Prtc-first-preboard.docx

First Pre-board Examination

INSTRUCTIONS: Select the best answer for each of the following questions. Mark only one answer for each item on the answer sheet provided. Strictly NO ERASURES ALLOWED. Erasures will render your examination answer sheet INVALID. Use PENCIL NO. 2 only. GOODLUCK! 1. Cost accounting provides all of the following EXCEPT: a. information for management accounting and financial amounting b. pricing information from marketing studies c. financial information regarding the cost of acquiring resources d. nonfinancial information regarding the cost of operational efficiencies 2. Whose perceptions of the company's products or services are the most important to the manager? a. board of directors' perception b. customer’s perception c. president’s perception d. stockholder’s perception 3. A major advantage of using standard costs is that a. they are easier to compute than actual costs. b. they are lower than actual costs. c. products with standard costs can be sold at lower prices d. they provide information for the control purposes. 4. Actual costing and normal costing differ in treating a. materials cost. b. direct labor cost. c. overhead cost. d. all of the given choices. 5. The source of standards that uses the best performance measures anywhere is: a. activity analyses b. historical data c. benchmarking d. market expectations 6. Cosco, Inc. has accumulated the following data for the cost of maintenance on its machinery for the last few months: Month Maintenance cost Machine hours September P26.020 P21,000 October 24,600 18,500 November 22,300 15,000 December 25,100 19,000 Assuming Cosco Company uses the high-low method of analysis, if machine hours are budgeted to be 20,000 hours then the budgeted total maintenance cost would be expected to be: a. P25,400 b. 25,560 c. 23,700 d. 24,720 7. Goodness-of-fit measures how well the predicted values in a cost estimating equation a. match the cost driver. b. determine the level of activity. c. match the actual cost observations. d. rely on tire independent variable.

8. Management by exception is the practice of concentrating on a. the master budget b. areas that are not operating as anticipated. c. favorable variances only. d. unfavorable variances only. 9. The flexible budget contains a. Budgeted amounts for actual output. b. Budgeted amounts for planned output. c. Actual cost for actual output. d. Actual cost for planned output. 10. The following items are the same for the flexible budget and the fixed budget except: 1 a. the same variable cost per unit. b. the same total fixed costs. c. the same units sold d. the same sales price per unit. 11. A firm has fixed costs of P200,000 and variable costs per unit of P6. It plans on selling 40,000 units in the coming year. If the firm pays income taxes on its income at a rate of 40%, what sales price must the firm use to obtain an after-tax profit-of P24, 000 on the 40,000 units? a. P11.60 b. P11.36 c. P12.00 d. P12.50 12. Fixed manufacturing overhead was budgeted at P500,000 and 25,000 direct labor hours were budgeted. If the fixed overhead volume variance was P12.000 favorable and the fixed overhead spending variance was PP16,000 unfavorable and the company is using standard costing, then standard hours must be a. 24,400 b. 25,600 c. 25,800 d. 24,200 13. Franklin Grass Works' production budget for the year ended November 30, 2018 was based on 200,000 units. Each unit requires two standard hours of labor for correlation. Total overhead was budgeted at P900,000 for the year, and the fixed overhead rate was estimated to be P3.00 per unit. Both fixed and variable overhead are assigned to the product on the basis of direct labor hours. The actual data for the year ended November 30, 2018 are presented below. Actual production in units 198,000 Actual direct labor hours 440,000 Actual variable overhead P 352,000 Actual fixed overhead P 575,000 Franklin's variable overhead efficiency variance for the year ended November 30, 2018 is a. 30,000 unfavorable b. P35,520 favorable c. P33,000 favorable d. P35,200 unfavorable 14. Operating income using variable costing as compared to absorption costing would be higher

a. b. c. d.

when the quantity of beginning inventory equals the quantity of ending inventory. when the quantity of beginning inventory is more than the quantity of ending inventory. when the quantity of beginning inventory is less than the quantity of ending inventory. under no circumstances.

15. The Swan Company produces their product at a total cost of P43 per unit. Of this amount, P8 per unit is selling and administrative costs. The total variable cost is P30 per unit. The desired profit is P20 per unit. The markup percentage on the variable cost using the desired profit of P20 per unit is: a. 100% b. 80% c. 110% d. 46.5% 16. Which of the following statements is true about operating leverage? a. The higher the firm’s leverage, the higher the degree of sensitivity of profits to cost changes. b. The higher the firm’s leverage, the lower the degree of sensitivity of profits to cost changes. c. The higher the firm's leverage, the higher the degree of sensitivity of profits to volume changes. d. The higher the firm’s leverage, the lower the degree of sensitivity of profits to volume changes. 17.Western Co.has total budgeted fixed costs of P72,000. Actual production of 5,500 units resulted in a P6,000 unfavorable volume variance. What was the normal capacity used to determine the fixed overhead rate? a. 5,000 b. 5,500 c. 6,000 d. Cannot be determined without further information. 18. Mayo Company that uses standard cost system in accounting for the cost of production of its only product, Product A, had the following standards: Direct Materials Direct Labor Overhead

10 feet of Rubber at P0.75 per foot and 3 feet of Wood at P1 per foot 4 hours at P3.50 per hour Applied at 150% of standard direct labor costs.

There was no inventory on hand at the beginning of the year. Materials price variances are isolated at the time of recording the purchase. Following is a summary of costs and related data for the production of Product A during the year: 100,000 feet of Rubber were purchased at P0.78 per foot. 30,000 feet of Wood were purchased at P0.90 per foot. 8,000 units of Product A were produced which required 78,000 feet of Rubber; 26,000 feet of Wood; and 31,000 hours of direct labor at P3.60 per hour. 6,000 units of Product A were sold. If all standard variances are prorated to inventories and cost of goods sold, the amount of material usage variance of wood to be prorated to raw materials inventory would be a. P0 b. P333 credit c. P333 debit

d. 500 debit 19. Roxas Company currently sells 1,000 units of product M for P2 each. Variable costs are P1.50. A discount store has offered P1.70 per unit for 400 units of product M. The managers believe that if they accept the special order, they will lose some sales at the regular price. Determine the number of units they could lose before the order become unprofitable. a. 200 units b. 160 units c. 400 units d. 500 units 20. An avoidable cost can be most accurately described as a(n): a. cost that can be eliminated in whole or in part through a business decision or action. b. cost involved in producing additional units of a product. c. ongoing cost that remains unchanged regardless of a decision or action. d. cost involved in producing fewer units of a product. 21. Capital Company has decided to discontinue a product that is produced on a machine that was purchased four years ago at a cost of P70,000. The machine has a current book value of P30,000. Due to technological advancement, machinery is now available in the marketplace that makes the existing machine without any current salvage value. The company is reviewing the various aspects involved in the production of a new product. The engineering staff advised that the existing machine can be used to produce the new product. Other costs involved in the production of the new product will be materials of P20,000 and labor priced at P5,000. Ignoring income taxes, the costs relevant to the decision to produce or not to produce the new product would be: a. P95,000 b. P55,000 c. P30,000 d. P25,000 22. Camel, Inc. has two major product lines: stoves and dryers. Camel’s management wants to evaluate whether discontinuing dryers will increase profits. Which of the following is best for evaluating the discontinuance of the dryer product line? a. Absorption cost b. Variable cost c. Relevant cost d. Throughput cost 23. The following information is taken from Tiger Co’s 2018 contribution income statement: Sales P200,000 Contribution margin P120,000 Fixed costs P 90,000 Income taxes P 12,000 What was Tiger’s margin of safety? a. P50,000 b. P150,000 c. P168,000 d. P182,000 24. Jargon Co. has 2 products that use the same manufacturing z facilities and cannot be subcontracted. Each product has sufficient orders to utilize the entire manufacturing capacity.

For short-term profit maximization, Jargon should manufacture the product with the: a. Lower total manufacturing costs for the manufacturing capacity. b. Lower total variable manufacturing costs for the manufacturing capacity. c. Greater gross profit per hour of manufacturing capacity. d. Greater contribution margin per hour of manufacturing capacity.

25. The following information relates to Clyde Corporation, which produced and sold 50,000 units during a recent accounting period. Sales - P850,000 Manufacturing costs Fixed - P210,000 Variable - P140,000 Selling & administrative costs Fixed - P300,000 Variable - P45.000 Income tax rate 40% For the next accounting period, if production and sales are expected to be 40,000 units, the company should anticipate a contribution margin per unit of: a. P0.55 b. P3.10 c. P9.10 d. P13.30 26. Major Company manufactures a single electronic product called Precisionmix. This unit is a batch density monitoring device attached to large industrial mixing machines used in flour, rubber, petroleum—and chemical manufacturing. Precisionmix sells for P900per unit. The following variable costs are incurred to produce each Precisionmix device. Direct labor - P180 Direct materials - P240 Factory overhead • P105 Total variable production costs - P525 Marketing costs - P75 Total variable costs - P600 Major's income tax rate is percent, and annual fixed-costs are P6,600,000. Except for an operating loss incurred in the year of incorporation, the firm has been profitable over the last five years. For Major Company to achieve an after-tax net income of P540,000, annual sales revenue must be: a. P23,850,000 b. P22,500,000 c. P21,420,000 d. P7,500,000 27. Pillar, which began business at the start of the current year, had the following data: Planned and actual production: 40,000 units Sales 37,000 units at P15 per unit Production costs: Variable: P4 per unit Fixed: P260,000 Selling and Administrative costs: Variable: P1 per unit Fixed: P32,000

The contribution margin that the company would disclose on an absorption costing income statement is: a. P0 b. P166,500 c. P147,000 d. 370,000 28. Which of the following statements is true regarding fixed and variable costs? a. Both costs are constant when considered on a total basis. b. Variable costs are constant in total, and fixed costs are constant per unit c. Both costs are constant when considered on a per unit basis. d. Fixed costs are constant in total, and vanable costs are constant per unit. 29. Theoretical capacity reduced by normal and anticipated work stoppage is called a. practical capacity b. normal capacity c. ideal capacity. d. excess capacity. 30. Cost structure refers to the relative proportion of: a. variable costs to contribution margin b. total costs to sales. c. fixed costs to variable costs d. sales price per unit to variable costs per unit. 31. One possible means of determining the difference between operating incomes for absorption costing and variable cost is by: a. subtracting sales of the previous period from sales of this period b. subtracting fixed manufacturing overhead in beginning inventory from fixed manufacturing overhead in ending Inventory c. multiplying the number of units produced by the budgeted fixed manufacturing cost rate d. adding fixed manufacturing costs to the production- volume variance. 32.

Hilton Company has the following information for the current year: Beginning fixed manufacturing overhead in inventory P95,000 Fixed manufacturing overhead in production 375,000 Ending fixed manufacturing overhead inventory 25,000 Beginning variable manufacturing overhead inventory P10,000 Variable manufacturing overhead in production 50,000 Ending variable manufacturing overhead inventory 15,000 What is the difference between operating incomes under absorption costing and variable costing? a. P70,000 b. P50,000 c. P40,000 d. P 5,000 USE THE FOLLOWING FOR NUMBER 33 & 34. Beach Corporation incurred fixed manufacturing costs of P6,000 during 2018. Other information for 2018 includes: The budgeted denominator level is 1,000 units. Units produced total 750 units.

Units sold total 600 units. Beginning inventory was zero. The company uses variable costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing cost variances are closed to cost of goods sold. 33. Fixed manufacturing costs expensed on the income statement(excluding adjustments for variances) total: a. P6,000 b. P4,800 c. P3,600 d. P0 34. The production-volume variance totals: a. P2,400 b. P2,000 c. P1,500 d. P0 35. Given a constant contribution margin per unit and constant fixed costs, the period-to-period change in operating income under variable costing is driven solely by: a. changes in the quantity of units actually sold b. changes in the quantity of units produced c. changes In ending inventory d. changes in sales price per unit 36. Why do many companies have switched from absorption costing to variable costing for internal reporting: a. to comply with external reporting requirements b. to increase bonuses for managers c. to reduce the undesirable incentive to build up inventories d. in order to have the denominator level more accurate 37.

38.

39.

The higher the denominator level, the: a. higher the budgeted fixed manufacturing cost rate b. lower the amount of fixed manufacturing costs allocated to each unit produced c. higher the favorable production-volume variance d. more likely actual output will exceed the denominator level Globe Corporation plans to expand by offering a sound system, the SS3000 that is superior and unique. Globe believes that putting additional resources Into R&D and staying ahead of the competition with technology innovations is critical to implementing its strategy. Globe’s strategy is: a. Product differentiation b. Downsizing c. Reengineering d. cost leadership Simon Corporation manufactures industrial-sized water coolers and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company’s manufacturing overhead data: Budgeted output units Budgeted machine-hours Budgeted variable manufacturing overhead costs for I5,000 units

15,000 units 5,000 hours P161,250

Actual output units produced 22,000 units Actual machine-hours used 7,200 hours Actual variable manufacturing overhead costs P242,000 What is the flexible-budget variance for manufacturing overhead? a. P5,500 favorable b. P5,500 unfavorable c. P4,300 favorable d. P4,300 unfavorable 40. Cedar Corporation manufactured 1,500 chairs during June. The following variable overhead data pertain to June: Budgeted variable OH cost per unit P 12.00 Actual variable OH cost P16,800 Flexible-budget amount for variable OH P18,000 Variable OH efficiency variance P360 unfavorable What is the variable overhead spending variance? a. P840 unfavorable b. P1,200 favorable c. P1,200 unfavorable d. P1,560 favorable 41. Jenny’s Corporation manufactured 25,000 grooming kits for horses during March. The fixedoverhead cost-allocation rate is P20.00 per machine-hour. The following fixed overhead data pertain to March: Actual Static Budget Production units 25,000 24,000 Machine-hours 6,100 6,000 Fixed overhead costs for March P1 23,000 P120.000 What is the fixed overhead production-volume variance? a. P1,000 unfavorable b. P2,000 favorable c. P3,000 unfavorable d. P5,000 favorable 42. A flexible budget: a. is another name for management by exception b. should be developed at the end of the period c. is based on the budgeted level of output d. provides favorable operating results

USE THE FOLLOWING FOR NUMBER 43 THROUGH 46. Integrative Fabricators produces a single product. The company's accounting records are not in order. As the company's controller, your job is to reconstruct the income statement for the quarter Just ended (March 31, 2018) from the following information. The company adjusts the cost of goods sold for fixed manufacturing overhead variances. On a per-unit basis, the variable costs have remained unchanged from the previous quarter. In addition, this quarter's manufacturing overhead budget and planned production were set to equal the prior quarter's budgeted amounts. The company did not have any work in process inventories at the start and at the end of the quarter. Sales, 12,000 units

Price per unit, P 14 Variable manufacturing cost per unit, P5 Variable selling and administrative cost per unit, P2 Fixed overhead volume variance, P 0 Fixed overhead budget variance, P 0 Finished goods inventory — Jan 1, 2018 5,000 units Finished goods inventory Jan 1, 2018 P 40,000 Fixed selling and administrative expense. P 8,000 Contribution margin at break-even level of sales, P 42,000 43. How many units were produced during the quarter ending March 31, 2018’ a. 7,000 b. 12,000 c. 11,333 d. 16,000 44. Determine the value of the ending finished goods inventory, assuming that 14,000 units were produced during the quarter. a. P16,000 b. 24,000 c. P48,000 d. P50,000 45. Based on production units that you have computed in number 43, compute the amount of absorption income for the quarter. a. P40,000 b. P42,000 c. P48,000 d. P50,000 46. Compute the variable costing income for the quarter, a. P40,000 b. P42,000 c. P48,000 d. P50,000 47. A proposal projects a 12% productivity increase. This is an example of a(n): a. differential factor b. opportunity cost. c. nonfinancial quantitative factor. d. incremental cost. 48. Which of the following represents the normal sequence in which the Indicated budgets are prepared? a. Direct Materials, Cash, Sales b. Production, Cash, Income Statement c. Sales, Balance Sheet, Direct Labor d. Production, Manufacturing Overhead, Sales 49.

The following data have been taken from the budget reports of Brandon Company, a merchandising company. Purchases Sales January P160,000 Pl00,000

February March April May June

160,000 160,000 140,000 140,000 120,000

200,000 240,000 300,000 260,000 240,000

Forty percent of purchases are paid for in cash at the time of purchase, and 30% are paid for in each of the next two months. Purchases for the previous November and December were P150,000 per month. Employee wages are 10% of sales for the month in which the sales occur. Operating expenses are 20% of the following month’s sales. (July sales are budgeted to be P220,000.) Interest payments of P20,000 are paid quarterly in January and April Brandon's cash disbursements for the month of April would be: a. P140,000 b. P254,000 c. P200,000 d. P248,000 50. Flexible budgets: a. Provide for external factors affecting company profitability. b. Are used to evaluate capacity utilization. c. Are budgets that project costs based on anticipated future improvements. d. Accommodate changes in activity levels. 51. It is the process of varying key estimates to identify those estimates-that are the most critical to a decision. a. The graph method b. A sensitivity analysis c. The degree of operating leverage d. Sales mix 52. Leis Company's direct labor costs for the month of January 2018 were as follows: Actual direct labor hours 20,000 Standard direct labor hours 21,000 Direct labor rate variance - unfavorableP3,000 Total payroll P12,000 What was Leis' direct labor efficiency variance? a. P6,000 favorable b. P6,150 favorable c. P6,300 favorable d. P6,450 favorable 53.Which of the following best describes an OPPORTUNITY COST? a. It is usually relevant but is not recorded the books b. It is usually relevant and recorded in the books c. It is usually irrelevant but is recorded in the books d. It is usually irrelevant and is not recorded in the books 54.

Sonimad Sawmill manufactures two lumber products from a joint milling process. The two products developed are mine support braces (MSS) and unseasoned commercial building lumber (CBL). A

standard production run incurs joint costs of P300,000 and results in 60,000 units of MSB and 90,000 units of CBL. Each MSB sells for P2 per unit, each CBL sells for P4 per unit. Assume the commercial building lumber is not marketable at split-off point but must be further planed and sized at a cost of P200,000 per production run. During this process, 10,000 units are unavoidably lost; these spoiled units have no discernable value. The remaining units of commercial building lumber are salable a P10.00 per unit. The mine support braces, although salable immediately at the split-off point, are coated with a tar-like preservative that costs P100,000 per production run. The braces are then sold for P5 each. If Sonimad Sawmill chose not to process the mine support braces beyond the split-off point, the contribution from the joint milling process would be: a. P50,000 higher. b. P180,000 lower. c. P100,000 higher. d. P80,000 lower. 55.Ladder, Inc. manufactures a component in a router assembly. The selling price and unit cost data for the component are as follows: Selling price Pl 5 Direct materials cost 3 Direct labor cost 3 Vanable overhead .cost 3 Fixed manufacturing overhead cost 2 Fixed selling and administration cost 1 The company received a special one-time order for 1,000 components. Ladder has an alternative use of production capacity for the 1,000 components that would produce a contribution margin of P5,000. What amount is the lowest unit price that Ladder should accept for the component? a. P9 b. P12 c. P14 d. P24 56. In its first year of operation, Magna Manufacturers had the following costs when it produced 100,000 and sold 80,000 units of its only product: Manufacturing costs Fixed P180,000 Variable 160,000 Selling and admin costs Fixed 90,000 Variable 40,000 How much lower would Magna’s net income be if it used friable costing instead of full absorption costing? a. P36,000 b. P54,000 c. P68,000 d. P94,000 57.The following data were abstracted from Johnson Corporation for the year: Sales P1,800,000 Bond interest expense 60,000 Income taxes 300,000

Net Income P400,000 How many times was bond interest earned? a. 7.67 b. 11.67 c. 12.67 d. 13.67 58. Raul Corporation had a current ratio of 2.0 at the end of 2018. Current assets and current liabilities increased by equal amounts during 2019. The effects on net working capital and on the current ratio, respectively, were a. no effect; increase b. no effect; decrease c. increase; increase d. decrease; decrease 59. The Someday Corporation produces a variety of cleaning compounds and solutions for both industrial and household use. While most of its products are processed independently, a few are related. "Smart" is a coarse cleaning powder with many industrial uses. It costs P16 a pound to make and has a selling price of P20 a pound. A small portion of the annual production of this product is retained for further processing in the Mixing Department where it is combined with several other ingredients to form a paste which is marketed as a silver polish selling for P40 a jar. This further processing requires 1/4 pound of Sprit 3S7 per jar. Other ingredients, labor, and variable overhead associated with this further processing cost P25 per jar. Variable selling costs amount to P3.00 per jar. If the decision were made to cease production of the silver polish, PS4 000 of fixed Mixing Department costs could be avoided. Assume that the demand for Smart is unlimited. The minimum number of jars of silver polish that would have to be sold to justify further processing of Sprit 3S7 is a. 5,600 jars b. 4,667 jars c. 10,500 jars d. 12,000 jars 60.

The indifference point is the level of volume at which company a. earns the same profit under different operating scheme b. earns no profit c. earns its target profit d. any of the above NUMBER 61 & 62 ARE BASED ON THE FOLLOWING: Blumax Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 1,000 units. Blumax made 20,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here. Materials cost @P60 Labor cost @P30 Variable overhead @P15 Batch-level costs (20 batches at batch) P6,000 per Product-level costs Facility-level costs Total costs Cost per unit Pl,770,000 / 20,000 = P88.50

P 500,000 440,000 40,000 120,000 320,000 350,000 1,770,000

61. Laurel Company has offered to buy a batch of 600 blankets for P112 each. Blumax's normal selling price is P125 per unit. Based on the preceding quantitative data, should Blumax accept the special order? a. No, because profit will decrease by Pl,000. b. No, because profit will decrease by P9,000. c. Yes, because profit will increase by P4,200. d. Yes, because profit will increase by Pl,000. 62. What is the minimum number of units on this special order to make it barely acceptable? a. 700 b. 857 c. 858 d. 900 63. Mine and Yours Company uses a regression equation to analyze the behavior of its transportation costs (T) as function of travel time (H). They developed the following equation using two years' observations with a related coefficient determination of 0.85: T = P100,000 + P50H If 500 hours of travel time were logged in one period, the related point estimated of total transportation costs would be a. P110,000 b. 121,250 c. 106,250 d. 125,000 64. The Variable Cost of Goods Sold in the Marin Company totals P325,000. Fixed selling and administrative expenses totaled P115,000 and variable-selling and administrative expenses were P210,000. If Marin Company's contribution margin totaled P590.000, then sales must have been a. P1,125,000 b. P1,030,000 c. P650,000 d. P915,000 USE THE FOLLOWING FOR NUMBER 65 THROUGH 67 Super Men's Clothing s revenues and cost data for 2016 are: Revenues Cost of goods sold (40% of sales) Gross margin Operating costs: Salaries fixed Sales commissions (10% of sales) Depreciation of equipment and fixtures Store rent (P4,000 per month) 48,000 Other operating costs 50.000 Operating income (loss)

P500,000 200,000 P300.000 Pl 50,000 50,000 12,000 310.000 P( 10,000)

Mr. Super, the owner of the store, is unhappy with the operating results. An analysis of other operating costs reveals that it includes P40,000 variable costs, which vary with sales volume, and P10.000 (fixed) costs. 65. What is the contribution margin of Super Men's Clothing? a. P300,000 b. P260,000

c. P210,000 d. P200,000 66. What is the contribution margin percentage? a. 42% b. 60% c. 52% d. 40% 67. Mr. Super estimates that he can increase revenues by 20% by incurring additional advertising costs of P10, 000. As a result, how much would Super Men's Clothing operating income be? a. P32,000 b. P22,000 c. P40,000 d. P50,000 68. A supply curve illustrates the relationship between a. Price and quantity supplied b. Price and consumer tastes c. Price and quantity demanded d. Supply and demand 69. A decrease in the price of a complementary good will a. shift the demand curve of the joint commodity to the left b. increase the price paid for a substitute good c. shift the supply curve of the joint commodity to the right d. shift the demand curve of the joint commodity to the right 70. In the long run, a firm may experience increasing returns due to a. Law of diminishing returns b. Opportunity costs c. Comparative advantage d. Economies of scale

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PRTC FIRST PREBOARD ANSWER KEY 1. B 2. B 3. C 4. C 5. C 6. A 7. C 8. B 9. A 10. C 11. C 12. B 13. A 14. B 15. C 16. C 17. C 18. A 19. B 20. A 21. D 22. C 23. A 24. D 25. D 26. B 27. A 28. D 29. A 30. C 31. B 32. A 33. A 34. D 35. A

36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56.

57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70.

C B A B D D B C B A B C B B D B B A D C A C B D A A C D A C A B A D D