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GMA711S-MANAGEMENT ACCOUNTING310-1ST OPP JUNE 2024 |
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nAmlBIA unlVERSITY
OF SCIEn CE Ano TECHn OLOGY
FACULTY OF COMMERCE, HUMAN SCIENCES AND EDUCATION
DEPARTMENT OF ECONOMICS, ACCOUNTING AND FINANCE
QUALIFICATION: BACHELOR OF ACCOUNTING
QUALIFICATION CODE: 0?BOAC LEVEL: 7
COURSE CODE: GMA711 S
COURSE NAME: MANAGEMENT ACCOUNTING 310
SESSION: JUNE 2024
PAPER: THEORY AND CALCULATIONS
DURATION: 3 HOURS
MARKS: 100
EXAMINERS
MODERATOR
FIRST OPPORTUNITY EXAMINATION QUESTION PAPER
Lameck Odada; Labanus Nashinwe and Salmi Kasita
Alfred Makosa
INSTRUCTIONS
1. This question paper consists of FOUR (4) Questions.
2. Answer ALL the FOUR (4) questions in blue or black ink only. NO PENCIL and TIPEX
3. Start each question on a new page, number the answers correctly and clearly.
4. Write clearly, neatly and show all your formulas, workings, and assumptions.
5. Unless otherwise stated, work with four (4) decimal places in all your calculations and
round off final answers only to two (2) decimal places.
6. Questions relating to this examination may be raised in the initial 30 minutes after the start
of the examination. Thereafter, candidates must use their initiative to deal with any
perceived error or ambiguities, and any assumptions the candidate makes should be
clearly stated.
PERMISSIBLE MATERIALS
1. Silent, non-programmable calculators
THIS QUESTION PAPER CONSISTS OF _5_ PAGES (including this front page not tables)
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QUESTION 1
[30 MARKS]
Lumber City started some 30 years ago and sold predominantly building materials. About 22
years ago this small group added board products, such as chipboard (particle board),
Supawood, hardboard, ply's, etc. to their product range. Today most Lumber City's specialises
in board products, but in some areas, some Lumber City branches still trade with building
materials very successfully.
The manager of lumber city is deciding whether or not to make and sell storage sheds.
Experience has shown that there are three possible alternatives to build a large plant, build a
small plant or do nothing. Demand for sheds will be high, moderate, or low. The profit for each
of the possible outcomes is as follows:
Outcomes (Demand)
Alternatives
High
Moderate
Low
Large plant
200,000
100,000
(120,000)
Small plant
90,000
50,000
(20,000)
No plant
0
0
0
Probability of outcome
30%
50%
20%
REQUIRED:
MARKS
a) List the five (5) steps in decision making
5
b) Describe the Maximax criteria and determine which alternative the
3
manager should select under this criterion
c) Describe the Maximin criteria and determine which alternative the
3
manager should select under this criterion
d) Describe the Equally Likely criteria and determine which alternative the
3
manager should select under this criterion
e) Describe the Minimax Regret criteria and determine which alternative
5
the manager should select under this criterion
f) Describe the Expected Monetary Value (EMV) and determine which
5
alternative the manager should select under this criterion
g) Describe the Expected Value of Perfect Information (EVPI) and
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determine which alternative the manager should select under this
criterion
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QUESTION 2
[20 MARKS]
Leather Connection (hereafter LC) is a family-owned company, a dedicated leather supply
company that stock a variety of different types of leather like veg leather, pig skin and sheep
skin. LC has determined that at a price of N$250, they will be able to sell 2,000 units of its
sheep skin product in a month. If the selling price is increased to N$300, the demand would
fall to 1,000 units. According to LC business records, the sheep skin product has a variable
cost of N$120 per unit, and fixed costs will be N$35,000 per month.
REQUIRED:
MARKS
a) Derive an equation for the demand function (that is, the price as a function
6
= = of quantity demanded). Note: If P a - bx then MR a - 2bx.
b) Derive the marginal revenue function
2
c) Determine the marginal cost for the sheep skin product
2
d) Determine the quantity that maximizes profit
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e) Calculate the optimum price
2
f) Determine the maximum profit
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QUESTION 3
[20 MARKS]
Mabusi Inc. consist of two divisions, Division A and Division B. Division A is operating at 60%
capacity, while Division B is operating at full capacity (7 000 hours).
Division B produces two products, Wiki and Tiki. Both products use the same labourers. They
are planning to produce 3 000kg Tiki with the remaining capacity applied to Wiki for the coming
year. Direct costs are as follows:
Wiki (N$ per Kg)
Tiki (N$ per Kg)
Material
20
14
Labour
18 (1 hour)
12 (40 minutes)
Overheads amount to N$154,000 per annum and are allocated on labour hours. At full
capacity, N$84,000 of the overheads are variable. Division B determines selling price by
adding 50% to total cost. During the coming year, Division A wants to convert 2,500 kg Wiki
to obtain a product called Smoots. Smoots sells at N$150 per kg.
Conversion costs for Smoots amount to N$20 per kg. Division A's fixed costs will remain
unchanged, while the variable overhead costs will increase with N$1.50 per kg. If Division B
transfers products to Division A, packaging costs of N$5 will be saved.
REQUIRED:
MARKS
Advise the company if the transfer of 2,500kg Wiki from Division B to Division A 20
for further conversion should take place.
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QUESTION 4
[30 MARKS]
Andora Group of companies (hereafter Andora) is made up of companies with various
business portfolios. The Group is multifunctional and multidimensional, with subsidiaries and
associates that can provide and sustain the provision of the basic needs and equipment to the
Namibian nation at large. It prides itself as a group of wholly Namibian companies with the
right personnel, expertise, and ability to procure equipment and render services efficiently.
Andora is evaluating an investment proposal to manufacture Product X2024, which has
performed well in test marketing trials conducted recently by the company's research and
development division. The following information relating to investment proposal has now been
prepared.
Initial investment
N$2 million
Selling price (current price terms)
N$20 per unit
Expected selling price inflation
3% per year
Variable operating costs (current price terms)
N$8 per unit
Fixed operating costs (current price terms)
N$170,000 per year
Expected operating cost inflation
4% per year
The research and development division has prepared the following demand forecast as a
result of its test marketing trials. The forecast reflects expected technological change and its
effect on the anticipated life cycle of Product X2024.
Year
1
2
3
4
Demand (units)
60,000
70,000
120,000
45,000
It is expected that all units of Product X2024 produced will be sold, in line with the company's
policy of keeping no inventory of finished goods. No machinery scrap value is expected at the
end of four years, when production of Product X2024 is planned to end. For investment
appraisal, Andora uses a discount rate of 10% per year and a target return on capital employed
of 30% per year. Ignore taxation.
REQUIRED:
MARKS
Identify any four non-financial (4) factors that Andora should consider in
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a)
evaluating this investment proposal
Calculate the Net Present Value (NPV) for the investment proposal and 16
b) advise whether the investment proposal is financially acceptable. Round
off unit prices to two (2) decimal places.
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Using a cost of capital of 20%, calculate the Internal Rate of Return (IRR)
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c) for the investment proposal to the nearest whole number and advise
whether the investment proposal is financially acceptable.
Calculate the Return on Capital Employed (ROCE)/Accounting Rate of
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d) Return (ARR) for the investment proposal to the nearest whole number
and advise whether the investment proposal is financially acceptable.
END OF EXAMINATION PAPER
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TABLE A
Future value interest factor of $1 per period at i% for n periods, FVIF(i,n).
Period
1
2
3
4
1%
1.010
1.020
1.030
1.041
2%
1.020
1.040
1.061
1.082
3%
1.030
1.061
1.093
1.126
4%
1.040
1.082
1.125
1.170
5%
1.050
1.103
1.158
1.216
6%
1.060
1.124
1.191
1.262
7%
1.070
1.145
1.225
1.311
8%
1.080
1.166
1.260
1.360
9%
1.090
1.188
1.295
1.412
10%
1.100
1.210
1.331
1.464
11%
1.110
1.232
1.368
1.518
12%
1.120
1.254
1.405
1.574
13%
1.130
1.27i
1.443
1.630
14%
1.140
1.300
1.482
1.689
5 1.051
6 1.062
7 1.072
8 1.083
1.104
1,126
1,149
1.172
1.159
1.194
1.230
1.267
1.217
1.265
1.316
1.369
1.276
1.340
1.407
1.477
1.338
1.419
1.504
1.594
1.403
1.501
1.606
1.718
1.469
1.587
1.714
1.851
1.539
1.677
1.828
1.993
1.611
1.772
1.949
2.144
1.685
1.870
2.076
2.305
1.762
1.974
2.211
2.476
1.842
2.082
2.353
2.658
1.925
2.195
2.502
2.853
9 1.094 1.195 1.305 1.423 1.551 1.689 1.838- 1.999 2.172
2.358
2.558
2.773 3.004
3.252
10 1.105 1.219 1.344 1.480 1.629 1.791 1.967 2.159 2.367
11 1.116 1.243 1.384 1.539 1.710 1.898 2.105 2.332 2.580
2.594
2.853
2.839
3.152
3.106
3.479
3.395
3.836
3.707
4.226
12 1.127 1.268 1.426 1.601 1.796 2.012 2.252 2.518 2.813 3.138 3.498 3.896 4.335 4,818
13 1.138 1.294 1.469 1.665 1.886 2.133 2.410 2.720 3.066
3.452
3.883 4.363
4.898 · 5.492
14 1.149 1.319 1.513 1.732
15 1.161 1.346 1.558 1.801
1.980
2.079
2.261
2.397
2.579
2.759
2.937
3,172
3.342
3.642
3.797
4.177
4.310
4.785
4.887
5.474
5.535
6.254
6.261
7.138
16 1.173 1.373 1.605 1.873 2.183 2.540 2.952 3.426 3.970
4.595
5.311
6.130
7.067
8.137
17 1.184 1.400 1.653 1.948 2.292 2.693 3,159 3.700 4.328
18 1.196 1.428 1.702 2.026 2.407 2.854 3,380 3.996 4.717
5.054
5.560
5.895
6.544
6.866
7.690
7.986 9.276
9.024 10,575
19 1.208 1.457 1.754 2.107 2.527 3.026 3.617 4.316 5.142 6.116 7.263 8.613 10.197 12.056
20 1.220 1.486 1.806 2.191
25 1.282 1.641 2.094 2.666
30 1.348 1.811 2.427 3.243
2.653
3.386
4.322
3:207
4.292
5.743
3.870
5.427
7.612
4.661
6.848
10.063
5:604
8.623
13.268
6.727
10.835
17.449
8.062
13.585
22.892
9.646
17.000
29.960
11.523
21.231
39.116
13.743
26.462
50.950
35 1.417 2.000 2.814 3.946
40 1.489 2.208 3.262 4.801
50 1.645 2.692 4.384 7.107
5.516
7.040
11.467
7.686 10.677 14.785
10.286 14.974 21.725
18.420 29.457 46.902
20.414
31.409
74.358
28.102
45.259
117.391
38.575 52.800 72.069 98.100
65.001 93,051 132.782 188.884
184.565 289.002 450.736 700.233
15%
1.150
1.323
1.521
1.749
2.011
2.313
2.660
3,059
3.518
4,046
4.652
5.350
6.153
7.076
8.137
9,358
10.761
12.375
14.232
16.367
32,919
66.212
133.1.76
267.864
1,083.657
16%
1.160
1.346
1.561
1.811
2.100
2.436
2.826
3.278
3.803
4.411
5,117
5.936
6.886
7.988
9.266
10.748
12.468
14.463
16.777
19.461
40,874
85.850
180.314
378.721
1,670.704
17%
1.170
1.369
1.602
1.874
2.192
2.565
3.001
3.511
4.108
4.807
5.624
6.580
7.699
9.007
10.539
12.330
14.426
16.879
19.748
23.106
50.658
111.065
243.503
533.869
2,566.215
18%
1.180
1.392
1.643
1.939
2.288
2.700
3.185
3,759
4.435
5.234
6.176
7.288
8.599
10.147
11.974
14.129
16.672
19.673
23.214
27.393
62.659
143.371
327.997
750.378
3,927.357
19%
1.190
1.416
1.685
2.005
2.386
2.840
3.379
4.021
4.785
5,695
6.777
8.064
9.596
11.420
13.590
16.172
19.244
22.901
27.252
32.429
77,388
184.675
440.701
1,051.668
5,988.914
20%
1.200
1.440
1.728
2.074
2.488
2.986
3.583
4.300
5.160
6.192-
7.430
8.916
10.699
12.839
15.407
18.488
22.186
26.623
31.948
38.338
95.396
237.376
590.668
1,469.772
9,100.438
TABLE B
Present value interest factor of $1 per period at io/ofor n periods, PVIF(i,n).
Period
1
2
1%
0.990
0.980
2%
0.980
0.961
3%
0.971
0.943
4%
0.962
0.925
5%
0.952
0.907
6%
0.943
0.890
7%
0.935
0.873
8%
0.926
0.857
9% 10% 11% 12% 13% 14% 15% 16% 17% 18% 19%1 20%
0.917 0.909 0.901 0.893 0.885 0.877 0.870 0.862 0.855 0.847 0.840 0.833
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
4 0.961
5 0.951
6 0.942
7 0.933
8 0.923
0.942
0.924
0.906
0.888
0.871
0.853
0.915
0.888
0.863
0.837
0.813
0.789
0.889
0.855
0.822
0.790
0.760
0.731
0.864
0.823
0.784
0.746
0.711
0.677
0.840
0.792
0.747
0.705
0.665
0.627
· 0.816
0.763
0.713
0.666
0.623
0.582
0.794
0.735
0.681
0.630
0.583
0.540
0.772·
0.708
0.650
0.596
0.547
0.502
0.751
0.683
0.621
0.564
0.513
0.467
0.731
0.659
0.593
0.535
0.482
0.434
0.712
0.636
0.567
0.507
0.452
0.404
0.693
0.613
0.543
0.480
0.425
0.376
0.675
0.592
0.519
0.456
0.400
0.351
0.658
0.572
0.497
0.432
0.376
0.327
0.641
0.552
0.476
0.410
0.354
0.305
0.624
0.534
0.456
0.390
0.333
0.285
0.609
0.516
0.437
0.370
0.314
0.266
0.593
0.499
0.419
0.352
0.296
0.249
0.579
0.482
0.402
0.335
0.279
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
13 0.879
14 0.870
15 0.861
16 0.853
17 0.844
18 0.836
19 0.828
20 0.820
25 0.780
30 0.742
35 0.706
40 0.672
50 0.608
0.788
0.773
0.758
0.743
0.728
0.714
0.700
0.686
0.673
0.610
0.552
0.500
0.453
0.372
0.701
0.681
0.661
0.642
0.623
0.605
0.587
0.570
0.554
0.478
0.412
0.355
0.307
0.228
0.625
0.601
0.577
0.555
0.534
0.513
0.494
0.475
0.456
0.375
0.308
0.253
0.208
0.141
0.557
0.530
0.505
0.481
0.458
0.436
' 0.416
0.396
0.377
0.295
0.231
0.181
0.142
0.087
0.497
0.469
0.442
0.417
0.394
0.371
0.350
0.331
0.312
0.233
0.174
0.130
0.097
0.054
0.444
0.415
0.388
0.362
0.339
0.317
0.296
0.277
0.258
0.184
0.131
0.094
0.067
0.034
0.397
0.368
0.340
0.315
0.292
0.270
0.250
0.232
0.215
0.146
0.099
0.068
0.046
0.021
0.356
0.326
0.299
0.275
0.252
0.231
0.212
0.194
0.178
0.116
0.075
0.049
0.032
0.013
0.319
0.290
0.263
0.239
0.218
0.198
0.180
0.164
0.149
0.092
0.057
0.036
0.022
0.009
0.286
0.258
0.232
0.209
0.188
0.170
0.153
0.138
0.124
0.074
0.044
0.026
0.015
0.005
0.257
0.229
0.205
0.183
0.163
0.146
0.130
0.116
0.104
0.059
0.033
0.019
0.011
0.003
0.231
0.204
0.181
0.160
0.141
0.125
0.111
0.098
0.087
0.047
0.026
0.014
0.008
0.002
0.208
0.182
0.160
0.140
0.123
0.108
0.095
0.083
0.073
0.038
0.020
0.010
0.005
0.001
0.187
0.163
0.141
0.123
0.107
0.093
0.081
0.070
0.061
0.030
0.015
0.008
0.004
0.001
0.168
0.145
0.125
0.108
0.093
0.080
0.069
0.060
0.051
0.024
0.012
0.006
0.003
0.001
0.152
0.130
0.111
0.095
0.081
0.069
0.059
0.051
0.043
0.020
0.009
0.004
0.002
0.000
0.137
0.116
0.099
0.084
0.071
0.060
0.051
0.043
0.037
0.016
0.007
0.003
0.001
0.000
0.124
0.104
0.088
0.074
0.062
0.052
0.044
0.037
0.031
0.013
0.005
0.002
0.001
0.000
0.112
0.093
0.078
0.065
0.054
0.045
0.038
0.031
0.026•
0.010
0.004
0.002
0.001
0.000
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TABLE C
ruiure va,ue interest ractor oTan orainar1 annu1tv or:;; 1 oer oenoa at t"/oTor n oenoas. t-Vtt-A(l.n).
Period i 1%
2%
3%
4%
5%! 6%
7%
8%
9% 10% 11% 12% 13% 14% 15% 16% 17% 18% 19% 20%
1 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.0.00 1.000 1.000
2 2.010 2.020 2.030 2.040 2.050 2.060 2.070 2.080 2.090 2.100 2.110 2.120 2.130 2.140 2.150 2.160 2.170 2.180 2.190 2.200
3 3.030 3.060 3.091 3.122 3.153 3.184 3.215 3.246 3.278 3.310 3.342 3.374 3.407 3.440 3.473 3.506 3.539 3.572 3.606 3.640
4 4.060 4.122 4.184 4.246 4.310 4.375 4.440 4.506 4.573 4.641 4.710 4.779 4.850 4.921 4.993 5.066 5.141 5.215 5.291 5.368
5 5.101 5.204 5.309 5.416 5.526 5.637 5.751 5.867 5.985 6.105 6.228 6.353 6.480 6.610 6.742 6.877 7.014 7.154 7.297 7.442
6 6.152 6.308 6.468 6.633 6.802 6.975 7.153 7.336 7.523 7.716 7.913 8.115 8.323 8.536 8.754 8.977 9.207 9.442 9.683 9.930
7 7.214 7.434 7.662 7.898 8.142 8.394 8.654 8.923 9.200 9.487 9.783 10.089 10.405 10.730 11.067 11.414 11.772 12.142 12.523 12.916
8 8.286 8.583 8.892 9.214 9.549 9.897 10.260 10.637 11.028 11.436 11.859 12.300 12.757 13.233 13.727 14.240 14.773 15.327 15.902 16.499
9 9.369 9.755 10.159 10.583 11.027 11.491 11.978 1'2.488 13.021 13.579 14.164 14.776 15.416 16.085 16.786 17.519 18.285 19.086 19.923 20.799
10 10.462 10.950 11.464 12.006 12.578 13.181 13.816 14.487 15.193 15.937 16.722 17.549 18.420 19.337 20.304 21.321 22.393 23.521 24.709 25.959
11 11.567 12.169 12.808 13.486 14.207 14.972 15.784 16.645 17.560 18.531 19.561 20.655 21.814 23.045 24.349 25.733 27.200 28.755 30.404 32.150
12 12.683 13.412 14.192 15.026 15.917 16.870 17.888 18.977 20.141 21.384 22.713 24.133 25.650 27.271 29.002 30.850 32.824 34.931 37.180 39.581
13 13.809 14.680 15.618 16.627 17.713 18.882 20.141 21.495 22.953 24.523 26.212 28.029 29.985 32.089 34.352 36.786 39.404 42.219 45.244 48.497
14 14.947 15.974 17.086 18.292 19.599 21.015 22.550 24.215 26.019 27.975 30.095 32.393 34.883 37.581 40.505 43.672 47.103 50.818 54.841 59.196
15 16.097 17.293 18.599 20.024 21.579 23.276 25.129 27.152 29.361 31.772 34.405 37.280 40.417 43.842 47.580 51.660 56.110 60.965 66.261 72.035
16 17.258 18.639 20.157 21.825 23.657 25.673 27.888 30.324 33.003 35.950 39.190 42.753 46.672 50.980 55.717 60.925 66.649 72.939 79.850 87.442
17 18.430 20.012 21.762 23.698 25.840 28.213 30.840 33.750 36.974 40.545 44.501 48.884 53.739 59.118 65.075 71.673 78.979 87.068 96.022 105.93
18 19.615 21.412 23.414 25.645 28.132 30.906 33.999 37.450 41.301 45.599 50.396 55.750 61.725 68.394 75.836 84.141 93.406 103.74 115.27 .128.12
19 20.811 22.841 25.117 27.671 30.539 33.760 37.379 41.446 46.018 51.159 56.939 63.440 70.749 78.969 88.212 98.603 110.28 123.41 138.17 154.74
20 22.019 24.297 26.870 29.778 33.066 36.786 40.995 45.762 51.160 57.275 64.203 72.052 80.947 91.025 102.44 115.38 130.03 146.63 165.42 186.69
25 28.243 32.030 36.459 41.646 47.727 54.865 63.249 73.106 84. 701 98.347 114.41 133.33 155.62 181.87 212.79 249.21 292.10 342.60 402.04 471.98
30 34.785 40.568 47.575 56.085 66.439 79.058 94.461 113.28 136.31 164.49 199.02 241.33 293.20 356.79 434.75 530.31 647.44 790.95 966.71 1,181.9
35 41.660 49.994 60.462 73.652 90.320 111.43 138.24 172.32 215.71 271.02 341.59 431.66 546.68 693.57 881.17 1,120.7 1,426.5 1,816.7 2,314.2 2,948.3
40 48.886 60.402 75.401 95:026 120.80 154.76 199.64 259.06 337.88 442.59 581.83 767.09 1,013.7 1,342.0 1,779.1 2,360.8 3,134.5 4,163.2 5,529.8 7,343.9
50 64.463 84.579 112.80 152.67 209.35 290.34 406.53 573.77 815.08 1,163.9 1.668.8 2,400.0 3,459.5 4,994.5 7,217.7 10.436 15.090 21-,813 31.515 -45,497
TABLED
Present value interest factor of an (ordinary) annuity of $1 per period at i% for n periods, PVIFA(i,n).
Period
1
2
3
1%
0.990
1.970
2.941
2%
0.980
1.942
2.884
3%
0.971
1.913
2.829'
4%
0.962
1.886
2.TT5
5%
0.952
1.859
2.723
6%
0.943
1.833
2.673
7%
0.935
1.808
2.624
8%
0.926
1.783
2.577
9%
0.917
1.759
2.531
10%
0.909
1.736
2.487
11%
0.901
1.713
2.444
12%
0.893
1.690
2.402
13%
0.885
1.668
2.361
14%
0.877
1.647
2.322
15%
0.870
1.626
2.283
16%
0.862
1.605
2.246
17%
0.855
·1.585
2.210
18%
0.847
1.566
2.174
19%1 20%
0.840 0.833
1.547 1.528
2.140 2.106
21.%
0.826
1.509
2.074·
22%
0.820
1.492
2.042
23%
0.813
1.474,
2.011
4 3.902
5 4.853
6 5.795
7 6.728
8 7.652
9 8.566
10 9.471
11 10,368
12 11.255
13 12.134
14 13.004
15 13.865
3.808
4.713
5.601
6.472
7.325
8.162
8&l83
9.787
10.575
11.348
12.105·
12.849
3.717
4.580
5.417
6.230
7.020
7.786
8.530
9.253
9.954
10.635
11.296
11.938
3.630
4.452
5.242
6.002
6.733
7.435
8.111
8.760
9.385-
9.986
10.563
11.11"8
3.546
4.329
5.076
5.786
6.463
7.108
7.722
8.306
8.863
9.394
9.899
10.380
3.465
4.212
4.917
5.562
6.210
6,802
7.360
7.887
8.384
8.853
9.295
9.712
3.387
4.100
4.767
5.389
5.971
6.515
7.024
7.499
7.943
8.358
8.745
9.108
3.312
3.993
4.623
5.206
5.747
6.247
6.710
7.139
7.536
7.904
8.244
8.559
3.240
3.890
4.486
5.033
5.535
5.995
6.418
6.805
7.161
7.487
7.786
8.061
3.170
3.791
4.355
4.868
5.335
5.759
6.145
6.495
6.814
7.103
7.367
7.606
3.102
3,696
4.231
4.712
5.146
5.537
5.889
6.207
6.492
6.750
6.982
7.191
3,037
3.605
4.111
4,564
4.968
5.328
5.650
5.938
6,194
6.424
6.628
6.811
2.974
3.517
3.998
4.423
4.799
5.132
5.426
5.667
5.918
6.122
6.302
6.462
2.914
3.433
3.889
4.288
4.639
4.946
5.216
5.453
5.660
5.842
6.002
6.142
2.855
3.352
3.784
4.160
4.487
4.772
5.019
5.234
5.421
5.583
5.724
5.847
2.798
3.274
3.665
4.039
4.344
4.607
4.833
5.029
5.197
5.342
5.468
5.575
2.743
3.199
3.589
3.922
4.207
4.451
4.659
4.836
4.988
5.118
5.229
5.324
2.690
3.127
3.498
3.812
4.078
4.303
4.494
4.656
4.793
4.910
5.008
5.092
2.639
3.058
3.410
3.706
3.954
4.163
4.339
4.486
4.611
4.715
4.802
4.876
2.589
2.991
3.326
3.605
3.837
4.031
4.192
4.327
4.439
4.533
4.611
4.675
.. 2.540_
2.926
3.245
3.508
3.726
3.905
4.054
4,177
4.278
4.362
4.432
4.489
2.494
2.864
3.167
3.416
3.619
3.786
3.923
4.035
4.127
4.203
4.265
4.315
2.448
2.803
3.092
3.327
3,518
3.673
3.799
3.902
3.985
4.053
4.108
4.153
16 14.718 13.578 12.561 11.652 10.838 10.106
17 15.562 14.292 13.166 12.166 11.274 10.477
9.447
9.763
8,851
9.122
8.313 7.824 7.37S 6.974 6.604 6.265 5.954 5.668 5.405 5.162 4.938 4.730
8.544 8.022 7.549 7.120 6.729 6.373 6.047 5.749 5.475 5.222 4.990 4.TT5
4.536
4.576
4.357
4.391
4.189
4.219
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
4.608
4.419
4.243
19 17.226 15.678 14.324 13.134 12.08_5 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
4.635
4.442
4.263
20 18.046 16.351 14.8TT 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
4.657
4.460
4.279
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
4.721
'4.514
4.323
30 25.808 22.396 19.6.00 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
4.746
4.534
4.339
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
4.756
4.541
4.345
'~
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
4.760
4.762
4.544
4.545
4.347
4,348