Based on the reading of the following, and given that a company is using a product structure, which of the following outcomes would you predict?

Company A produces televisions, stereos, radios, and security systems. They use a product structure that creates separate divisions for each product line. Each product has a team, and each team is responsible for production, production planning, and quality control. The radio team has an inventory of assembled components that are identical to those used by the television team.

A. The radio team will outperform the television team.
B. The television division will spend time doing unnecessary work.
C. Shared services will spot the duplicated effort.
D. Division teams will compete for resources.

Answers

Answer 1

Given that a company is using a product structure then the outcome which can be predicted is C. Shared services will spot the duplicated effort.

Product structure is a hierarchical corruption of a product, generally known as the bill of accouterments. As business becomes more responsive to unique consumer tastes and secondary products grow to meet the unique configurations, BOM operation can come ungovernable.

Product structure is an illustration of how the corridor of a product fit together and interrelate with one another; generally arranged in situations of detail according to the structure. It delivers a hierarchical sorting of the particulars forming a product. For illustration, if a company has a bakery division and apparel division, each of those product-grounded divisions will have its own deals department, marketing department, manufacturing department and other functional groups.

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Related Questions

We are evaluating a project that costs $644,000, has an eight-year life, and has no salvage value. Assume that depreciation is straight-line to zero over the life of the project. Sales are projected at 70,000 units per year. Price per unit is $37, variable cost per unit is $21, and fixed costs are $725,000 per year. The tax rate is 35 percent, and we require a 15 percent return on this project.

Required:
a. Calculate the accounting break-even point.
b. Calculate the base-case cash flow and NPV. What is the sensitivity of NPV to changes in the sales figure? Explain what your answer tells you about a 500-unit decrease in projected sales.
c. What is the sensitivity of OCF to changes in the variable cost figure? Explain what your answer tells you about a $1 decrease in estimated variable costs.

Answers

Solution :

a).

Particulars                                                Details

Selling price per unit                                 37

Less : variable cost per unit                     -21

Margin per unit                                           16

No. of units sold per unit                       70,000

Gross margin                                        11,20,000

Less : fixed cost                                     - 7,25,000

Profit before depreciation and tax       3,95,000

Less : depreciation                                -80,500

Profit before tax                                     3,14,500

Less : Tax                                               -1,10,075

Net profit per year                                 2,04,425

Project Cost                                           6,44,000

Accounting breakeven point in years     3.15

b).

Calculating the base Cash - Cash flow and NPV

Particulars                                                       Amount

Net profit per year                                        2,04,425

Add : depreciation                                         80,500

Base Cash cashflow                                     2,84,925

Required rate of return                                    15%

Present value of base cash cash flow        12,78,550

received in 8 years.

Project cost                                                  -6,44,000

NPV                                                               6,34,550

The present value of base cash cash flow received in 8 years is calculated as Present value of annuity received at the end of each year $ 2,84,925 at the rate of interest 15% for a period of 8 years.

The sensitivity of the NPV to 500 units decrease in projected sales :

Particulars                                                          Details

Selling price per unit                                            37

Less : variable cost per unit                                -21

Margin per unit                                                     16

Number of units sold per year                          69,500

Gross margin                                                      11,12,000

Less : fixed cost                                                -7,25,000

Profit before depreciation and tax                   3,87,000

Less : depreciation                                            -80,500

Profit before tax                                                 3,06,500

Less : tax                                                            -1,07,275

Net profit per year                                             1,99,225

Add : depreciation                                              80,500

Base Cash cashflow                                          2,79,725

Required rate of return                                         15%

Present value of base cash cash flow              12,55,216

received in 8 years.

Project cost                                                    -6,44,000

NPV                                                                6,11,216

Original NPV                                                  6,34,550

Sensitive NPV                                                  -23,334

c).

Particulars                                                              Details

Selling price per unit                                               37

Less : variable cost per unit                                   -20

Margin per unit                                                        17

No. of units sold per year                                     70,000

Gross Margin                                                         11,90,000

Less : fixed cost                                                     -7,25,000

Profit before depreciation and tax                       4,65,000

Less : Depreciation                                                -80,500

Profit before tax                                                     3,84,500

Less : tax                                                                -1,34,575

Net profit per year                                                  2,49925

Add : depreciation                                                   80,500

Operating cash flow                                               3,30,425

Original operating cashflow                                   2,84,925

Sensitivity of OCF                                                      45,500

PLEASE HELP ASAP!! WILL MARK BRAINLIEST!!
How is per capita output determined and used?

Answers

Answer:

Real GDP per capita is a measurement of the total economic output of a country divided by the number of people and adjusted for inflation. 

Explanation:

I'm not sure if this is what you were looking for but this is my answer.

When bonds are converted into common stock____.
a. the market price of the stock and the bonds is ignored when recording the conversion.
b. gains or losses on the conversion are recognized.
c. the market price of the stock on the date of conversion is credited to the Common Stock account.
d. the market price of the bonds on the date of conversion is credited to the Common Stock account.

Answers

Answer:

When bonds are converted into common stock____.

a. the market price of the stock and the bonds is ignored when recording the conversion.

Explanation:

This is because the conversion price, which is the price at which the convertible bond is converted into the common stock of the entity, is usually set initially when the conversion ratio is first decided on.  Therefore, the market prices of the stock and the bonds are not taken into account when the conversion recording is being done.

Suppose that nominal GDP increases to $30,000, and the GDP deflator increases to 105. What is real GDP? Round your answer to the nearest cent.

Answers

Nominal GDP / GDP deflator
$30,000/105
=$285.71

Fill in the blank with the correct response.
____ are STEM professionals who collect, analyze, and interpret data.

Answers

Answer:

to bad this isn't multiple choice

Explanation:

but it would only make sense if it were scientists. sorry if I'm wrong

☞EXPLANATION☜

From the collected data, the statistician makes use of statistical concepts to sift through large data sets, develop data interpretation and deduce relevant information from the data and present meaningful conclusion to the relevant bodies in fields such as education, manufacturing, marketing, government and healthcare.

From the collected data, the statistician makes use of statistical concepts to sift through large data sets, develop data interpretation and deduce relevant information from the data and present meaningful conclusion to the relevant bodies in fields such as education, manufacturing, marketing, government and healthcare.Biologists research, collect data and measurements, perform tests and experiments, and analyze and interpret their findings. These science professionals are required to have a bachelor's degree in biology for an entry-level position.

Identify TWO possible reasons for unemployment.​

Answers

not being able to perform the job due to health issues, addiction

The two possible reasons for unemployment are:

An economic downturn when the number of jobs available have reduced. Poor health of labour which prevents labour from working.

What is unemployment?

Unemployment is when labour that is willing and able to get work cannot find a job. Unemployment can be increased during a recession when there are less jobs available. Also, if the wage rate is too low, it might discourage labour from working.

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Amber works as an insurance claims agent in charge of assisting policyholders when an accident has occurred. What task might Amber perform as part of her job?

A. buying and selling stocks for her clients
B. running an analysis of a small business's spendings
C. recording items damaged in a house fire

Answers

Answer:

the answer would be B

Explanation:

please tell me if im wrong or right

Answer:

B

Explanation:

A stock expects to pay dividends of $3.77 per share one year from today; $4.56 per share two years from today; and $5.95 per share three years from today. After that, dividends are expected to be constant at $6.22 per share per year indefinitely. Investors require a rate of return of 10 percent on this stock. How much should this stock sell for today?
a. $58.40.
b. $56.71.
c. $50.20.
d. $54.15.
e. $51.99.

Answers

I think the answer is e

An economist for the Brookings Institution argues that​ "a price on carbon would minimize the cost of steering economic activity away from the greenhouse gas emissions that threaten the​ climate."
​Source: Fred​ Dews, "10 Things You Should Know about the Carbon​ Tax," brookings.edu, May​ 4, 2016.
In what sense does a carbon tax put a price on​ carbon?
A carbon tax puts a price on carbon by increasing the private cost of polluting.
C.
A carbon tax puts a price on carbon by decreasing the social benefit of polluting.
D.
A carbon tax puts a price on carbon by decreasing the private benefit of polluting.

Answers

Answer:

A carbon tax puts a price on carbon by increasing the private cost of polluting.

Explanation:

Going by the argument of the economist of Booking institution, it can be concluded that a carbon tax put a price on​ carbon "by increasing the private cost of polluting."

As the private cost of polluting increases, this will discourage the private individuals or businesses in carrying out activities that emit greenhouse gases in the human environment which in turn threatens the​ climate.

explain the difference between a flat tax and a graduated income tax. in your own words.​

Answers

Answer:

flat tax is a set percentage that dies not change

graduated tax changes according to the amount being taxed. usually, the higher the amount, the higher the tax rate is.

Pharoah Corporation had the following activities in 2020.
1. Sale of land $174,000 4. Purchase of equipment $426,000
2. Purchase of inventory $915,000 5. Issuance of common stock $345,000
3. Purchase of treasury stock $65,000 6. Purchase of available-for-sale debt securities $63,000
Compute the amount Pharoah should report as net cash provided (used) by investing activities in its 2020 statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Net cash select an option by investing activities $enter a dollar amount

Answers

Answer:

-$315,000

Explanation:

Computation for the amount that Pharoah should report as net cash provided (used) by investing activities in its 2020 statement of cash flows

Sale of land $174,000

Less Purchase of equipment ($426,000)

Less Purchase of available-for-sale debt securities ($63,000)

Net cash provided (used) by investing activities -$315,000

Therefore the amount that Pharoah should report as net cash provided (used) by investing activities in its 2020 statement of cash flows will be -$315,000

What are some qualities that Glass Blowers need? Check all that apply. And have a Bless day and God bless you all <3
_______________________________________________________
A.) steady hands
B.) strength
C.) leadership
D.) computer literacy
E.) kindness
F.) care

Answers

Answer:

A,B,F

Explanation:

They are three are some qualities that Glass Blowers need are:

steady handsstrengthcomputer literacy

What is Glass Blowers?

The term Glass Blowers was the particular type of the art are the used the technique on the artist. It was the techniques id the prepare and shape their glass bowls and the deep of the object. It was the oldest method to used in the artist.

The techniques of the making the glass blowers is the variety of the shapes and the sizes. The another name is the gaffer, blacksmith, and the glassblower. They are the several qualities of the Glass Blowers need are steady hands, strength, computer literacy.

As a result, the significance of the Glass Blowers are the aforementioned. Therefore, option (a), (b) and (f) is correct.

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Describe how the 4 functions of management (planning, Organizing, Leading and Controlling relate to each other​

Answers

shdjdj. dididie. wodod. wiwo

The unit product cost under absorption costing does not include fixed manufacturing overhead cost.



True
False

Answers

Answer:

true!

Explanation:

sales dollars are about appropriate allocation base for selling, general, and administrative expenses.

Presented below are income statements prepared on a LIFO and FIFO basis for Sunland Company, which started operations on January 1, 2019. The company presently uses the LIFO method of pricing its inventory and has decided to switch to the FIFO method in 2020. The FIFO income statement is computed in accordance with the requirements of GAAP. Sunland’s profit-sharing agreement with its employees indicates that the company will pay employees 10% of income before profit-sharing. Income taxes are ignored.
LIFO BASIS FIFO BASIS
2017 2016 2017 2016
sales 3000 3000 3000 3000
cost of good sold 1130 1000 1100 940
operation expenses 1000 1000 1000 1000
incomebefore profit sharing 870 1000 900 1060
porfit sharing expense 87 100 96 100
net income 783 900 804 960
Instructions:
A) If comparative income statements are prepared, what net income should Kenseth report in 2016 and 2017?
B) Explain why, under the FIFO basis, Kenseth reports $100 in 2016 and $96 in 2017 for its profit sharing expense.
C) Assume that Kenseth has a beginning balance of retained earnings at January 1, 2017, of $8,000 using the LIFO method. The company declared and paid dividends of $500 in 2014. Prepare the retained earnings statement for 2017, assuming that Kenseth has switched to the FIFO method.

Answers

Solution :

A.                                              Kenseth Company

                                   Income Statement (for the year ended)

                                                      2017        2016

Sales                                             3000        3000

Cost of goods sold                      1100           940

Operating expenses                    1000          1000

Income before profit sharing      9000         1060

Profit sharing expense                 96              100          

Net Income                                 $ 804          $ 960

The company must report [tex]$\$ \ 100$[/tex] as profit sharing expense in 2016, even though, profit sharing of expense may be [tex]$\$ \ 106$[/tex] if FIFO had been used in the year 2016.

B. The profit sharing of expense reflects the indirect effect of the change in an accounting principle. Under the SFAS No. 154, the indirect effects from period before the change are recorded in the year of the change.

In this case, profit sharing expense recorded in the year 2007 is composed of :

$ 900 x 10%     =   $ 90 (year 2017 under the FIFO)

$ 60 x 10%   = $ 6 (difference in the profit sharing for the year 2016)

       Net        = $ 96 (profit sharing expense for the FIFO in year 2017)

C.                              Retaining earnings statement of 2017

   Retained earning, Jan 1 as reported                                 $ 8000

   Cumulative effect of the change to [tex]$FIFO$[/tex] ($960 - $900)    $ 60

  Retained earnings , Jan 1, as adjusted                               $ 8060

  Add [tex]$:$[/tex] Net income                                                                   [tex]$\$ \ 804$[/tex]

 Deduct [tex]$:$[/tex]  Dividends                                                                   $ 500

 Retained earnings, Dec 31                                                       $ 8364

Weisman, Inc. uses activity-based costing as the basis for information to set prices for its six lines of seasonal coats.

Activity Cost Pools Estimated Overhead Expected Use of Cost Drivers per Activity
Designing $444,000 13,000 designer hours
Sizing and cutting 4,210,000 169,000 machine hours
Stitching and trimming 1,490,000 75,500 labor hours
Wrapping and packing 332,000 32,000 finished units

Compute the activity-based overhead rates using the following budgeted data for each of the activity cost pools.

Answers

Answer:

Results are below.

Explanation:

To calculate the activities rate, we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Designing= 444,000/13,000= $34.15 per designer hour

Sizing and cutting= 4,210,000 / 169,000= $24.91 per machine hour

Stitching and trimming= 1,490,000 / 75,500= $19.73 per labor hour

Wrapping and packing= 332,000 / 32,000= $10.38 per finished unit

A small foundry agrees to pay $420,000 three years from now to a supplier for a given amount of coking coal. The foundry plans to deposit a fixed amount in a bank account every three months, starting three months from now, so that at the end of three years the account holds $420,000. If the account pays 8.5% APR compounded monthly, how much must be deposited every three months?
a. $31,069.
b. $28,473.
c. $47,943.
d. $35,389.

Answers

Answer:

The correct answer is A.

Explanation:

Giving the following information:

Future Value= $420,000

Number of periods (n)= 4*3= 12 quarters

Interest rate (i)= 0.085/4= 0.0213

To calculate the quarterly deposit, we need to use the following formula:

FV= {A*[(1+i)^n-1]}/i

A= quarterly deposit

Isolating A:

A= (FV*i)/{[(1+i)^n]-1}

A= (420,000*0.0213) / [(1.0213^12) - 1]

A= $31,086.79

Explain the importance of understanding how teams work together to achieve the same goal​

Answers

Answer:

Graco docs fox

Explanation:

hii if good go go in the morning and will be able to get to know the first to rate this article on essy on the other day and time again for your time in you mam hindi meanings and the morning to ensure that we have DJs thrive and will

entrepreneur are usually positive thinker and decision maker why? help me​

Answers

Answer:

Entrepreneurs are usually positive thinkers because they have to find business opportunities in the market, and materialize them into economic profit. They need to have some degree of positive belief in order to take the steps necessary to materialize their business ideas.

They also have to be good decision makers because entrepreneurship and running a business are all about taking good decisions that help the firm adapt to the market and stay afloat.

Explain the relationship between the FAFSA, the SAR, and the EFC.

Answers

Explanation:

The SAR summarizes the information you provided on the FAFSA, and indicates the Expected Family Contribution (EFC). The EFC is the amount of money your family will be expected to contribute to your education. ... The lower your EFC, the more financial aid you will get.

Hope it helps

:>

EFC is an index number that is used to determine the eligibility for federal student financial aid, this number results from the financial information will be provided in FAFSA, then it will be reported on SAR.

What are the FAFSA, the SAR, and the EFC?

FAFSA refers to the Free Application for Federal Student Aid, form that is filled by the college students to determine their eligibility for student financial aid in the United States.

SAR refers to the  Student Aid Report is a document that gives the basic information about the student's eligibility for federal financial aid.

EFC refers to the Expected Family Contribution is an estimate of a student's eligibility for federal student financial aid.

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who is the latest president of America?​

Answers

Joe Biden is the latest president of the USA
Joe Biden is the current president

All of the machine hours take place in the Fabrication department, which has an estimated overhead of $84,000. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $72,000. The Ramapo Company uses a single overhead rate to apply all overhead costs. What would the single plantwide rate be if it was based on machine hours instead of labor hours

Answers

Answer:

Results are below.

Explanation:

We weren't provided with the number of machine-hours. To guide an answer, I will assume that 35,000 machine hours were estimated in the Fabrication Department.

To calculate the predetermined manufacturing overhead rate we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate=  84,000 / 35,000

Predetermined manufacturing overhead rate= $2.4 per machine hour

When you listen carefully to directions you are given, it saves time for _________.
a.
Yourself
b.
The speaker
c.
Both of you
d.
Neither of you

Answers

Answer is C , when you actually listen to the person it saves to,e for them because they don't really have to go over it again ; and for you , you don't have to sit there confused or have to ask for more help . Good luck <3
C both of you. The answer would be both of you because not only do you not have to ask the speaker to repeat themselves, but the speaker does not have to change directions and go back to repeat themselves.

true or false the majority of managerial communication is written in one form or another.​

Answers

Explanation:

One form of verbal communication is called paralanguage.

True or False

False

What is the underlying premise of the resource-based view? Group of answer choices Firms generally have very similar capabilities stemming from almost identical resources Imitation of resources is the best way to achieve competitive advantages Firms differ in fundamental ways because each firm possesses a unique bundle of resources Firms' intangible resources can be very difficult to imitate

Answers

Answer:

Firms differ in fundamental ways because each firm possesses a unique bundle of resources

Explanation:

The resource-based view can be regarded as managerial framework utilized in finding strategic resources that can be exploited by a firm so that sustainable competitive advantage can be achieved. It should be noted that the underlying premise of the resource-based view is that Firms differ in fundamental ways because each firm possesses a unique bundle of resources

Josie is the CRM manager for a toy company. Under what pathway in the Marketing, Sales, and Services career cluster would Josie's job fall?

A. Merchandising
B. Marketing Management
C. Professional Sales

Answers

Answer:

B. Marketing Management

Explanation:

Marketing management is a process in which the planning and execution of pricing, promotion, distribution, goods & services in order to exchange and satisfy the individual and organization goals & objectives. It also involved the marketing, sales and services

Therefore option b is correct

Answer:

B

Explanation:

just took the test<3

John Rawls owns and operates Philosophical Consulting, Inc. During 2019 and 2020 he made the following purchases of assets for use in the business:
Asset Date of Purchase Cost
Office Furniture 5/1/2019 $100,000
Computer System 9/15/2020 $500,000
In addition, his business income before any cost recovery deduction in 2020 is $350,000. Prior to 2020, he only used regular MACRS depreciation for all purchases. However, at the beginning of 2020 he decides to take the maximum deduction possible for all new purchases. Ignore any excess business or net operating loss limitations.
Required: What is the 2020 cost recovery deduction for Philosophical Consulting, Inc?

Answers

Answer:

The right solution is "600000".

Explanation:

The given values are:

Cost of office furniture,

= $100,000

Cost of the computer system,

= $500,000

The changed MACRS enables a company to reduce the mortgage balance of such deteriorating properties over time.Throughout the very first years, MACRS permits quicker depreciation although subsequently slows down depriving. This seems to be fantastic for corporations from a tax point of view.

Now,

The cost recovery deduction will be:

=  [tex]Office \ furniture+Computer \ system[/tex]

On substituting the values, we get

=  [tex]100000+500000[/tex]

=  [tex]600000[/tex]

Sheridan Beverage Company reported the following items in the most recent year.
Net income $49,000 Dividends paid 6,810 Increase in accounts receivable 13,660 Increase in accounts payable 8,660 Purchase of equipment (capital expenditure) 9,020 Depreciation expense 5,660 Issue of notes payable 22,020
Compute net cash provided by operating activities, the net change in cash during the year. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in CashIssue Notes Payable Increase in Accounts Receivable Decrease in Accounts Payable Increase in Accounts Payable Purchase of Equipment Dividends Net Income Decrease in Accounts Receivable Depreciation Expense Compute free cash flow.Free Cash Flow $Brief Exercise 5-12 Keyser Beverage Company report

Answers

Answer:

Net cash provided by operating activities $49,660

Net change in cash $55,850

Explanation:

Computation for the Net cash provided by operating activities

Net income$49,000

Add Increase in accounts payable 8,660

Add Depreciation expense 5,660

Less Increase in accounts receivable (13,660)

Net cash provided by operating activities $49,660

Cash flow from investing activities

Less Purchase of equipment (capital expenditure) (9,020)

Cash flow from financing activities

Add Issue of notes payable 22,020

Less Dividend (6,810)

Cash flow from financing activities 15,210

(22,020-6,810)

Net change in cash $55,850

($49,660-9,020+15,210)

Therefore Net cash provided by operating activities will be $49,660 and the Net change in cash will be $55,850

Needs and wants are limited, you are only limited by your mind. If you can imagine it, then your business can provide it.
A: True
B: False

Answers

False you can’t be limited

Stuart Modems has excess production capacity and is considering the possibility of making and selling paging equipment. The following estimates are based on a production and sales volume of 2,600 pagers. Unit-level manufacturing costs are expected to be $36. Sales commissions will be established at $2.60 per unit. The current facility-level costs, including depreciation on manufacturing equipment ($76,000), rent on the manufacturing facility ($66,000), depreciation on the administrative equipment ($16,800), and other fixed administrative expenses ($79,950), will not be affected by the production of the pagers. The chief accountant has decided to allocate the facility-level costs to the existing product (modems) and to the new product (pagers) on the basis of the number of units of product made (i.e., 6,600 modems and 2,600 pagers).
a. Determine the per-unit cost of making and selling 2,600 pagers. (Do not round intermediate calculations. Round your answer to 3 decimal places.)b. Assuming the pagers could be sold at a price of $50 each, should Stuart make the pagers?

Answers

Answer:

Stuart Modems

a. The per-unit cost of making and selling 2,600 pagers is:

= $64.55

b. Assuming that Stuart could sell the pagers at a price of $50 each, it should still go with the plan to make and sell the pagers.  The variable cost for producing a pager is $38.60.  Each pager will make a unit contribution margin of $11.40, which will help to offset the facility-level costs since they will not be influenced by the production of the pagers.

Explanation:

a) Data and Calculations:

Production and sales volume = 2,600 pages

Unit-level manufacturing costs = $36

Total manufacturing costs = $93,600 ($36 * 2,600)

Sales commissions = $6,760 ($2.60 * 2,600)

Facility-level costs:

Depreciation on manufacturing equipment       ($76,000)

Rent on the manufacturing facility                     ($66,000)

Depreciation on the administrative equipment ($16,800)

Other fixed administrative expenses                ($79,950)

Total facility-level costs = $238,750

Overhead rate = $25.95 ($238,750/9,200)

Cost of making and selling 2,600 pagers:

Total manufacturing costs =           $93,600

Overhead costs ($25.95 * 2,600)    67,470

Sales commissions =                           6,760

Total cost of making and selling  $167,830

Unit cost = $64.55 ($167,830/2,600)

Variable cost of making and selling a unit of pager:

Unit-level manufacturing costs = $36.00

Sales commissions =                      $2.60

Total variable costs =                   $38.60

Revenue per unit =                      $50.00

Contribution per unit =                  $11.40

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