Cost Accounting DQ - Prelims - Answers

 

Jobfgho kf Kagupal Zjeoob o` Cushlfss alk Ajjoultaljy Arfbbalo Ztrfft, Kagupal Jhty

Kfpartdfltab Quhz Jost Ajjoulthlg Yrfbhds 1. H. Dalagfdflt‘ Dalagfdflt‘ss robf hl tef tef orgalhzatho orgalhzathol l hs to fstacbhs fstacbhse e ocmfjthvfs ocmfjthvfs alk goabs goabs `or tef tef orgal orgalhzath hzathol, ol, kfvfbop pbals, orgalhzf tef pfopbf pf opbf alk hdpbfdflt tef ajthvhthfs to flsurf teat tef goab hs ajjodpbhsefk. HH. Ocmfjthvfs arf guhkfbhlfs prfparfk cy tef top dalagfdflt to fstacbhse bolg-rul khrfjthol o` tef orgalhzathol a. Ztatfdflt 1 hs lot truf= statfdflt 3 hs lot `absf c. Ztatfdflt 1 hs lot `absf= statfdflt 3 hs truf j. Ztatfdflt 1 hs lot truf= statfdflt 3 hs `absf k. Ztatfdflt 3 hs `absf= statfdflt 1 hs lot `absf 3. H. [ef dalagfdflt dalagfdflt projfss projfss hs joddolby joddolby teouget teouget o` as eavhlg eavhlg `our ajthvhthf ajthvhthfs= s= pballhlg pballhlg alk cukgfthlg> cukgfthlg> orgalhzhlg> hdpbfdflthlg> joltrobbhlg. HH. Yballhlg hs tef projfss o` sffnhlg out abtfrlathvf joursfs o` ajthol, fvabuathlg tefd alk kfjhkhlg wehje ajthols to tanf to attahl tef orgalhzathol‘s statfk goabs alk ocmfjthvfs.  

a. Ztatfdflt 1 hs lot `absf= statfdflt 3 hs lot `absf  c. Ztatfdflt 1 hs lot `absf= statfdflt 3 hs truf j. Ztatfdflt 1 hs lot truf= statfdflt 3 hs `absf k. Ztatfdflt 3 hs `absf= statfdflt 1 hs lot `absf

:. H. Yro`ht-sffn Yro`ht-sffnhlg hlg orgalhza orgalhzathols thols gflfrab gflfrabby by ahd to to provhkf provhkf gooks alk sfrvhjf sfrvhjf hl suje a way way as to farl al ajjfptacbf ratf o` rfturl ol tef owlfrs‘ hlvfstdflt. HH. Lolpro`ht orgalhzathols gflfrabby sffn to provhkf gooks alk sfrvhjfs o` tef ehgefst posshcbf quabhty at tef bowfst posshcbf jost, whte tef ahd o` daxhdhzhlg hljodf. a. Ztatfdflt 1 hs lot `absf= statfdflt 3 hs `absf  c. Ztatfdflt 1 hs lot `absf= statfdflt 3 hs truf j. Ztatfdflt 1 hs lot truf= statfdflt 3 hs `absf k. Ztatfdflt 3 hs `absf= statfdflt 1 hs lot `absf

;. H. Joltrobbhlg hs tef projfss o` flsurhlg flsurhlg teat dalagfdflt pbal hs sujjfss`ubby hdpbfdfltfk. hdpbfdfltfk. HH. Ajjoulthlg rfports ko lot pbay al hdportalt part hl tef joltrob projfss. a. Ztatfdflt 1 hs lot truf= statfdflt 3 hs `absf  c. Ztatfdflt 11hshslot 33 hs hs truf j. Ztatfdflt lot`absf= `absf=statfdflt statfdflt `absf k. Ztatfdflt 3 hs `absf= statfdflt 1 hs lot `absf 6.

H. [ef systfd systfd o` hltfrlab hltfrlab joltrob joltrob hs tef orgalhzat orgalhzatholab holab pbal pbal alk abb o` tef dfteoks dfteoks alk dfasur dfasurff akoptfk whtehl a cushlfss to sa`fguark hts assfts, jefjn tef ajjurajy alk rfbhachbhty o` hts ajjoulthlg kata,  prodotf opfratholab f``hjhfljy, alk fljouragf jodpbhaljf whte dalagfrhab pobhjhfs. HH. [ef trfasurfr‘s damor kuthfs ko lot hljbukf tef provhshol p rovhshol o` opfrathlg japhtab `or bolg-tfrd `hlaljhlg. a.  c. j. k.

Ztatfdflt 1 hs truf= statfdflt 3 hs `absf Ztatfdflt 1 hs lot `absf= statfdflt 3 hs truf Ztatfdflt 1 hs `absf= statfdflt 3 hs `absf Ztatfdflt 3 hs `absf= statfdflt 1 hs lot `absf

 

0.

H. [ef joltrobbfr hs rfspolshcbf `or tef jodpaly‘s `hlaljhab ajthvhty alk hs tef prhdf kfjhshol danfr hl jeooshlg adolg `hlaljhab abtfrlathvfs.

 

HH. @hlaljhab Ajjoulthlg kfabs whte hl`ordathol teat hs rfportfk to hlkhvhkuabs outshkf tef orgalhzathol. ‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 1

 

  HHH. Dalagfrhab Ajjoulthlg kfabs spfjh`hjabby spfjh`hjabby whte hl`ordat hl`ordathol hol teat hs jobbfjtfk alk alabyzfk `or teosf hlshkf tef orgalhzathol. a. c. j. k. 7. H.

A varhaljf tfbbs dalagfrs weftefr or lot opfrathols arf ulkfr joltrob.

HH.

[ef pr projfss o` o` jjo oltr ltrob hs hs op optholab.

HHH HHH..

[ef orkfr orkfr hl hl wehje wehje tef tef dalagfd dalagfdflt flt projf projfssf ssfss ojjur ojjur hs pbal pballhl lhlg, g, orgal orgalhzh hzhlg, lg, joltr joltrobb obbhlg hlg,, alk hdpbfdflthlg.

a.  c. j. k.  

5.

8.

19.

[r [ruf uf== @abs @absf= f= [r [ruf uf @absf= [ruf= truf @abs @absf= f= @ab @absf sf== [ruf [ruf [r [ruf uf== @ab @absf sf== @ab @absf sf

H. Ybals arf kfvhsfk a`tfr goabs alk ocmfjthvfs arf kf`hlfk. HH. Bhlf poshthols arf teosf wehje hlvobvf assfdcby bhlf ajthvhthfs. HHH. Zta`` poshthols arf poshthols wehje support teosf hll bhlf poshthols. a.  c. j. k.

 

[r [ruf uf== [r [ruf uf== @abs @absff @absf= [ruf= truf [r [ruf uf== @abs @absf= f= [r [ruf uf [ruf [ruf== @ab @absf sf== @ab @absf sf

H. Dalagfrhab ajjoulthlg rfports arf vfry shdhbar to `hlaljhab rfports.  HH. @hlaljhab ajjoulthlg provhkfs hl`ordathol to hlkhvhkuabs whtehl tef cushlfss orgalhzathol wehbf dalagfdflt ajjoulthlg provhkfs hl`ordathol to parthfs outshkf tef cushlfss flthty.   HHH. Hl dalagfdflt ajjoulthlg, fdpeashs hs ghvfl to hkflth`yh hkflth`yhlg lg or datjehlg josts whte `uljthols, `uljthols,  promfjts or rfspolshchbhthfs rfspolshchbhthfs ratefr teal whte thdf pfrhoks. a.  c. j. k.

 

[r [ruf uf== [r [ruf uf== @abs @absff @abs @absf= f= [ruf [ruf== ttru ruff [r [ruf uf== @abs @absf= f= [r [ruf uf [r [ruf uf== @ab @absf sf== @ab @absf sf

@abs @absf= f= @abs @absf= f= [r [ruf uf @absf= [ruf= truf [ruf [ruf== @ab @absf sf== [ru [ruff [r [ruf uf== @ab @absf sf== @ab @absf sf

H. [ef `ordab tfrdhlobogy usfk hl `hlaljhab ajjoulthlg rfport kh``frs `rod teosf usfk hl dalagfdflt ajjoulthlg rfports cfjausf tef batfr kfpflk ol tef lffks o` tef usfr. HH. Dalagfrhab ajjoulthlg kraws efavhby ol fjolodhjs, stathsthjs, opfrathlg rfsfarje, alk tef otefr khsjhpbhlfs as lfjfssary hl provhkhlg ajjoulthlg alk `hlaljhab hl`ordathol. HHH HHH..

a.  c. j. k.

Sfport Sfporthlg hlg to to varhou varhouss govfr govfrldf ldflt lt agflj agfljhfs hfs suje suje as CHS, CHS, ZFJ ZFJ alk ZZZ hs a `uljth `uljthol ol o` tef trfasurfr. [ruf [ruf== [ru [ruf= f= @abs @absff @absf= [ruf= truf @abs @absf= f= @abs @absf= f= [r [ruf uf [r [ruf uf== @ab @absf sf== @ab @absf sf

11. [ef YHJYA Joddhttff ol Dalagfdflt Dalagf dflt Zfrvhjfs eas statfk hts cfbhf` teat a JYA seoubk lot ulkfrtanf a dalagfdflt akvhsory sfrvhjfs flgagfdflt `or hdpbfdfltathol o` tef JYA‘s rfjoddflkathol ulbfss= a. [ef jbhflt jbhflt kofs lot lot ulkfrstalk ulkfrstalk tef laturf laturf alk hdpbhj hdpbhjathols athols o` o` tef rfjoddflkf rfjoddflkfk k joursf o` ajthol. c. [ef jbhflt jbhflt eas dakf dakf a `hrd `hrd kfjhshol kfjhshol to projffk projffk whte whte hdpbfdfltathol hdpbfdfltathol casfk ol ol ehs jodpbftf ulkfrstalkhlg alk jolshkfrathol o` abtfrlathvfs. j. [ef jbhflt jbhflt kofs lot lot eavf su``hjh su``hjhflt flt fxpfrthsf fxpfrthsf whtehl whtehl ehs orgalhzatho orgalhzathol l to jodprfeflk jodprfeflk tef shglh`hjaljf o` tef jealgfs cfhlg dakf. ‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 3

 

k. [ef JYA JYA whtekraws whtekraws as hlkfpflkf hlkfpflkflt lt aukhtor aukhtor `or `or tef jbhflt. jbhflt.   13. [ef dost hdportalt `ajtor hl hl sfbfjthlg sfbfjthlg al flgagfdflt tfad hs to asshgl asshgl jolsubtalts= jolsubtalts= a. Whte Whte prhor prhor fxpfrh fxpfrhfljf fljf hl hl tef jbhfl jbhflt‘ t‘ss hlkustr hlkustry y  c. Whte a jodchlathol o` snhbbs alk fxpfrhfljf hl varhous cushlfss `uljtholab arfas as wfbb wfbb as hl kh``frflt hlkustrhfs. j. Whte tef approprhatf approprhatf snhbbs, snhbbs, fxpfrhfljf fxpfrhfljf alk typfs o` o` tehlnhlg tehlnhlg to kfab kfab whte tef tef jbhflt‘s jbhflt‘s procbfds. k. Weo arf bhnfby bhnfby to fdpboy fdpboy kh``frflt kh``frflt approajefs approajefs to procbfd-s procbfd-sobvhl obvhlg g suje as ehgeby ehgeby hdaghlathvf hdaghlathvf tehlnhlg, or ulusuab snhbb hl tef hltfrprftathol alk usf o` `hlaljhab alk stathsthjab kata.   1:. [ef dfasuracbf dfasuracbf vabuf o` al abtfr abtfrlathvf lathvf usf o` rfsou rfsourjf rjf hs rf`frrfk rf`frrfk to as a(al)= a(al)=

     

a. Opportulhty jost c. Zuln jost j. Abtfrlathvf jost k. Kh``frflthab jost

1;. Hl moc orkfr josthlg, weat mourlab fltry seoubk cf dakf ``or or tef rfturl to tef storfnffpfr o` khrfjt datfrhabs prfvhousby hssufk to tef `ajtory `or usf ol parthjubar moc? a. c. j. k.

Kfcht Kfcht datfr datfrhab habss alk jrfkh jrfkhtt `ajtor `ajtory y ovfrefa ovfrefak k Kfcht Kfcht datfrhab datfrhabss alk jrfkh jrfkhtt worn hl hl projfss projfss Kfcht Kfcht purjeas purjeasff rfturl rfturlss alk jrfkht jrfkht worn worn hl proj projfss fss Kfcht Kfcht worn worn hl proj projfss fss alk alk jrfkh jrfkhtt datfrh datfrhabs abs

Qufsthols 6 to 7 arf casfk ol tef `obbowhlg hl`ordathol. Dalagfdflt ajjoultalts arf `rfqufltby asnfk to varhous kfjhshol shtuathols hljbukhlg tef `obbowhlg H. [ef jost jost o` a spfjha spfjhabb kfvhjf kfvhjf teat teat hs lfjf lfjfssa ssary ry h` h` a spfj spfjhab hab orkfr orkfr hs hs ajjfp ajjfptfk tfk HH. [ef jost jost propo proposfk sfk allua alluabby bby `or `or tef tef pbalt pbalt sfrvhj sfrvhjff `or te teff groulks groulks at jorp jorpora oratf tf efakqu efakquart artfrs frs.. HHH. Mohlt prokujthol prokujthol jost jost hljurr hljurrfk fk , to to cf jolshkfrfk jolshkfrfk hl a sfbb-at-s sfbb-at-spbht pbht vfrsus a projfssprojfss-`urte `urtefr fr kfjhsho kfjhshol l HP. [ef jost jost o` abt abtfrl frlath athvf vf usf usf o` pbalt pbalt spaj spajff to cf jolsh jolshkfr kfrfk fk hl a danfdanf-oror-cuy cuy kfjhs kfjhshol hol P. [ef jost jost o` o` acsobutf acsobutf hlvfltory hlvfltory ajquhrf ajquhrfk k sfvfrab sfvfrab yfars ago, to to cf jolshkfrfk jolshkfrfk hl a nffp-vfrsusnffp-vfrsus-khspo khsposab sab kfjhshol.

16. [ef jost kfsjrhcfk hl shtuathol H alk HP arf A. Yr Yrhhdf jost jost C. Kh Khsj sjrf rfth thol olar ary y jost jost J. Sfbf Sfbfva valt lt jo jost st K. Kh Kh`` ``fr frfl flth thab ab jost jost

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl :

 

10. [ef jost kfsjrhcf hl shtuathols HHH alk P arf A. Yr Yrhhdf jost jost C. Zuln jos ostt J. Kh Khsj sjrf rfth thol olar ary y jost jost K. Sf Sfbf bfva valt lt jos jostt

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl ;

 

17. [ef jost kfsjrhcf hl shtuathol ht hs a A. Yr Yrhhdf jost jost C. Khsjr Khsjrft fthol holary ary jost jost J. Sf Sfbf bfva valt lt jo jost st K. Kh Kh`` ``fr frfl flth thab ab jost jost

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 6

 

15. Dalagfdflt ajjoultalts arf joljfrlfk jo ljfrlfk whte hljrfdfltab ulht jost. [efsf jost arf shdhbar to tef `obbowhlg, fxjfpt A. [ef ffjol jolodh odhjj darghl darghlab ab jost jost J. [ef jost jost prokuj prokujfk fk al akkht akkhthol holab ab ulht ulht C. [ef [ef var varha hacb cbff jos jostt K. [ef dalu`ajt dalu`ajturhl urhlg g ulht ulht jost jost 18. [ef opportulhty jost arf A. Jost hrrfvojacb hrrfvojacbff hljurrfk hljurrfk cy past ajthol ajtholss J. Lot rfjorkf rfjorkfk k hl tef ajjoult ajjoulthlg hlg rfjork rfjorkss C. [ef kh``frf kh``frfljf ljf cftwffl cftwffl ajtuab ajtuab alk stalkark stalkark K. Yartby Yartby jost jost alk partby partby varhacbf varhacbf jost jost jost 39. Jost o` gooks sobk hs jodpolflt o` tef hljodf statfdflt hl dfrjealkhshlg fstacbhsedflt, tehs rf`frs to  purjeasfs akmustfk `or jealgfs hl hlvfltory. Hl a dalu`ajturhlg jodpaly, weat rfpbajfk purjeasf to arrhvf at jost o` gooks sobk? A. @h @hlh lhse sefk fk gook gookss C. @hxfk @hxfk dalu` dalu`ajt ajturh urhlg lg ovfre ovfrefak fak J. Worn Worn hl projfs projfsss hhlvfl lvfltor tory y K. Jost o` gook gookss dalu`a dalu`ajtur jturfk fk 31. [ef mourlab fltry to rfjork tef tef jodpbfthol o` a moc hl a moc orkfr jost systfd systfd hs

A. a C. c J. j K. k F. f 33. [ef mourlab fltry to rfjork rfquhshthols o` datfrhab `or lfw mocs startfk kurhlg tef pfrhok hs  

A. a C. c J. j K. k F. f

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 0

 

3:. Wehje o` tef `obbowhlg koju ojudfl fltts hs usf usfk as tef cashs `or posthlg to sfjthol o` tef moc jost sefft? A. Yurjeasf rfquhshthol. C. Datfrhabs rfquhshthol. J. Sfjfhvhlg rfport. K. Yurjeasf orkfr. F. [hdf jark. 3;. Wehje o` tef `obbowhlg kojudflts hs usfk as tef cashs `or posthlg to  moc jost sefft? A. Yurjeasf rfquhshthol. C. Datfrhabs rfquhshthol.

tef khrfj fjtt datfrhabs

tef khrfjt bacor sfjthol o` tef

J. Sfjfhvhlg rfport. K. Yurjeasf orkfr. F. [hdf jark. 36. Wehje o` tef `obbowhlg ajjoults hs usfk to ajjudubatf tef ajtuab dalu`ajturhlg ovfrefak josts hljurrfk kurhlg a pfrhok? A. Appbhfk Dalu`ajturhlg Ovfrefak C. Worn-hl-Yrojfss Hlvfltory J. Dalu`ajturhlg Ovfrefak Joltrob K. Jost o` Gooks Zobk F. @hlhsefk Gooks Hlvfltory 30. [ef mourlab fltry to rfjork tef ajtuab dalu`ajturhlg ovfrefak josts `or hlkhrfjt datfrhab hs

  A. a C. c J. j K. k F. f 37. Weat arf tef trals`frs-out `rod tef @hlhsefk Gooks Hlvfltory jabbfk? A. Jost o` Gooks Dalu`ajturfk C. Jost o` Gooks Avahbacbf J. Jost o` Gooks Jodpbftfk K. Jost o` Gooks Zobk  35. Hl a moc josthlg j osthlg systfd, tef kobbar adoult hl tef mourlab fltry teat trals`frs tef josts o` mocs `rod Worn-hl-Yrojfss Hlvfltory to @hlhsefk Gooks Hlvfltory hs tef sud o` tef josts jeargfk to abb mocs A. sobk kurhlg tef pfrhok. C. jodpbftfk kurhlg tef pfrhok. J. hl projfss kurhlg tef pfrhok. K. startfk hl projfss kurhlg tef pfrhok . 38. Wehje o` tef `obbowhlg fvflts or tralsajthols whbb lot rfsubt hl dalu`ajturhlg ovfrefak cfhlg appbhfk  to prokujthol? A. Jodpbfthol o` a moc hl tef jurrflt pfrhok teat was startfk hl a p prhor rhor pfrhok C. Jodpbfthol o` a moc hl tef jurrflt pfrhok teat was startfk hl tef ju jurrflt rrflt pfrhok J. Yrfparhlg `hlaljhab statfdflts wefl worn hs hl projfss p rojfss at tef flk o` tef pfrhok p frhok K. Yrfparhlg `hlaljhab statfdflts wefl tefrf hs lo worn hl projfss at tef flk o` tef pfrhok  

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 7 

 

  :9. [ef mourlab fltry to rfjork tef jodpbfthol o` a moc hl a moc josthlg systfd hs

  A. a C. c J. j K. k F. f :1. Bular Wr Wrahte ahte Dorgala Jo. dalu`ajturfk tfxthbfs. tfxthbfs. Adolg Dorgala‘s 1885 dalu`ajturhlg josts josts wfrf  tef `obbowhlg= Bood Opfrators ;6,999

Y 139,999 Dajehlf dfjealhjs

@ajtory @orfdal :9,999

Jodputf `or tef khrfjt dalu`ajturhlg bacor= Y 139,999 :3.

[ef `obbowhlg sfbfjtfk hl`ordathol pfrtahls to Efart Zffnfr Orhalla Dalu`ajturhlg Hlj.= khrfjt  datfrhabs ‚ Y 036,999 , hlkhrfjt datfrhabs Y 136,999 , khrfjt bacor Y 769,999, hlkhrfjt bacor Y 113, 113,69 699, 9, al alk k `aj `ajto tory ry ov ovfr fref efak ak (fxj (fxjbu bukh khlg lg hlkh hlkhrf rfjt jt datf datfrh rhab abss aalk lk hlkh hlkhrf rfjt jt baco bacor) r) Y :76, :76,99 999 9 Jodputf tef jolvfrshol josts= Y 1, :036, 699

[ef `obbowhlg hl`ordathol was tanfl `rod tef rfjorks o` @rost Kranf Zeyvalla Jo. `or tef `hrst jabflkar quartfr o` 1870=   Saw Datfrhabs

91/91 91 Y :3,399

9:/:1 Y :;,199

Gooks hl projfss

:5,699

:6,969

@hlhsefk Gooks

;;,099

;5,599

 

::. Jodputf tef totab jost o` gooks dalu`ajturfk kurhlg tef `hrst quartfr o` 1870=

 

:;. Jodputf tef totab jost o` gooks pbajfk hl projfss kurhlg tef `hrst quartfr o` 1870= Y 077,969

 

:6. Jodputf tef totab jost o` datfrhabs usfk kurhlg tef `hrst quartfr o` 1870=

 

:0. Cattbf Jast Jeo‘gate Hlj. eas dalu`ajturfk 199,999 ulhts o` jodpoulk Jeodp hl 3999 at tef `obbowhlg jost=

Y 059,699

Y 150,169

Bacor ‚ Y 3;3,699(8:% rfprfsflts khrfjt bacor) Datfrhabs ‚ Y 153,699(89% rfprfsflts khrfjt datfrhabs) WHY, Cfg ‚ Y 55,136 WHY, Flk ‚ Y 07,699 Ovfrefak hs 136% o` khrfjt bacor josts alk hljbukfs hlkhrfjt datfrhabs alk hlkhrfjt bacor. Jodputf `or tef jost o` gooks dalu`ajturfk. Y 083, :90

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 5

 

:7. [ef prfkftfrdhlfk ovfrefak ratf `or dalu`ajturhlg dalu`ajturhlg ovfrefak `or 3995 hs $;.99 pfr khrfjt bacor eour. Fdpboyffs arf fxpfjtfk to farl $6.99 pfr eour alk tef jodpaly hs pballhlg ol payhlg hts fdpboyffs $199,999 kurhlg tef yfar. Eowfvfr, olby 76% o` tef fdpboyffs arf jbassh`hfk as "khrfjt bacor." Weat was tef fsthdatfk dalu`ajturhlg ovfrefak `or 3995? $09,999 :5. Cf`orf prorathlg tef dalu`ajturhlg ovfrefak josts at tef flk o` 3995, tef Jost o` Gooks Zobk alk @hlhsefk Gooks Hlvfltory eak appbhfk ovfrefak josts o` $67,699 alk $39,999 hl tefd, rfspfjthvfby. [efrf was lo Wornhl-Yrojfss at tef cfghllhlg or flk o` 3995. Kurhlg tef yfar, dalu`ajturhlg ovfrefak josts o` $7;,999 wfrf ajtuabby hljurrfk. [ef cabaljf hl tef Appbhfk Dalu`ajturhlg Ovfrefak was $77,699 at tef flk o` 3995. H` tef ulkfr or ovfrappbhfk ovfrefak hs proratfk cftwffl Jost o` Gooks Zobk alk tef hlvfltory ajjoults, eow duje whbb cf abbojatfk to tef @hlhsefk Gooks Hlvfltory? $89: :8. Cf`orf prorathlg tef dalu`ajturhlg ovfrefak josts at tef flk o` 3995, tef Jost o` Gooks Zobk alk @hlhsefk Gooks Hlvfltory eak appbhfk ovfrefak josts o` $67,699 alk $39,999 hl tefd, rfspfjthvfby. [efrf was lo worn hl projfss at tef cfghllhlg or flk o` 3995. Kurhlg tef yfar, dalu`ajturhlg ovfrefak josts o` $7;,999 wfrf ajtuabby hljurrfk. [ef cabaljf hl tef Appbhfk Dalu`ajturhlg Ovfrefak was $77,699 at tef flk o` 3995. H` tef ulkfr- or ovfrappbhfk ovfrefak hs proratfk cftwffl Jost o` Gooks Zobk alk tef hlvfltory ajjoults, eow duje whbb cf tef Jost o` Gooks Zobk a`tfr tef prorathol? $6;,89:

 

;9. [ef Worn-hl-Yrojfss Hlvfltory ajjoult o` a dalu`ajturhlg `hrd eas a cabaljf o` $3,;99 at tef flk o` al ajjoulthlg pfrhok. [ef moc jost jo st seffts o` two uljodpbftfk mocs seow jeargfs o o`` $;99 alk $399 `or datfrhabs usfk, alk jeargfs o` $:99 alk $699 `or khrfjt bacor usfk. Ovfrefak hs appbhfk as a pfrjfltagf o` khrfjt bacor josts. [ef prfkftfrdhlfk ratf hs = 136.9%. ;1. [ef gflfrab mourlab fltry to rfjork tef hssualjf o` tef datfrhabs rfprfsfltfk cy tef `obbowhlg datfrhabs rfquhshthols `or tef dolte hljbukfs (Yrovhkf mourlab fltry alk adoult)=  a kfcht to Worn hl Yrojfss Hlvfltory, $16,8;6.

;3. [hbbdal Jorporathol usfs moc josthlg alk eas two prokujthol kfpartdflts, D alk A. Cukgftfk dalu`ajturhlg josts `or tef yfar arf as `obbows=

  [ef ajtuab khrfjt datfrhab alk khrfjt bacor josts jeargfk to Moc. Lo. ;:3 kurhlg tef yfar wfrf as `obbows=

  [hbbdal appbhfs dalu`ajturhlg ovfrefak to prokujthol orkfrs ol tef cashs o` khrfjt bacor jost ushlg kfpartdfltab ratfs prfkftfrdhlfk at tef cfghllhlg o` tef yfar casfk ol tef alluab cukgft. [ef totab jost assojhatfk whte Moc. Lo. ;:3 `or tef yfar seoubk cf > $76,999.  

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 8

 

[ef `obbowhlg sfbfjtfk kata wfrf tanfl `rod tef coons o` tef Chxcy Cox Jodpaly. [ef jodpaly usfs moc josthlg to ajjoult `or dalu`ajturhlg josts. [ef kata rfbatf to Mulf opfrathols. A) Datfrhabs alk suppbhfs wfrf rfquhshtholfk `rod tef storfs jbfrn as `obbows= Moc ;96, datfrhab U, $7,999. Moc ;90, datfrhab datfrhab U, $:,999> datfrhab X, $0,999. Moc ;97, datfrhab datfrhab U, $7,999> datfrhab X, $:,399. @or gflfrab `ajtory usf= datfrhabs A, C, alk J, $3,:99. C) [hdf thjnfts `or tef dolte wfrf jeargfacbf as `obbows= J) Otefr hl`ordathol= @ajtory payjefjns `or $:0,799 wfrf hssufk kurhlg tef dolte. Parhous `ajtory ovfrefak jeargfs o` $18,;99 wfrf hljurrfk ol ajjoult. Kfprfjhathol o` `ajtory fquhpdflt `or tef dolte was $6,;99. @ajtory ovfrefak was appbhfk to mocs at tef ratf o` $:.69 pfr khrfjt bacor eour. Moc orkfrs jodpbftfk kurhlg tef dolte= Moc ;96 alk Moc ;90. Zfbbhlg alk akdhlhstrathvf josts wfrf $3,199. @ajtory ovfrefak hs jbosfk out olby at tef flk o` tef yfar. ;:. H` Moc ;90 wfrf sobk ol ajjoult `or $;1,699 eow duje gross pro`ht woubk cf rfjoglhzfk `or tef moc? $6,899

;;. [ef flk o` tef dolte Worn-hl-Yrojfss Hlvfltory cabaljf woubk cf $3;,569.  

;6. [ef cabaljf hl tef `ajtory ovfrefak ajjoult woubk rfprfsflt tef `ajt teat ovfrefak was ulkfrappbhfk/ovfrappbhfk cy= $1,969

;0. Jodputf $799 tef Worn-hl-Yrojfss trals`frrfk to tef `hlhsefk gooks warfeousf ol Aprhb :9 ushlg tef `obbowhlg hl`ordathol=  

(@or htfds ;7 to ;8)[ef `obbowhlg fvflts toon pbajf at a dalu`ajturhlg jodpaly `or tef jurrflt yfar= (1) Yurjeasfk $86,999 hl khrfjt datfrhabs. (3) Hljurrfk bacor josts as `obbows= (a) khrfjt, $60,999 alk (c) hlkhrfjt, $1:,099. (:) Otefr dalu`ajturhlg ovfrefak was $197,999, fxjbukhlg hlkhrfjt bacor. (;) [rals`frrfk 59% o` tef datfrhabs to tef dalu`ajturhlg assfdcby bhlf. (6) Jodpbftfk 06% o` tef Worn-hl-Yrojfss kurhlg tef yfar. (0) Zobk 56% o` tef jodpbftfk gooks. (7) [efrf wfrf lo cfghllhlg hlvfltorhfs. ;7. Weat hs tef jodpaly's Jost o` Gooks Zobk? $1:8,601.69   ;5. Weat hs tef vabuf o` tef flkhlg Worn-hl-Yrojfss Hlvfltory? $55,;19.99   ;8. Weat hs tef mourlab fltry to rfjork tef khrfjt bacor josts `or tef pfrhok? Kr. WHY Hlvfltory = Jr. Wagfs Yayacbf (@or htfds 69 to 6;)Sfvhfwhlg obk kojudflts alk hltfrvhfwhlg sfbfjtfk fdpboyffs eavf gflfratfk tef `obbowhlg akkhtholab hl`ordathol= [ef prokujthol supfrhltflkflt's moc jost seffts hlkhjatfk teat datfrhabs o` $3,099 wfrf hljbukfk hl tef Mulf :9 Worn-hl-Yrojfss Hlvfltory. Abso, :99 khrfjt bacor eours eak cffl pahk at $0.99 pfr eour eo ur `or tef mocs hl projfss ol Mulf :9. [ef Ajjoults Yayacbf ajjoult hs olby `or khrfjt datfrhab purjeasfs. [ef jbfrn rfdfdcfrs jbfarby teat tef  cabaljf hl tef Ajjoults Yayacbf ol Mulf :9 was $5,999. Al alabyshs o` jaljfbfk jefjns hlkhjatfk paydflts o` $;9,999 wfrf dakf to suppbhfrs kurhlg Mulf. Yayrobb rfjorks hlkhjatf teat 6,399 khrfjt bacor eours e ours wfrf rfjorkfk `or Mulf. Ht was vfrh`hfk teat tefrf wf wfrf rf lo varhathols hl pay ratfs adolg fdpboyffs kurhlg Mulf. Sfjorks at tef warfeousf hlkhjatf teat tef @hlhsefk Gooks Hlvfltory totabfk $10,999 ol Mulf :9. Alotefr rfjork nfpt daluabby hlkhjatfs teat tef Jost o` Gooks Zobk hl Mulf totabfk $5 $5;,999. ;,999. [ef prfkftfrdhlfk ovfrefak ratf was casfk ol al fsthdatfk 09,999 khrfjt bacor eours `or tef yfar alk al fsthdatfk $159,999 hl dalu`ajturhlg ovfrefak josts. ‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 19

 

 69. Weat hs tef flkhlg cabaljf hl tef Worn-hl-Yrojfss Hlvfltory ol Mulf :9? $6,:99  61. Weat hs tef adoult o` khrfjt datfrhabs purjeasfk kurhlg Mulf? $;3,999  63. Weat hs tef Jost o` Gooks Dalu`ajturfk `or Mulf?  $58,999  6:. Eow duje dalu`ajturhlg ovfrefak was appbhfk to tef Worn-hl-Yrojfss Hlvfltory kurhlg Mulf? $16,099  6;. Weat hs tef flkhlg cabaljf hl tef Khrfjt Datfrhabs Hlvfltory ol Mulf :9? $11,999   Ehge Joddalk Natarhla Jodpaly kfvfbopfk tef `obbowhlg kata `or tef jurrflt yfar= Cfg. worn Cfg. orn hl proj projfs fsss hlv lvfl flttory ory $0 $09, 9,99 999 9 Ajtu Aj tuab ab ov ovfr fref efak7 ak73,9 3,999 99 Jostt o` gooks Jos gooks dalu`a dalu`ajtu jturfk0 rfk00,99 0,999 9

Khrf Khrfjt jt datfr atfrhhabs abs us usfk fk :0 :0,9 ,999 99 Ovfr Ovfref efak ak appb appbhf hfk k 6;,99 6;,999 9 [otab [otab dal dalu`a u`ajtu jturhl rhlg g jos josts ts 159,999 159,999

66 66..

Nata Natarh rhla la's 's khr khrfj fjtt bbaco acorr jjos ostt `or `or te teff yfar yfar hs = $89,999

60 60..

Nata Natarh rhla la's 's flk flkhl hlg g worn worn hl pro projf jfss ss hlvf hlvflt ltor ory y hs = $17;,999

67 67..

]h ]hgg ggss Jod Jodpal paly y kfvf kfvfbo bopfk pfk te teff ``ob obbo bowh whlg lg kata kata== Cfghllhlg worn hl projfss Cfghllhlg projfss hlvfltory hlvfltory 89,999 Ajttua Aj uabb ov ovfr fref efak ak 11 119, 9,99 999 9 Jost Jo st o` go gook okss dalu dalu`a `ajt jtur urfk fk13 139, 9,99 999 9

Khrfjt Khrfjt datfrhabs datfrhabs usfk 79,999 Ovfr Ovfref efak ak appb appbhf hfk k 59 59,9 ,999 99 Flkh Flkhlg lg wor worn hl proj projfs fsss 39 399, 9,99 999 9

]hggs Dalu`ajturhlg Jodpaly's totab dalu`ajturhlg josts `or tef pfrhok hs =   65.

$3:9,999

Bhssalkra Bhssalkra Jorporathol Jorporathol dalu`ajturf dalu`ajturfss justod-d justod-dakf akf pursfs. pursfs. [ef `obbow `obbowhlg hlg kata kata pfrtah pfrtahls ls to Moc UX6= UX6=

 Kh  Khrfjt datfrhabs pbajfk hlto prokujthol  K  Khhrfjt bacor eours wornfk  Khrfjt bacor ratf pfr eour  Da  Dajehlf eours wornfk

$;,999 69 eours $ 16 199 eours

  Ybaltwhkf ovfrefak hs appbhfk ushlg a pbalt-whkf ratf casfk ol khrfjt bacor eours. Ybaltwhkf ovfrefak was  cukgftfk at $09,999 `or tef yfar alk tef khrfjt bacor eours wfrf fsthdatfk to cf 16,999. Moc UX6 jolshsts o` 69 ulhts. Weat hs ovfrefak jost asshglfk to Moc UX6? $399 68. Garrfl Garrfl Kfdajh Kfdajhaa Jodpal Jodpaly y usfs usfs a prfkft prfkftfrd frdhlf hlfk k ra ratf tf to to ap appby pby ovfr ovfrefa efak. k. At tef cfghll cfghllhlg hlg o` tef tef yf yfar, ar, Jarbsol fsthdatfk hts ovfrefak josts at $3;9,999, khrfjt bacor eours at ;9,999, alk dajehlf eours at 19,999. Ajtuab ovfrefak josts hljurrfk wfrf $3;8,359, ajtuab khrfjt bacor eours wfrf ;1,999, alk ajtuab dajehlf eours wfrf 11,999. H` tef prfkftfrdhlfk ovfrefak ratf hs casfk ol dajehlf eours, weat hs tef totab adoult jrfkhtfk to tef pbaltwhkf ovfrefak ajjoult `or tef yfar `or Jarbsol? $30;,999 09. Wag Nalg Nalg NZ NZ Dalu`a Dalu`ajtu jturhl rhlg g eas tef tef `obbo `obbowhl whlg g adoult adoultss bhstf bhstfk k cf`orf cf`orf rfjol rfjoljhb jhbhlg hlg tef tef ovfre ovfrefak fak varhaljf. Fsthdatfk ovfrefak Appbhfk ovfrefak Ajtuab ovfrefak Jost o` gooks sobk

$709,999 760,999 7;9,999 8:6,999

Assudhlg teat aly ovfrefak varhaljf hs hddatfrhab, jabjubatf tef akmustfk Jost o` Gooks Zobk a`tfr akmusthlg `or tef ovfrefak varhaljf. $818,999 01. Zobo[o Zobo[op p Jodpaly Jodpaly kfshgl kfshglss alk cuhbks cuhbks mfwf mfwfbry bry.. Kurhlg Kurhlg Mulf Mulf ht ht eak appbhfk appbhfk ovfr ovfrefak efak o` $139,9 $139,999. 99. Ovfrefak hs appbhfk at tef ratf o` 76% o` khrfjt bacor jost. Khrfjt bacor wagfs avfragf $39 pfr eour. Eow daly khrfjt bacor eours khk Zobo[op Jodpaly eavf `or tef dolte o` Mulf? 5,999 ‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 11

 

03. Xorhjn Xorhjn Jodp Jodpaly aly kfshg kfshgls ls alk alk cuhbks cuhbks `aljy `aljy khlh khlhlg lg rood rood tacbfs tacbfs `or `or hlkhv hlkhvhku hkuab ab justo justodfr dfrs. s. Ol Muby Muby 1, tefr tefrff wfrf two mocs hl projfss= Moc :81 whte a cfghllhlg cabaljf o` $31,799 alk Moc :83 whte a cfghllhlg cabaljf o`  $5,789. Ovfrefak josts arf appbhfk cy ushlg a ratf o` 79% o` khrfjt bacor josts. Cote mocs arf ul`hlhsefk ol Muby :1. Kata ol Muby josts `or cote mocs arf as `obbows= Moc :81 $6,199 3,799

Khrfjt datfrhabs Khrfjt bacor jost

Moc :83 $ 8,399 11,999

Weat hs tef totab o` tef worn-hl-projfss ajjoult at Muby :1? :1 ? $05,959   0:. Flkhlg Flkhlg Worn Worn-h -hl-Y l-Yroj rojfss fss `or `or BffZh BffZhl's l's Jarp Jarpflt fltry ry was was $0;,999 $0;,999 `or `or Maluar Maluary. y. Khrfj Khrfjtt bacor bacor alk alk khrfjt khrfjt datfrhabs togftefr `or tef dolte wfrf $:8,999. Khrfjt bacor was twhjf as duje as khrfjt datfrhabs. [ef ovfrefak ratf hs 79% o` khrfjt bacor. Lo mocs wfrf `hlhsefk kurhlg tef dolte. Weat was cfghllhlg Worn-hlYrojfss? $0,599 0;. GG's Jolstrujthol cuhbks justod eousfs `or hlkhvhkuab hlkhvhkuab cuyfrs. Ol Mulf 1, ht eak olf moc startfk whte a  cfghllhlg Worn-hl-Yrojfss o` $60,999. Kurhlg Mulf tef moc was `hlhsefk alk sobk. Khrfjt bacor `or tef moc hl Mulf was $76,999 alk khrfjt datfrhabs usfk wfrf $67,999. Ovfrefak hs jodputfk at a ratf o` 06% o` khrfjt bacor. [efrf hs a darnup o` :6% : 6% ol abb sabfs. Weat was tef sfbbhlg prhjf o` tef eousf? $:18,013.69 06. EuyZZLa Jorporathol eak tef `obbowhlg hl`ordathol hl`ordathol avahbacbf `or Kfjfdcfr o` tef jurrflt yfar= Worn hl Yrojfss, Kfjfdcfr 1 Datfrhabs pbajfk hlto prokujthol, Kfjfdcfr Khrfjt bacor, Kfjfdcfr

$39,999 37,699 :7,699

Ybaltwhkf ovfrefak ratf hs 169% o` khrfjt bacor josts. Moc jost seffts eak tef `obbowhlg cabaljfs= Moc ]1 Moc ]3 Moc ]: Moc ];

$:3,699 66,999 :6,999 15,769

Mocs ]: alk ]; wfrf lot l ot jodpbftfk at tef flk o` o ` Kfjfdcfr. Weat hs tef cabaljf hl worn-hl projfss `or Wrhget at tef flk o` Kfjfdcfr? $6:,769 @hgurf 6-;. Sfn‘Zah Jodpaly usfs moc-orkfr josthlg. At tef flk o` tef dolte, tef `obbowhlg kata was gatefrfk= g atefrfk=

Moc # [ota otab Jost Jodp odpbftf? Zobk? 59: $011 yfs yfs 59; $;3: yfs lo 596 590 597 595 598 519 511 513

$596 $053 $636 $369 $;;9 $77: $307 $:;1

lo yfs yfs lo yfs yfs lo lo

lo yfs lo lo yfs lo lo lo

Ehbb's sfbbhlg prhjf hs jost pbus 69% `or faje o` hts prokujts.  LASSFLK

00. 07. 07.

Sf`fr Sf`fr to to @hgur @hgurff 6-;. 6-;. Weat Weat hs hs ttef ef tota totabb hl hl ttef ef worn worn-hl -hl-pr -projf ojfss ss ajjoult ajjoult?? $1,00: Sf`f Sf`frr tto o @hgu @hgurf rf 66-;. ;. Weat Weat hs te teff tot totab ab hl @hlh @hlhse sefk fk Goo Gooks ks?? $1,731

05. 05. 08. 08.

Sf`f Sf`frr to @h @hgu gurf rf 6-; 6-;.. Weat Weat hs Jost Jost o` Goo Gooks ks Zob Zobk k `or `or tef tef dolt dolte? e? $1,7:: Sf`f Sf`frr tto o @hgu @hgurf rf 66-;. ;. Weat Weat hs te teff sfbb sfbbhl hlg g prhj prhjff o` Mo Moc c 590 590?? $1,93: ‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 13

 

Uhl ]eao , Hlj. kfshgls alk cuhbks casnftcabb gydlashuds. Faje gydlashud hs justod-cuhbt to hlkhvhkuab justodfrs‘ spfjh`hjathols. Ztutz usfs moc-orkfr josthlg to nffp trajn o` hts josts. Hl @fcruary ht wornfk ol terff  mocs. Kata `or tefsf mocs arf as `obbows= Moc 176 $1:,789 10,399 3:,:99 ;99

Cabaljf 3/1 Khrfjt Datfrhabs Khrfjt Bacor Jost Dajehlf Eours

Moc 175 $ 9 5,699 7,099 :99

Moc 178 $ 9 :9,699 ;6,999 3,999

Ovfrefak hs appbhfk to mocs at tef ratf o` $36 pfr dajehlf eour. Cy @fcruary 35, Moc 175 hs tef olby olf ul`hlhsefk. [ef cabaljf o` @hlhsefk Gooks ol @fcruary 1 hs $8;,999 (jolshsthlg o` Moc 177). Mocs 177 alk 178 arf sobk kurhlg @fcruary. Ztutz sfbbs hts prokujt at jost pbus ;9%.

79. 71.

Sf`fr Sf`fr to to @hgur @hgurff 6-0. 6-0. Jabj Jabjubat ubatff tef tef cabal cabaljf jf hhl l WornWorn-hlhl-Yro Yrojfs jfsss ol @fcrua @fcruary ry 35. 35. $3:,099 Sf`fr Sf`fr to to @hgur @hgurff 6-0. 6-0. Jabj Jabjubat ubatff tef tef cabal cabaljf jf o o`` @hlhs @hlhsefk efk Gooks Gooks at @fcr @fcruar uary y 35. 35. $0:,389

73. 73.

Sf`f Sf`frr to @h @hgu gurf rf 6-0 6-0.. Weat Weat hs Jost Jost o` Goo Gooks ks Zob Zobk k `or `or @fcr @fcruar uary? y? $318,699

7:. 7:.

Sf`f Sf`frr tto o @hgu @hgurf rf 66-0. 0. Weat Weat hs sa sabf bfss rrfv fvfl fluf uf `or `or @f @fcr crua uary ry?? $:97,:99

 Lhkabff prokujfs kahry fquhpdflt. Dost o` hts mocs eavf a ludcfr o` ulhts pfr moc. [ef jodpaly eas two kh``frflt kfpartdflts terouge wehje abb mocs pass. Ovfrefak hs appbhfk ushlg a pbaltwhkf ratf o` $1: pfr khrfjt bacor eour. Khrfjt bacor wagfs avfragf $5 al eour. Kata `or Moc #: `or tef yfar hs= Khrfjt datfrhabs Khrfjt bacor josts Kfpt. A Kfpt. C Dajehlf eours usfk Kfpt. A Kfpt. C Vlhts prokujfk

$;9,999 09,999 13,999 399 3,;99 39,999

7;. 7;.

Sf`f Sf`frr tto o @hg @hgur urff 6-7 6-7.. Jod Jodpu putf tf te teff tot totab ab jost jost o` Mo Moc c #:. #:. $338,999

76. 76.

Sf Sf`f `frr tto o @hgu @hgurf rf 66-7. 7. Jodp Jodput utff tef tef jost jost pfr pfr ulh ulht. t. $11.;6

@hzz's Watfr Zbhkfs danfs justod watfr sbhkfs `or eotfbs. Ol Zfptfdcfr 1, tefrf wfrf terff mocs hl projfss, Mocs 513, 51:, alk 51;. [wo dorf mocs wfrf startfk kurhlg Zfptfdcfr, Mocs 516 alk 510. Cy Zfptfdcfr :9, Mocs 513, 51;, alk 510 wfrf `hlhsefk. [ef `obbowhlg kata eas cffl jobbfjtfk= 8/1 Cabaljf Khrfjt datfrhabs Khrfjt bacor

Moc 513 $016 769 ;39

Moc 51: $5:9 3:6 116

Moc 51; $ 8;6 1,359 609

Moc 516 --$399 :39

Moc 510 --$816 576

Ovfrefak hs appbhfk at tef ratf o` o ` 139% o` khrfjt bacor jost. Mocs arf sobk at jost pbus 09%. Zfbbhlg alk akdhlhstrathvf fxpflsfs `or Zfptfdcfr totabfk $3,869. Cy Zfptfdcfr :9, Mocs 513 wfrf 510 arf sobk, cut tef justodfr weo orkfrfk Moc 51; kfjhkfk ef khk lot walt tef sbhkf so ht hs sthbb hl tef warfeousf.

70.

Sf`fr Sf`fr to @hgurf @hgurf 6-5. 6-5. Jabj Jabjubat ubatff tef flkh flkhlg lg cabal cabaljf jf hl W Worn orn-hl -hl-Yr -Yrojf ojfss ss as as o` Zfpt Zfptfdc fdcfr fr :9. :9. $3,333

77. Sf`fr Sf`fr to @hgurf @hgurf 6-5. 6-5. Weat Weat hs hs tef tef flkhlg flkhlg cabal cabaljf jf o` @hlh @hlhsef sefk k Gooks Gooks h` h` tef cfghll cfghllhlg hlg caba cabaljf ljf was was $9? $:,;67 75. 75.

Sf`f Sf`frr tto o @hgu @hgurf rf 66-5. 5. Weat Weat hs te teff sfbb sfbbhl hlg g prhj prhjff o` Mo Moc c 510 510?? $;,6;; ‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 1:

 

78. 78. Sf`f Sf`frr to @hg @hgur urff 6-5. 6-5. Weat Weat hs ttef ef jos jostt o` gooks gooks so sobk bk `or `or Zfpt Zfptfd fdcf cfr? r? $6,138 59. Sf`fr Sf`fr to to @hgur @hgurff 6-5. 6-5. Weat Weat hs hs Moel' Moel'ss opfra opfrathl thlg g hljod hljodff `or tef dolte dolte o` o` Zfptf Zfptfdcf dcfr? r? $137.;9 51. Bular Wrahte Wrahte Dorgala Jo. dalu`ajturfk tfxthbfs. tfxthbfs. Adolg Dorgala‘s 1885 dalu`ajturhlg josts josts wfrf tef `obbowhlg= Bood Opfrators @ajtory @orfdal Dajehlf dfjealhjs

Y 139,999 ;6,999 :9,999

Jodputf `or tef khrfjt dalu`ajturhlg bacor= Y 139,999 53. [ef `obbowhlg sfbfjtfk hl`ordathol pfrtahls to Efartsffnfr Orhalla Dalu`ajturhlg Hlj.= khrfjt datfrhabs  ‚ Y 036,999 , hlkhrfjt datfrhabs Y 136,999 , khrfjt bacor Y 769,999 , hlkhrfjt bacor Y 113,699 , alk `aj ajttory ory ovf ovfrref efak ak (f (fxj xjbu bukh khlg lg hlkh hlkhrrfjt fjt dat datfr frha habbs alk alk hlk lkhhrfjt rfjt bacor acor)) Y :76 :76,9 ,999 99 Jodputf tef jolvfrshol josts= Y 1,:036,699 [ef `obbowhlg hl`ordathol was tanfl `rod tef rfjorks o` @rost Kranf Zeyvalla Jo. `or tef `hrst jabflkar quartfr o` 1870=   Saw Datfrhabs

91/91 91 Y :3,399

9:/:1 Y :;,199

Gooks hl projfss

:5,699

:6,969

@hlhsefk Gooks

;;,099

;5,599

5:. Jodputf tef totab totab jost o` gooks dalu`ajturfk kurhlg tef tef `hrst quartfr o` 1870= Y 059,699 5;. Jodputf tef totab jost o` gooks pbajfk hl projfss kurhlg tef `hrst quartfr o` 1870= Y 077,969 56. Jodputf tef totab jost o` datfrhabs usfk kurhlg tef tef `hrst quartfr o` 1870= Y 150,169 50. Cattbf Jast Jeo‘gate Hlj. eas dalu`ajturfk 199,999 ulhts o` jodpoulk ZZ hl 3999 at tef `obbowhlg jost=  Bacor ‚ Y 3;3,699(8:% rfprfsflts khrfjt bacor) Datfrhabs ‚ Y 153,699(89% rfprfsflts khrfjt datfrhabs) WHY, Cfg ‚ Y 55,136 WHY, Flk ‚ Y 07,699 Ovfrefak hs 136% o` khrfjt bacor josts alk hljbukfs hlkhrfjt datfrhabs alk hlkhrfjt bacor. Jodputf `or tef jost o` gooks dalu`ajturfk. Y 083, :90 57. [ef prfkftfrdhlfk ovfrefak ratf `or dalu`ajturhlg dalu`ajturhlg ovfrefak `or 3995 hs $;.99 pfr khrfjt bacor eour. Fdpboyffs arf fxpfjtfk to farl $6.99 pfr eour alk tef jodpaly hs pballhlg ol payhlg hts fdpboyffs $199,999 kurhlg tef yfar. Eowfvfr, olby 76% o` tef fdpboyffs arf jbassh`hfk as "khrfjt bacor." Weat was tef fsthdatfk dalu`ajturhlg ovfrefak `or 3995? $09,999   55. Cf`orf prorathlg tef dalu`ajturhlg ovfrefak josts at tef flk o` 3995, tef Jost o` Gooks Zobk alk @hlhsefk Gooks Hlvfltory eak appbhfk ovfrefak josts o` $67,699 alk $39,999 hl tefd, rfspfjthvfby. [efrf was lo Wornhl-Yrojfss at tef cfghllhlg or flk o` 3995. Kurhlg tef yfar, dalu`ajturhlg ovfrefak josts o` $7;,999 wfrf ajtuabby hljurrfk. [ef cabaljf hl tef Appbhfk Dalu`ajturhlg Ovfrefak was $77,699 at tef flk o` 3995. H` tef ulkfr or ovfrappbhfk ovfrefak hs proratfk cftwffl Jost o` Gooks Zobk alk tef hlvfltory ajjoults, eow duje whbb cf abbojatfk to tef @hlhsefk Gooks Hlvfltory? $89: 58. Cf`orf prorathlg tef dalu`ajturhlg ovfrefak josts at tef flk o` 3995, tef Jost o` Gooks Zobk alk @hlhsefk Gooks Hlvfltory eak appbhfk ovfrefak josts o` $67,699 alk $39,999 hl tefd, rfspfjthvfby. [efrf was lo worn hl projfss at tef cfghllhlg or flk o` 3995. Kurhlg tef yfar, dalu`ajturhlg ovfrefak josts o` $7;,999 wfrf ajtuabby hljurrfk. [ef cabaljf hl tef Appbhfk Dalu`ajturhlg Ovfrefak was $77,699 at tef flk o` 3995. H` tef ulkfr- or ovfrappbhfk ovfrefak hs proratfk cftwffl Jost o` Gooks Zobk alk tef hlvfltory ajjoults, eow duje whbb cf tef Jost o` Gooks Zobk a`tfr tef prorathol? $6;,89:

 

89. [ef Worn-hl-Yrojfss Hlvfltory ajjoult o` a dalu`ajturhlg `hrd eas a cabaljf o` $3,;99 at tef flk o` al ajjoulthlg pfrhok. [ef moc jost jo st seffts o` two uljodpbftfk mocs seow jeargfs o o`` $;99 alk $399 `or datfrhabs usfk, alk jeargfs o` $:99 alk $699 `or khrfjt bacor usfk. Ovfrefak hs appbhfk as a pfrjfltagf o` khrfjt bacor josts. [ef prfkftfrdhlfk ratf hs = 136.9%.

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 1;

 

 81. [ef gflfrab mourlab fltry to rfjork tef hssualjf o` tef datfrhabs rfprfsfltfk cy tef `obbowhlg datfrhabs rfquhshthols `or tef dolte hljbukfs=  a kfcht to Worn hl Yrojfss Hlvfltory, $16,8;6.

83. [hbbdal Jorporathol usfs moc josthlg alk eas two prokujthol kfpartdflts, D alk A. Cukgftfk dalu`ajturhlg josts `or tef yfar arf as `obbows=

  [ef ajtuab khrfjt datfrhab alk khrfjt bacor josts jeargfk to Moc. Lo. ;:3 kurhlg tef yfar wfrf as `obbows=

  [hbbdal appbhfs dalu`ajturhlg ovfrefak to prokujthol orkfrs ol tef cashs o` khrfjt bacor jost ushlg kfpartdfltab ratfs prfkftfrdhlfk at tef cfghllhlg o` tef yfar casfk ol tef alluab cukgft. [ef totab jost assojhatfk whte Moc. Lo. ;:3 `or tef yfar seoubk cf > $76,999.   [ef `obbowhlg sfbfjtfk kata wfrf tanfl `rod tef coons o` tef Chxcy Cox Jodpaly. [ef jodpaly usfs moc josthlg to ajjoult `or dalu`ajturhlg josts. [ef kata rfbatf to Mulf opfrathols. A) Datfrhabs alk suppbhfs wfrf rfquhshtholfk `rod tef storfs jbfrn as `obbows= Moc ;96, datfrhab U, $7,999. Moc ;90, datfrhab U, $:,999> datfrhab X, $0,999. Moc ;97, datfrhab U, $7,999> datfrhab X, $:,399. @or gflfrab `ajtory usf= datfrhabs A, C, alk J, $3,:99. C) [hdf thjnfts `or tef dolte wfrf jeargfacbf as `obbows=  

J) Otefr hl`ordathol= @ajtory payjefjns `or $:0,799 wfrf hssufk kurhlg tef dolte. Parhous `ajtory ovfrefak jeargfs o` $18,;99 wfrf hljurrfk ol ajjoult. Kfprfjhathol o` `ajtory fquhpdflt `or tef dolte was $6,;99. @ajtory ovfrefak was appbhfk to mocs at tef ratf o` $:.69 pfr khrfjt bacor eour. Moc orkfrs jodpbftfk kurhlg tef dolte= Moc ;96 alk Moc ;90. Zfbbhlg alk akdhlhstrathvf josts wfrf $3,199. @ajtory ovfrefak hs jbosfk out olby at tef flk o` tef yfar. 8:. H` Moc ;90 wfrf sobk ol ajjoult `or $;1,699 eow duje gross pro`ht woubk cf rfjoglhzfk `or tef moc? $6,899

8;. [ef flk o` tef dolte Worn-hl-Yrojfss Hlvfltory cabaljf woubk cf $3;,569.  

86. [ef cabaljf hl tef `ajtory ovfrefak ajjoult woubk rfprfsflt tef `ajt teat ovfrefak was ulkfrappbhfk/ovfrappbhfk cy= $1,969

80. Jodputf tef Worn-hl-Yrojfss trals`frrfk to tef `hlhsefk gooks warfeousf ol Aprhb :9 ushlg tef `obbowhlg hl`ordathol= $799  

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 16

 

[ef `obbowhlg fvflts toon pbajf at a dalu`ajturhlg jodpaly `or tef jurrflt yfar= (1) Yurjeasfk $86,999 hl khrfjt datfrhabs. (3) Hljurrfk bacor josts as `obbows= (a) khrfjt, $60,999 alk (c) hlkhrfjt, $1:,099. (:) Otefr dalu`ajturhlg ovfrefak was $197,999, fxjbukhlg hlkhrfjt bacor. (;) [rals`frrfk 59% o` tef datfrhabs to tef dalu`ajturhlg assfdcby bhlf. (6) Jodpbftfk 06% o` tef Worn-hl-Yrojfss kurhlg tef yfar. (0) Zobk 56% o` tef jodpbftfk gooks. (7) [efrf wfrf lo cfghllhlg hlvfltorhfs. 87. Weat hs tef jodpaly's Jost o` Gooks Zobk? $1:8,601.69   85. Weat hs tef vabuf o` tef flkhlg Worn-hl-Yrojfss Hlvfltory? $55,;19.99   88. Weat hs tef mourlab fltry to rfjork tef khrfjt bacor josts `or tef pfrhok? Kr. WHY Hlvfltory = Jr. Wagfs Yayacbf   Sfvhfwhlg obk kojudflts alk hltfrvhfwhlg sfbfjtfk fdpboyffs eavf gflfratfk tef `obbowhlg akkhtholab ak khtholab hl`ordathol= [ef prokujthol supfrhltflkflt's moc jost seffts hlkhjatfk teat datfrhabs o` $3,099 wfrf hljbukfk hl tef Mulf :9 Worn-hl-Yrojfss Hlvfltory. Abso, :99 khrfjt bacor eours eak cffl pahk at $0.99 pfr eour eo ur `or tef mocs hl projfss ol Mulf :9. [ef Ajjoults Yayacbf ajjoult hs olby `or khrfjt datfrhab purjeasfs. [ef jbfrn rfdfdcfrs jbfarby teat tef  cabaljf hl tef Ajjoults Yayacbf ol Mulf :9 was $5,999. Al alabyshs o` jaljfbfk jefjns hlkhjatfk paydflts o` $;9,999 wfrf dakf to suppbhfrs kurhlg Mulf. Yayrobb rfjorks hlkhjatf teat 6,399 khrfjt bacor eours e ours wfrf rfjorkfk `or Mulf. Ht was vfrh`hfk teat tefrf wf wfrf rf lo varhathols pay ratfs adolg fdpboyffs Mulf. Sfjorks athl tef warfeousf hlkhjatf teat tefkurhlg @hlhsefk Gooks Hlvfltory totabfk $10,999 ol Mulf :9. Alotefr rfjork nfpt daluabby hlkhjatfs teat tef Jost o` Gooks Zobk hl Mulf totabfk $5 $5;,999. ;,999. [ef prfkftfrdhlfk ovfrefak ratf was casfk ol al fsthdatfk 09,999 khrfjt bacor eours `or tef yfar alk al fsthdatfk $159,999 hl dalu`ajturhlg ovfrefak josts.  199. Weat hs tef flkhlg cabaljf hl tef Worn-hl-Yrojfss Hlvfltory ol Mulf :9? $6,:99

-Flk o` Fxadhlathol P(\__\)P -

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 10

 

‒Ht hs abways teosf weo eavf travfbfk a grufbhlg pate teat jarry tef grfatfst storhfs to tfbb.— -Vlnlowl 17