrev.xmlPK`@`,$DB T VԔ?Line 8@``B T VԔ?Line 9``fv `  TC *Group 20#"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!|drs/downrev.xmlDA0oVQEd]<ȂUXhmy)M,Yo{SWZVO"ę% x ydeR `M}.] DJdMlMm \7FB,9,XӾ_vYٞ29ŤhV <~Z  7OPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!|drs/downrev.xmlPK` ,$D  T h Pxaxa1?Rectangle 10` ,$ (jExpected and actual usage (dlh): Cordless 7,000 3,000 Regular 13,000 77,000 20,000 80,000 fk~(U@  k  i @    TC *Group 19"@  ,$DB  T XԔ?Line 11@  B T XԔ?Line 12   T hPxaxa1?Rectangle 16 ,$ _Expected and actual usage (mh.): Cordless 4,000 1,000 Regular 36,000 9,000 40,000 10,000 f`~(U@`  iB  T XԔ?Line 17pB  T XԔ?Line 18 3f$80___PPT10.+5KD' = @B Dk' = @BA?%,( < +O%,( < +DL' = @B%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*T$%(D' = @B%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*T%(DN' = @B%(D' = @B%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*T%(+8+0+T +" pX(  X  X lP-Oxaxa1?Rectangle 2P  m Belring, Inc.,    X LhO1?Text Box 3D pApplied overhead 2    X LxkO1?Text Box 4P ]= 2    X LcO1?Text Box 5YP *($6.30 x actual mh) + ($1.35 x actual dlh)+ 2++    X LlO1?Text Box 9"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!~Tdrs/downrev.xmlDQk0pJg1^:ksmꚤKR=lsbQLnei h$V֐<Ҷ&>,BOQ N9"~dk2X1 .+>I)X7E׾v_7&۴9lg;}bx߽ ԅ֧ _V xzN&{vr`ԍ?PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!~Tdrs/downrev.xmlPK,,$D &= ($6.30 x 40,000) + ($1.35 x 80,000)'(2''    X NmO1?Text Box 17"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!Sdrs/downrev.xmlDN0DHH\"T(nU!(%Ɓ$ћ/ݰ9_[#z#SZYJj4kHH9.T,BQ 9"~b[2;Z1*.-XGE׮}CW{7w[}xbX= 4>I_F Y6v|?\- 􁜀(u*PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!Sdrs/downrev.xmlPK0 w ,$D { = $360,000* (2      X NpmO1?Text Box 18"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK! bdrs/downrev.xmlDQO0M5@@&Hx!#Nv6>9N5;5n 02)_F3`>X[C\\^139wdb|TMƹ/icې:!FWr鰋p]4I&\ce†_V j9s~==ma#U,PWR}`U2G Q7_PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-! bdrs/downrev.xmlPK  ,$D t= $252,000 + $108,000(2    3f$qi___PPT10I+ LD' = @B D@' = @BA?%,( < +O%,( < +Dw' = @B%(%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*X%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*X%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*X%(++0+X ++0+X ++0+X +" . aY\A(  \  \ lxOxaxa1?Rectangle 3P  m Belring, Inc.,    \ p`zO31))??Text Box 4"$PK![Content_Types].xmlJ0*miG]`Hm6 Xwt?. g#Wi3E).+7 >ON ޑ1ˋz "+R RhB.} /<^ITխ%rHK4uK~I0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!h! drs/shapexml.xmlVn7}/ Z8Z]YQ!X r+. ;Cf72D3gnyWk+krq&2˜]LoƜm^z_>50|IUͤb%kl# Up떝I/Mje٨S22y3s$1U?# hw!w=A^aa8^Ɋ?tE_ b>,svPzv;A'P-4F`ע"mU1v<}0T{G&D@᠛!Ü n?‡ !!WbtQΝ!z 'U9UZ,x,c9|h͐Mm5ƶoCPKBtL:>)LR2,IFݲNZtm|UnY(Rvs9'qljSϼ=#~+JJJcy3cmM!t}96RC=$DAo0w2%v(^Ġk?vT̅/mYAGdog 1P?fO<:1X74,T-={[bk05`'~z70෇OU)J _b˘1$\\[mn$*ΥwweOА¤S &cYPK!mdrs/downrev.xmlDn0DV*B0ZzTK%# kG3z7_f9_Z#`8Hɭ,M!p#3ifO!,BP 8"~`2X1 .^#\|$4AaCEyuhҏΥo4YF ЯfiW>p4logW=@N@QPK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!h! 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A /  Hl # @AB3CDEFQFR&UVWX5%?3"+U3 @`ZM+ DZZ3Freeform 79  z  Il # j@AB?CDEFQ.RUVWX5%?$?@`rqrr?Freeform 80 5  Jl  @AB)CDE@FQ6RUVWXZd@1?  % ' )#    @     ` ) )Freeform 208" L U u n  Kl  @AB&CDE@FQ6RUVWXY5%?   #&%"  @     ` #" &Freeform 210J X p q  Ll  @ABC DEFQRUVWXZd@1?    @  `   Freeform 212" X ^ n i  Ml  @ABC DEFQRUVWXZd@1?    @  `   Freeform 213"  ` k  3f$" pn(  p' p  rx(#xaxaRectangle 3 H$  5Units produced per year 10,000 100,000 110,000 Prime costs $78,000 $738,000 $816,000 Direct labor hours 10,000 90,000 100,000 Machine hours 5,000 45,000 50,000 Production runs 20 10 30 Number of moves 60 30 90    W  p l-#xaxa1?Rectangle 5a m Belring, Inc.,   Y p p%#1))??Text Box 7  B:2___PPT9  oActivity Usage Measures 2  V p p8&#1))??Text Box 8`lB:2___PPT9  lProduct-Costing Data 2  7 p LP)#1?Text Box 9p  Cordless Regular TotalP(2  T@  3f$"  `Xt@(  t t  r+#xaxaRectangle 3( ``H$   Activity Activity Cost ^Z    GF  t l-#xaxa1?Rectangle 5a m Belring, Inc.,   P t L%#1?Text Box 7`  \Setups $120,000 Material handling 60,000 Machining 100,000 Testing 80,000 Total $360,000(](2C ]   t X'#1?Text Box 8  oOverhead Activities 2   ~B t VԔ?Line 9  X t r@-#1))??Text Box 10`lB:2___PPT9  lProduct-Costing Data 2   3f$"   F>x&(  x  x l#xaxa1?Rectangle 2a m Belring, Inc.,   h x p#1))??Text Box 300B:2___PPT9  ~&Product Diversity: Consumption Ratios' 2' '  x f#xaxa1?Rectangle 4 ,$ Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours"~(U  P 4 x L0#1?Text Box 5  Overhead Cordless Regular Activity Activity Phone Phone Driver :E(2V(3 3    x L#1?Text Box 6  aa 23    x L`#1?Text Box 7 @ aa 23    x L#1?Text Box 8V  P  ab 23     x Lx#1?Text Box 9V @P  ab 23     x N#1?Text Box 10   ac 23     x N؎#1?Text Box 11 @  ac 23     x N#1?Text Box 12   ad 23     x N8#1?Text Box 13 @  ad 23   x P  xC *Group 16" P  x N #1?Text Box 14@  $20/30 (cordless) and 10/30 (regular)%(2%%    x Nȉ#1?Text Box 15P  aa 23   B x X3>?Line 17"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!g0drs/downrev.xmlDMK@ahliEb?Line 18"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!yr%:drs/downrev.xmlDMO0 HHX e*&B !hgӸZ$lݿ$rtSg qmǍϏNjP1![=#EX.NOXZ57QX6:V-9?˭a14<* c@-U͏3>{(^V,v׶s~6݂J4_{e "At ]cL F PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!yr%:drs/downrev.xmlPK@ ` ,$D  3f$___PPT10+B.t/D' = @B Dn' = @BA?%,( < +O%,( < +D' = @B%(D' = @B%(D7' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*x%(D' =-s6Bwipe(down)*<3<*xD' = @B%(D7' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*x%(D' =-s6Bwipe(down)*<3<*x+"  G?|'(  |  | l#xaxa1?Rectangle 2a m Belring, Inc.,   h | px#1))??Text Box 300B:2___PPT9  ~&Product Diversity: Consumption Ratios' 2' '  | f#xaxa1?Rectangle 4 ,$ Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours"~(U  P 4 | L#1?Text Box 5  Overhead Cordless Regular Activity Activity Phone Phone Driver :E(2V(3 3    | L(#1?Text Box 6  aa 23    | L#1?Text Box 7 @ aa 23    | Lؗ#1?Text Box 8V  P  ab 23     | L`#1?Text Box 9V @P  ab 23     | N#1?Text Box 10   ac 23     | N#1?Text Box 11 @  ac 23     | N#1?Text Box 12   ad 23     | N#1?Text Box 13 @  ad 23   x P  |C *Group 14" P  | N#1?Text Box 15@  $60/90 (cordless) and 30/90 (regular)%(2%%    | N#1?Text Box 16P  ab 23   B | X3>?Line 17"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDMK1!fumkEE[q3A75ߛ-۩=:AeXJgZ>?.n@HbsG̨0 kob҈BP6l)\ϒyK1I_kml-r͎e9o{m-p*A6U=|k"{Ĕ/PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!drs/downrev.xmlPK @P,$D B | X3>?Line 18"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!Z;drs/downrev.xmlDJ1!kE"q3{ɚvB?͗Ԟ}h \2P,3נB$19a#X.NOTw57ViDBAM}u(FgI^弥tHWY6ՖZI |pXNe5o;6ly Y~3U=|k"{Ĕ/PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!Z;drs/downrev.xmlPK 0 ,$D  3f$___PPT10+B.t/D' = @B Dn' = @BA?%,( < +O%,( < +D' = @B%(D' = @B%(D7' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*|%(D' =-s6Bwipe(down)*<3<*|D' = @B%(D7' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*|%(D' =-s6Bwipe(down)*<3<*|+"! 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drs/downrev.xmlD]k0x7S62awk[$]c~ap/;U+0FHgF:pدG-2`c,MwԤ>g] s MM:tgcmΥ6UQ:<XKAgH9?oga&7nScIHq2v'[:OV@ APK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-! drs/downrev.xmlPK H$   Setup rate: $120,000/30 =$4,000 per run Material-handling rate: $60,000/90 = $666.67 per move Machining rate: $100,000/50,000 = $2 per MH Testing rate: $80,000/100,000 = $0.80 per DLH.# "     i PH   l#xaxa1?Rectangle 5a m Belring, Inc.,   P  p#1))??Text Box 60 B:2___PPT9  fActivity Rates 2   3f$  ___PPT10 .+ōAD ' = @B DM ' = @BA?%,( < +O%,( < +D[' = @B%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*)%(D[' = @B%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*)g%(D[' = @B%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*g%(D[' = @B%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(+8+0+ +"u  q2i2@Q2(     r#xaxaRectangle 3 `H$   Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: Setups 80,000 40,000 Material handling 40,000 20,000 Machining 10,000 90,000 Testing 8,000 72,000 Total manufacturing costs $216,000 $ 960,000 Units produced 10,000 100,000 Unit cost (total costs/units) $ 21.60 $ 9.60I   ? =I   i    l@#xaxa1?Rectangle 5a m Belring, Inc.,   P  p#1))??Text Box 60 B:2___PPT9  fActivity Rates 2  32  fȭ#1?AutoShape 7"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!q""Edrs/downrev.xmlDJ@E0<؉6Z(BӀ.$3c ]^\j3N |k ,55BE50dEG3BhB3)}հ&?=btT;y$ 5񡡞>ok*+r{:)x~6 \"+Q/ a>O7w ӇkՎ|`nTPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!q""Edrs/downrev.xmlPK@ P,$D   $4,000 x 20. "    32  f#1?AutoShape 8"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!`Gdrs/downrev.xmlDMK@a~PKm (⥱T4 1M=˳P;`2N@-m`4ZVc,)(vs}TQs)"ĆTm*e(*2Ʈ%9F_Jᦑ$YH PQqο>,y}|픺y_ԋV0%sz; L^ADݨ rPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!`Gdrs/downrev.xmlPK@,$D   $4,000 x 10. "    22  f#1?AutoShape 9"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!CSdrs/downrev.xmlDMK@Eax7b'DQP |f^`f&<;˽Yo{ӈ|U0' N׶Tp|{[Vc,)(vs}T=Ps)"ĆTm*e(*2Ʈ%9F_Jᦑ$YHPQcX|yݾ픺 Sϗ~9}5fb<|Z00yQ0FU_PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!CSdrs/downrev.xmlPK0 P ,$D  } $667 x 60. 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U+^%B{t#U@`Xs-PD}~p%XFreeform 18 T  # @ABkCDE FQNR*UVWX5%?ulvt,ku @` whwp,^ww kFreeform 19    NX#1?Text Box 21`  'Customer Costing versus Product Costing( 2(&(    3f$"  d\D(     R_#1?Text Box 1027 , Large Customer Ten Smaller Customers - 2--     R\#1?Text Box 1028 2 (50% of sales) (50% of sales) 3(233   ~B  VԔ?Line 1029  RY#1?Text Box 1030 XUnits purchased 500,000 500,000 Orders placed 2 200 Number of sales calls 10 210 Manufacturing cost $3,000,000 $3,000,000 Order-filling costs allocated $202,000 $202,000 Sales-force costs allocated $110,000 $110,000((/8U  l Dx  v]#1))??Text Box 1031"PK![Content_Types].xmlJ0*miG]`Hm6 Xwt?. g#Wi3E).+7 >ON ޑ1ˋz "+R RhB.} /<^ITխ%rHK4uK~I0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!j drs/shapexml.xmlVn6}/ Zd}5VY$A>ybDQ6k$Hʗ|}g(`(&2G3gl+}Pd|ϙ4–ʬ2m9,D0%hkd2?Mc Sun5OIw5DDxyB&mR!&ՠʸ"@a;89HZ3ABY{g]8!\0;4.tZ'qߖ%ZEVu f&_MRAVFʴ!۲NZd6!_;V*Ԡw7q]MǙ<PK!Pu"Udrs/downrev.xmlDJ1EfشVB[Aݽ&$˹lS;9qE ,&t ;H"̦'l?%WebtJ}y,ƑnŔch xpqYVܢqAcOjg,>uҮaSOYZX!׻\Uuu}ltY0fUPK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!j )drs/shapexml.xmlPK-!Pu"Udrs/downrev.xmlPK B:2___PPT9  eExample 2$   3f$" KC+(  .   ~Y#1))??Rectangle 8 B:2___PPT9  6! ^  LxZ#1?Text Box 3@  The purchasing manager uses two suppliers, Murray Inc. and Plata Associates, as the source of two machine parts: Part A1 and Part B2. 2   n  ph^#1))??Text Box 4"PK![Content_Types].xmlJ0*miG]`Hm6 Xwt?. g#Wi3E).+7 >ON ޑ1ˋz "+R RhB.} /<^ITխ%rHK4uK~I0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!/\ drs/shapexml.xmlUn8}/@H}U$XobDQ6)/KXMy(fΜ}4H5)|s&2˔[Ln9L>_3IUb%+l- ޕU薽I/M*Ie=2;f*R>JB{;6N>aa/8D4b;X`Dا|pnW Oo/<`5}y T`#]KQQ,F;%C$=t;裈8`B w THЃ !bd(N"&jULֿvl:OO!:pC>bڇ7hM @.(®-,s 1.MTQ",ҭiCeY"ɘmB*PA&q<9#P1K~gΆTXe+zxlTbOXrh/wg~֚Zt}^KEPiTf% /Q]|LC1g9(d<{M`<KGքLl5k`8Adh sіf,ƣ,^Z4^ؕn;fMz덼&0AF^a &]7쿪%N4W2\\(¼e;>tA{ͩ5Y8[KG[0V:Z/ 3^x$ڵ2v-I&tm+Q1csq]H9k~u^6u4w\?n#73v3LPD+}-KHBUҳge/Y zgI1ު VS55U/V༌ @™񏕹.:]3VE[}^YtI}}PK!8Kdrs/downrev.xmlDAK1!eY+,ڴVz&lp,InzMf؁B4 I6OW5)#'0MQVtX'2) Qd1|O.g;,|Ucێ˲ -ВZנּ凜/Ưz4zk!./;`]} Q/JMu[Uy F0& `ͪ?PK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!/\ )drs/shapexml.xmlPK-!8Kdrs/downrev.xmlPKB:2___PPT9  eExample 2$    Lxl#1?Text Box 5p @  dActivity 2       Lpn#1?Text Box 6p   aCosts 2     LHo#1?Text Box 7`   6Repairing products $800,000 Expending products 200,0007(277  \  3f$"B  (('(  o  pt#1))??Text Box 2"PK![Content_Types].xmlJ0*miG]`Hm6 Xwt?. g#Wi3E).+7 >ON ޑ1ˋz "+R RhB.} /<^ITխ%rHK4uK~I0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!uE drs/shapexml.xmlVn8}/@H}U$XobDQ)/KXMe(fΜ]F:IS3i͕Y%rvu˙`rȄ_O넗!^ϋRV?Z+ ѭz^U7' hlzHϛc*O?C8* yӣOXKfͭXX-3m)!"VPۗ'@eۿm 6hadrGn}L#nB&uTf|KڋA12p'EfqrrcgJAwI;'?!\m14&xBGaז9JVUo f&?MS@VFʴ!۲(NRd6!--ejп8Fv3g?*i 5VpϢ=Z?B@J K;ڡf+0]hҰR'17vT9qIKk_(PYrY,!K_~7)A.ѭ5!&./98[&NEcDt1i-ZBh~K(g'"=ve-۬Y"Yr<PK! drs/downrev.xmlD]K1ECfPk"ZQ mL7M$i|;w83e x'zP#'2Y?]UbB(lz~6Z[a!.(@՜Gb\v>XL9 -[4./hAZŇ _¼?n )yS qyKԧE(7huvϧm0j1Q/Y7PK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!uE )drs/shapexml.xmlPK-! drs/downrev.xmlPKB:2___PPT9  eExample 2$    Lw#1?Text Box 30@ P g Murray Inc. 2       Lx#1?Text Box 400P lPlata Associates 2   xB  P1?Line 5PPxB  P1?Line 6P`P  L y#1?Text Box 7P p tPart A 1 Part B2 2     LXt#1?Text Box 8Pp tPart A 1 Part B2 2   o  Lt#1?Text Box 9@`  Unit purchase price $20 $52 $24 $56 Units purchased 80,000 40,000 10,000 10,000 Failed units 1,600 380 10 10 Late shipments 60 40 0 0(  l  dzB  RԔ?Line 10  U  Nr#1?Text Box 11"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!pdrs/downrev.xmlDQK0߅pKUXl9|݄^$]7sr=]T> h$6֐ q;^ع̧_IOi2_,OW} ' Fݨ |PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!pdrs/downrev.xmlPK P0g ,$D  5Repair rate = $800,000 2,000 = $400 per failed part>6(2&6   c  N@z#1?Text Box 15"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!OHdrs/downrev.xmlDQK0C/-":/lw]$5I|9|ot.|mF6 h6֐=(2!&=   Lw  p  C *Group 18#"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!0\drs/downrev.xmlDOk@ouDĊP#Lٷ!͟o-zf76M#z\mYA@V\*?pYccL ͞h;'g_a6tKn;>Ȯ!M#WQ* *li_Q8lqO5I|6 i+nPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!0\drs/downrev.xmlPK  p,$D B  h(w#1?AutoShape 16@   6!    N0u#1?Text Box 17 p a60 + 40 2   [v @ P  C *Group 14#"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!|drs/downrev.xmlDA0oVQEd]<ȂUXhmy)M,Yo{SWZVO"ę% x ydeR `M}.] DJdMlMm \7FB,9,XӾ_vYٞ29ŤhV <~Z  7OPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!|drs/downrev.xmlPK@ PP ,$D B  hz#1?AutoShape 12` @ `  6!    Nz#1?Text Box 130 P  q(1,600 + 380 + 10 + 10) 2    3f$___PPT10l+kD' = @B D' = @BA?%,( < +O%,( < +D' = @B%(Db' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<* D#' =+4 8?nCB!#ppt_y-#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<* D' =+4 8?\CB#ppt_wBCB#ppt_wB*Y3>B ppt_w<* D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<* D' = @B%(Dy' = @B%(D' =4@BBBB%(E' =1B B`BPB1:Bhidden*3>+B#style.visibility= `B<*D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D#' =+4 8?nCB!#ppt_y+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*D' =+4 8?\CB#ppt_wBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D[' = @B%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' = @B%(DU' = @B%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<* D#' =+4 8?nCB!#ppt_y+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<* D' =+4 8?\CB#ppt_wBCB#ppt_wB*Y3>B ppt_w<* D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<* +p+0+  ++0+  +"% WO 7(  p  p0~#1))??Text Box 2"PK![Content_Types].xmlJ0*miG]`Hm6 Xwt?. g#Wi3E).+7 >ON ޑ1ˋz "+R RhB.} /<^ITխ%rHK4uK~I0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!L;l drs/shapexml.xmlVn8}_@H}U$X>x#vE٬) )_;Cɗ-X789s/_f[郲&O]ΤPfog!)@[#3~7 &L\1IZV>Y' ޕWWe&BDGQe=2ۅ{v*2>ƽ!g*yգOXKfͬ؄X3i f%"IX Bm^:l_ZT-K>iuQD0!#0voB&4iPƽ1 YEJժ* 'tƟ0ct|js3ôhM @.O(),K36MTQ",ҍiCeY"ɘb]X(Sx<p׋ד8PNg\4mo4 2 [,TW0iTeX:|[Bi Ygܠ k^mȍ]$l{Ut"}ihi*LG]+ڊ!cڒdB״95yN\vPGSu:!{3>Sꏉi7ä6?5EʩX<8Y@={>\D(fw**qM dT.̍fщB*Cce.ͦL}PK!k^drs/downrev.xmlDMK1E!X1-fiޟv\Ռ]_@]>Wf\[ .1a`nV:PK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!L;l )drs/shapexml.xmlPK-!k^drs/downrev.xmlPKB:2___PPT9  eExample 2$    L{#1?Text Box 30@ P g Murray Inc. 2       LH#1?Text Box 400P lPlata Associates 2   xB  P1?Line 5PPxB  P1?Line 6P`P  LX}#1?Text Box 7P@p wPart A 1 Part B2 2     Lp#1?Text Box 8Pp wPart A 1 Part B2  2   w `@   C *Group 19#"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!0\drs/downrev.xmlDOk@ouDĊP#Lٷ!͟o-zf76M#z\mYA@V\*?pYccL ͞h;'g_a6tKn;>Ȯ!M#WQ* *li_Q8lqO5I|6 i+nPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!0\drs/downrev.xmlPK@` ,$D   Lh#1?Text Box 9`@ ,$D UPurchase cost $1,600,000 $2,080,000 $240,000 $560,000 Repairing products 640,000 152,000 4,000 4,000 Expediting products 120,000 80,000 Total costs $2,360,000 $2,312,000 $244,000 $564,000:(y  4  H \ (B  R1?Line 110ppB  R1?Line 12p`p  N #1?Text Box 13"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!@Odrs/downrev.xmlDQK0C/M.X>^]Smk >÷ڌe'rF|#SY٘Z{|5$`" 3iSij!g(@eJF?bt5-_$ؘGE׾vZ~Wח{B\^WRM:O/Ӈkd>nTPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!@Odrs/downrev.xmlPK  ,$D IqUnits 80,000 40,000 10,000 10,000 Total unit cost $ 29.50 $ 57.80 $ 24.40 $ 56.40r(2           @ r    B  XԔ?Line 14  B  XԔ?Line 15 B  XԔ?Line 16  B  XԔ?Line 17   3f$;3___PPT10+=JD' = @B Dz' = @BA?%,( < +O%,( < +DN' = @B%(D' = @B%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<* %(D[' = @B%(D' = @B%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(+8+0+  +"  kc0(   2  S }#33Zd1))??Oval 7#"@ 4PK![Content_Types].xmlJ0*miG]`Hm6 Xwt?. g#Wi3E).+7 >ON ޑ1ˋz "+R RhB.} /<^ITխ%rHK4uK~I0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!p drs/shapexml.xmlVn6}/ Zd-ccEۇljYqAIŚ"%_3ek)PCΙ33P*IQC1SIYD__7s+": }U Wz.-DS ؒ{s=wZMjL!׳D'5x` 6l$t.ei A q.iu9[viVĶ҅{}i1dvj:|GkXږ@dW UyW5:3DC솷3 Ge ?GG}OMm+4R8$ٔ\G8gI<VO%/o։Щw77#7 ;](h߱o>tU30_PK!dtVdrs/downrev.xmlDKK1!\ʹ!cR"}:I2&f7÷\'uVx [:Z뱸YRpsHrT0l`l* rcLpI֦ͥ{zh8|voq1}y$ߛJ6 n#'`>MoATw=& %d rPK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!p )drs/shapexml.xmlPK-!dtV#drs/downrev.xmlPK)0P n$D :2___PPT9  cThe End6    L#1?Text Box 8"PK![Content_Types].xmlJ0*miG]`Hm6 Xwt?. g#Wi3E).+7 >ON ޑ1ˋz "+R RhB.} /<^ITխ%rHK4uK~I0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!w)Ml?drs/shapexml.xmlUn8}/@uڱ5I>x#vE\S@R Kvj$g}cV->gJWi*fYV8 ~PyvZ6Lڂcl'^kՈѵbv~k F1Akv=Ie;LW8ۥGl{G5:V͜܄#*+*/v'@̺kaW{[+QixTU-}kQQE{;a @ĄHP> IhO_L i>Ŀ#CJB$R..ȝuSm̵ ہ@KgF7 X VI% mM5G"ڨr!PfWrP≬ʵYMB eôaB\ăQ:IUPgGCxMٚԶB/I0+4.Y(o1k+1~kgS:R83hHMu~0L9vLȶfo w\jhE㩎uS%gn}5~OԖ,Ne.A1#E)$/v5qL+.7`pGNkWp 4 ޠYHgit b+IKC7-F(us\M2UKpFWA[4c8Qrk?jSUסjJW24~Ċ&! ~U]&Em'?fx??)X<4,u{Q;a9ku?G@+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =+K4 8?CBB#ppt_x+(cos(-2*pi*(1-$))*-#ppt_x-sin(-2*pi*(1-$))*(1-#ppt_y))*(1-$)CB?B*Y3>B ppt_x<*D' =+K4 8?CBB#ppt_y+(sin(-2*pi*(1-$))*-#ppt_x+cos(-2*pi*(1-$))*(1-#ppt_y))*(1-$)CB?B*Y3>B ppt_y<*+8+0+ +" (  r   jЃ#xaxaTitle 1 j  F>___PPT9  fSOAL PENGAYAAN 8 3f$80___PPT10.Ҝm";V *U"U@EE U(     jp#xaxaTitle 1 p    P.T. Wijaya membuat 4 produk A, B, C, dan D dengan data sebagai berikut : P.T. 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՜.+,0     On-screen Show (4:3)aT8 @Times New RomanArialMonotype Sorts WingdingsSymbolHelv 14pt Italic Courier New seashorsPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationBelring, Inc.Belring, Inc.PowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationBelring, Inc.PowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationPowerPoint PresentationSOAL PENGAYAAN P.T. Wijaya membuat 4 produk A, B, C, dan D dengan data sebagai berikut : P.T. Ayu Jelita membuat 4 produk A, B, C, dan D dengan data sebagai berikut :PowerPoint PresentationPenyelesaian : PowerPoint PresentationPowerPoint PresentationPowerPoint PresentationMetode ABC lebih banyak membebankan overhead terhadap produksi dengan volume yang lebih rendah dan cenderung membebankan secara relatif lebih kecil terhadap produksi dengan volume yang lebih tinggi.  Fonts UsedTheme Slide Titles8_  !"#$%&'()*+,-./012345678:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~                           ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~                            ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~                            ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~                            ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~                            ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~        !"#$%&'()*+,-./013456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root EntrydO)PicturesqCurrent UserSummaryInformation(2`PowerPoint Document(9!DocumentSummaryInformation8