Answer:
B) ¥6092.53
Explanation:
We can hedge the risk by buying dollars forward contract at a price of ¥106.02/$ which is 90 days forward rate because the payment is due in 90 days. The total contract would amount to ¥106.02/$ * $377,287 = ¥39,999,967.74
The second alternative is to buy dollar at todays date. The present value of the dollars will be ;
$377,287 / 1.008125 = $374,246.25
If we buy dollars at spot rate then,
¥106.35/$ × $374,246.25 = ¥39,801,088.69
The future value of yen will be :
¥39,801,088.69 × (1.00484375) = ¥39,993,875.2
The difference between the two alternatives will be :
¥39,999,967.74 - ¥39,993,875.2 = ¥6092.53
What is the effective annual rate for an APR of 10.80 percent compounded quarterly?
Answer:I think its 11.89
Explanation:
your friend does not have enough money to go to the football game he/she wants you to sneak into the ballgame without paying.what would you do?positive and negative consequences for this choice.
The upside is enjoying time with your friend, while the downside is getting in trouble and maybe being barred from future football games. This is further explained below.
What are the positive and negative consequences?Generally, The results of actions may have both good and negative outcomes. All else being equal, actions that result in positive outcomes are more likely to be repeated in the future.
A few examples of desirable results from appropriate actions include being paid attention to, being praised, and being rewarded. The repetition of an undesirable action is deterred by the presence of negative outcomes.
Read more about the positive and negative consequences
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The concepts statements provide several examples in which specific quantitative materiality guidelines are provided to firms. Identify at least two of these examples. Do you think materiality guidelines should be quantified
Answer:
Two examples of materiality are:
1.Separate disclosure of balance sheet items - If 10% or more of their immediate category or more than 5% of total assets.
2.Receivables from officers and stockholders - Disclose details of receivables from any officer or principal stockholder if it equals or exceeds $20,000 or 1% of total assets.
Explanation:
Material guidelines indicate the relevance of a specific financial information by creating a set of quantitative materiality guides or criteria that addresses a variety of financial situations and is used as an authoritative support.
The predominant view among FASB is that materiality judgments can properly be made only by those who have all the facts and not relying on a formulated numerical guides.
However, I personally feel that the materiality guidelines should be quantified. Having a formulated set of standards would make it easier for decision makers to analyze the impacts that any material transaction could have on financial statements and the ongoing concerns of the organization. By having such guidelines, the relevance of certain situations would be universally understood with a unified approach.
g Hall Company sells merchandise with a one-year warranty. In the current year, sales consisted of 4,211 units. It is estimated that warranty repairs will average $12 per unit sold, and 30% of the repairs will be made in the current year and 70% in the next year. In the current year's income statement, Hall should show warranty expense of
Answer:
The warranty expense is $50,532
Explanation:
the computation of the warranty expense is as follows;
= Warranty repairs per unit × Unit sales
= $12 × 4,211 units
= $50,532
By multiplying the warranty repairs per unit with the unit sales we can calculate the warranty expense
hence, the warranty expense is $50,532
Assuming that periodic inventory records are kept, the ending inventory on a LIFO basis is Group of answer choices $16,440. $17,160. $17,880. $16,640. None of these answer choices are correct.
Answer:
$16,440.
Explanation:
Please find attached the data used in answering this question
LIFO means last in first out. It means that it is the last purchased inventory that is the first to be sold.
the ending inventory would consist of earlier purchased goods
total sales is 20800
total purchases = 26,000
ending inventory = 26,000 - 20800 = 5200
this price of the ending inventory = 3200 x 3.2) + (2000 x 3.1) = $16,440.
Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 42,000 units and sold 34,000 units at a price of $120 per unit.
Manufacturing costs
Direct materials per unit $ 48
Direct labor per unit $ 18
Variable overhead per unit $ 6
Fixed overhead for the year $ 420,000
Selling and administrative cost
Variable selling and administrative cost per unit $ 12
Fixed selling and administrative cost per year $ 110,000
1a. Assume the company uses absorption costing. Determine its product cost per unit.
1b. Assume the company uses absorption costing. Prepare its income statement for the year under absorption costing.
2a. Assume the company uses variable costing. Determine its product cost per unit.
2b.
Assume the company uses variable costing. Prepare its income statement for the year under variable costing.
Answer:
1a. Product cost per unit if absorption costing is used by the company is $82 per unit.
1b. Net operating income if absorption costing is used by the company is $774,000.
2a. Product cost per unit if variable costing is used by the company is $72 per unit.
2b. Net operating income if variable costing is used by the company is $694,000.
Explanation:
1a. Assume the company uses absorption costing. Determine its product cost per unit.
Fixed overhead per unit = Fixed overhead for the year / Units produce for the year = $420,000 / $42,000 = $10
Product cost per unit = Direct materials per unit + Direct labor per unit + Variable overhead per unit + Fixed overhead per unit = $48 + $18 + $6 + $10 = $82
Therefore, product cost per unit if absorption costing is used by the company is $82 per unit.
1b. Assume the company uses absorption costing. Prepare its income statement for the year under absorption costing.
Note: See number 1b of the attached excel file for the income statement for the year under absorption costing.
From number 1b of the attached excel file, we have:
Net operating income = $774,000
Therefore, net operating income if absorption costing is used by the company is $774,000.
2a. Assume the company uses variable costing. Determine its product cost per unit.
Product cost per unit = Direct materials per unit + Direct labor per unit + Variable overhead per unit = $48 + $18 + $6 = $72
Therefore, product cost per unit if variable costing is used by the company is $72 per unit.
2b. Assume the company uses variable costing. Prepare its income statement for the year under variable costing.
Note: See number 2b of the attached excel file for the income statement for the year under variable costing.
From number 2b of the attached excel file, we have:
Net operating income = $694,000
Therefore, net operating income if variable costing is used by the company is $694,000.
Darin Company purchased a truck and trailer for $54,000. The appraised values of the truck and trailer are $19,000 and $38,000, respectively. What is the amount of the cost that should be assigned to the truck?
Ravelo Corporation has provided the following data from its activity-based costing system:
Activity Cost Pools Estimated Overhead Cost Expected Activity Assembly
$ 498,520 44,000
machine-hours Processing orders $ 54,263 1,100
orders Inspection $ 77,589 1,110
inspection-hours Data concerning the company's product L19B appear below:
Annual unit production and sales 430
Annual machine-hours 990
Annual number of orders 70
Annual inspection hours 20
Direct materials cost $ 37.74 per unit
Direct labor cost $ 10.45 per unit
According to the activity-based costing system, the unit product cost of product L19B is closest to:_________
(Round your intermediate calculations to 2 decimal places.)
Answer:
$85.56 per unit
Explanation:
Assembly = $498,520 / 44,000 Machine hours
Assembly = $11.33 per machine hour
Processing orders = $54,263 / 1,100 Orders
Processing orders = $49.33 per processing orders
Inspection = $77,589 / 1,100 Inspections
Inspection = $70.54 per inspections
Total Overhead Costs = [990*$11.33] + [70*$49.33] + [20*$70.54]
Total Overhead Costs = $11,217 + $3,453 + $1,411
Total Overhead Costs = $16,081
Overhead Cost per unit = Total Overhead cost / Number of units produced
Overhead Cost per unit = $16,081 / 430 Units
Overhead Cost per unit = $37.37 Per unit
Step-3, Average cost of product L19B
Unit cost of product L19B = Direct Material cost per unit + Direct Labor cost per unit + Overhead costs per unit
Unit cost of product L19B = $37.74 + $10.45 + $37.37
Unit cost of product L19B = $85.56 per unit
Equipment was purchased for $51,000 on January 1, 2012. Freight charges amounted to $2,100 and there was a cost of $6,000 for building a foundation and installing the equipment. It is estimated that the equipment will have a $9,000 salvage value at the end of its 5-year useful life. What is the amount of accumulated depreciation at December 31, 2013, if the straight-line method of depreciation is used? Group of answer choices $20,040 $10,020 $8,580 $17,160
Answer: $20040
Explanation:
The amount of accumulated depreciation at December 31, 2013, will be calculated thus:
Cost = $51000 + $2100 + $6000 = $59100
Less: Salvage value = $9000
Depreciable cost = $50100
Annual depreciation will then be:
= $50100/5
= $10020
Accumulated depreciation at Dec 31,2013 will then be:
= $10020 × 2
= $20040
The real risk-free rate of interest is 3 percent. Inflation is expected to be 4 percent this coming year, jump to 5 percent next year, and increase to 6 percent the year after (Year 3). Assume maturity risk premium is zero, what should be the interest rate on 2-year, treasury securities today
Answer: 7.5%
Explanation:
Interest rate on 2 year treasury security:
= Real interest rate + Average inflation rate + Maturity risk premium
Average inflation rate = (Inflation rate coming year + Inflation rate next year) / 2
= (4% + 5%) / 2
= 4.5%
Interest rate on 2-year treasury security is:
= 3% + 4.5% + 0%
= 7.5%
A stock index currently stands at 107. The risk-free interest rate is 8.75% per annum (with continuous compounding) and the dividend yield on the index is 2.75% per annum. What should the futures price for a 6-month contract be? (Answer with two decimal accuracy. Example: 132.06)
Answer: $110.25
Explanation:
Futures price is calculated by the formula:
= Strike price * e ^ (risk free interest rate - dividend yield) * annualized time to expiry
= 107 * e^(8.75% - 2.75%) * 6/12 months
= $110.25
Jose is subject to the top marginal Federal income tax rates. Carlita is considering establishing a trust in which Jose would be an income beneficiary. Considering only income tax consequences, Jose should be designated as:
Answer:
Second tier beneficiary
Explanation:
Since Jose probably doesn't need the money right now, he would probably benefit from being a second tier beneficiary since the distributions for second tier beneficiaries are discretional, meaning that they can happen or not depending on the circumstances. For example, if Jose doesn't need the money this year, he can postpone the cash payment.
Anson Jackson Court Company (AJC) The Anson Jackson Court Company (AJC) currently has $200,000 market value (and book value) of perpetual debt outstanding carrying a coupon rate of 6%. Its earnings before interest and taxes (EBIT) are $100,000, and it is a zero growth company. AJC's current cost of equity is 8.8%, and its tax rate is 40%. The firm has 10,000 shares of common stock outstanding selling at a price per share of $60.00. Refer to the data for the Anson Jackson Court Company (AJC). The firm is considering moving to a capital structure that is comprised of 40% debt and 60% equity, based on market values. The new funds would be used to replace the old debt and to repurchase stock. It is estimated that the increase in risk resulting from the additional leverage would cause the required rate of return on debt to rise to 7%, while the required rate of return on equity would rise to 9.5%. If this plan were carried out, what would be AJC's new WACC and total value
Answer:
7.38%
Explanation:
Calculation to determine what would be AJC's new WACC and total value
Using this formula
WACC and total value=(Equity)(Required rate of return on equity)+(Debt)(1-Tax rate)(Required rate of return on debt)
Let plug in the formula
WACC and total value=(0.6)(0.095)+(0.4)(1-0.4)(0.07)
WACC and total value=0.057+0.0168
WACC and total value=0.0738*100
WACC and total value=7.38%
Therefore would be AJC's new WACC and total value is 7.38%
The measurement of earnings concept that consists of a company’s profit from operations after taxed are subtracted is ________.
Answer:
Net Operating Profit After Taxes or NOPAT
Explanation:
NOPAT is calculated by substracting the tax expense from the revenue that the company obtains exclusively from its operating activities. This means that NOPAT does not include income from non operating activities like small investments or one time sales of capital goods.
NOPAT is a very important indicator in corporate finance, often used by analysts to gauge a company's true level of profitability. It is also an important element in the calculation of another important indicator, Economic Value Added or EVA.
You consider buying a share of stock at a price of $12. The stock is expected to pay a dividend of $1.60 next year, and your advisory service tells you that you can expect to sell the stock in 1 year for $14. The stock's beta is 1.2, rf is 15%, and E[rm] = 25%. What is the stock's abnormal return?
Answer:
3%
Explanation:
The computation of the abnormal return of the stock is shown below:
= Rf + Beta (Rm - Rf)
= 15% + 1.2 (25% - 15%)
= 15% + 12%
= 27%
Now actual return is
=[ $1.60 + ($14 - $12)] ÷ $12
= 0.3
= 30%
ANd, finally the abnormal return is
= 30% - 27%
= 3%
O entendimento das relações de interdependência entre os diversos componentes de uma organização é uma das competências centrais do gestor na atualidade. Ela é regularmente conhecida como:
Answer:
Administración.
Explanation:
La administración es la gestión integral de una empresa u otra organización, como una organización sin fines de lucro o gubernamental. El objetivo de la administración es formular y lograr los objetivos de la empresa en el contexto dado (a veces muy cambiante). Para alcanzar los objetivos son importantes: determinación de la estrategia, gestión financiera, uso de factores productivos, marketing, innovación y política de personal.
Answer:
Administración
Explanation:
O entendimento das relações de interdependência entre os diversos componentes de uma organização é uma das competências centrais do gestor na atualidade. Ela é regularmente conhecida como: Administración
Uncertainties in the supply chain can lead to: _____________
a. strategic changes in production plans
b. increases in inventory across all tiers
c. declines in production
d. a reduction in safety stocks
e. the bullwhip effect
Answer:
e. the bullwhip effect
Explanation:
Supply chain management can be defined as the effective and efficient management of the flow of goods and services as well as all of the production processes involved in the transformation of raw materials into finished products that meet the insatiable want and need of the consumers.
Generally, the supply chain management involves all the activities associated with planning, execution and supply of finished goods and services to the consumers.
Therefore, the fundamental principle on which supply chain management is reliant on, is the complete collaboration between multiple firms. These multiple firms include a company that is saddled with the responsibility of manufacturing producer), a wholesaler, and a retailer who typically sells the products to the customers or consumers.
Basically, these three (3) firms or individuals are required to collaborate with each other so as to meet the needs of the customers in a timely manner or fashion and at a fair price too.
However, uncertainties or fluctuations in the supply chain can lead to the bullwhip effect.
The bullwhip effect is also referred to as the Forrester effect and it can be defined as the increasing inefficient allocation of resources or inventory fluctuations (distortions) due to changes in demand with respect to the upward movement in supply chain i.e from the retailer to wholesaler and to the manufacturer. Thus, this inaccurate assessment of the demands of consumers leads to uncertainties or fluctuations in the supply chain, especially a decrease in the accuracy of the forecast made by a manufacturer (supplier).
The daily returns of these three assets. The average return and standard deviation for these three assets. The correlations between these three assets. What is the future value for each of these assets at the end of the day on May 21st if you had $100 invested in each asset on April 5th
Answer:
An apple, potato, and onion all taste the same if you eat them with your nose plugged
Explanation:
Best Ever Toys just paid its annual dividend of $1.78 per share. The required return is 10.6 percent and the dividend growth rate is 1.23 percent. What is the expected value of this stock five years from now
Answer: $20.44
Explanation:
From the question given, we are informed that Best Ever Toys just paid its annual dividend of $1.78 per share and that the required return is 10.6% and the dividend growth rate is 1.23%, then the expected value of this stock five years from now will be:
= [$1.78 × (1 + 1.23%)^6] / (10.6% - 1.23%)
= (1.78 × 1.0123^6)/(10.6% - 1.23%)
= 20.44
The expected value of the stock is $20.44
Consider single-server Q with LIFO (last-infirst-out) services. Suppose that three customers show up at times 5, 6, and 8, and that they all have service times of 4. When does customer 2 leave the system?
a. 3
b. 9
c. 13
d. 17
e. 19a
Answer:
d. 17
Explanation:
The computation is shown below;
Here the time started i.e. t=0
Therefore there was no customer upto t=5 hour
At t=5
The client first came and as there was no other customer available so we begins service to customer 1
Now
As service off is 4 hour so service to client 1 will end at
t=9 hour.
Also mid-time at t = 6
That means the client 2 came and at t = 8 the client 3 came.
Now at t = 9 the service begins for client 3 and end at t = 13 ( 9 + 4)
At t=13 hour, so after four hours it should be 17
December 31 2017 2016 Accounts receivable $43,060 $34,630 Inventory 30,370 39,870 Prepaid rent 16,820 15,120 Totals $90,250 $89,620 Accounts payable $25,610 $19,430 Income taxes payable 5,970 10,500 Interest payable 14,710 12,440 Totals $46,290 $42,370 Net income for 2017 is $35,890. Depreciation expense is $18,040. Assume that all sales and all purchases are on account. Required: 1. Prepare the Operating Activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash payments, cash outflows, or decreases in cash.
Answer:
Net cash from operating activities is $57,220.
Explanation:
Using the indirect method, the Operating Activities section of the statement of cash flows can be prepared as follows:
Statement of Cash Flows
(Operating Activities Section Only)
Details $
Net income 35,890
Adjustment to reconcile net income:
Depreciation expense 18,040
(Increase) decrease in current assets:
Increase in accounts receivable ($34,630 - $43,060) (8,430)
Decrease in inventory ($39,870 - $30,370) 9,500
Increase in prepaid rent ($15,120 - $16,820) (1,700)
Increase (decrease) in current liabilities:
Increase in accounts payable ($25,610 - $19,430) 6,180
Decrease in income taxes payable ($5,970 - $10,500) (4,530)
Increase in interest payable ($14,710 - $12,440) 2,270
Net cash from operating activities 57,220
One difference between a perfectly competitive firm and a monopoly is that a perfectly competitive firm produces where Group of answer choices
Answer: Nooo
Explanation:
A separate company unit responsible for its own cost and revenue is referred to as which of the following?
Answer:
forming a work team. A company unit responsible for its own costs and profits is referred to as______ -departmentalization. -specialization.
pls mark me the brainliest
Accounts receivable had a debit balance of $4,000 at the beginning of the period, and a debit balance of $6,000 at the end of the period. Credit sales for the period totaled $22,000. Using this information, cash receipts for the period totaled:
Answer: $20000
Explanation:
The cash receipt for the period based on the information that's given will be:
Opening balance of account receivable = $4000
Add: Credit sales = $22,000
Less : Closing balance of account receivable = $6,000
Cash receipt = $20000
With the real interest rate equal to 3% and the expected inflation equal to 2​%. The value of the nominal interest rate is _____________​%.
Answer:
Nominal interest rate = 5%
Explanation:
Below is the calculation of the nominal interest rate:
The nominal interest rate can be calculated by adding inflation with the real interest rate.
Nominal interest rate(N) = Real interest rate (R) + Inflation
Nominal Interest rate (N) = 3% + 2%
Nominal interest rate (N) = 5%
E-Eyes has a new issue of preferred stock it calls 20/20 preferred. The stock will pay a $20 dividend per year, but the first dividend will not be paid until 20 years from today. If you require a return of 9.75 percent on this stock, how much should you pay today
Answer:
You would pay approximately $35.00 today
Explanation:
The cost of the stock at the beginning of the year 20
= 20/9.75%
= 20/0.0975
= 205.13 dollars
We find the current price of the stock
= Fv/(1+r)^n
= 205.13/(1+9.75%)¹⁹
= 205.13/1.0975¹⁹
= 205.13/5.86
= $35.00
From this calculation you have to pay 35 Dollars today.
Here is a small part of the order book for Mesquite Foods:Bid AskPrice Size Price Size$ 107 270 $ 107.5 540$ 106.5 540 $ 107.8 540$ 105 1,080 $ 108 980$ 103.8 810 $ 108.5 910a. Georgina Sloberg submits a market order to sell 270 shares. What price will she receive
Answer: $107
Explanation:
This is a rather straightforward question and in such case, the answer to the question is quite easy.
Since Georgina Sloberg submits a market order to sell 270 shares, the price that she will receive is $107. Looking at the order book provided, when the size is 270, the price allocated is $107.
Therefore, the price that Georgina Sloberg will receive is $107.
What options are available under the Form Tools Design tab? Check all that apply.
add controls
change fonts
change views
change margins
add existing fields
insert rows and columns
Answer:
Add controls
Change fonts
Change views
Add existing fields
Explanation:
The Design Tab is simply used in the application of different styles to a table and also used in drawing a table.
The options thst are available under the Form Tools Design tab include:
• Add controls
• Change fonts
• Change views
• Add existing fields
Darnell lives in Philadelphia and runs a business that sells pianos. In an average year, he receives $842,000 from selling pianos. Of this sales revenue, he must pay the manufacturer a wholesale cost of $452,000; he also pays wages and utility bills totaling $301,000. He owns his showroom; if he chooses to rent it out, he will receive $38,000 in rent per year. Assume that the value of this showroom does not depreciate over the year. Also, if Darnell does not operate this piano business, he can work as an accountant and receive an annual salary of $48,000 with no additional monetary costs. No other costs are incurred in running this piano business.
Identify each of Darnell's costs in the following table as either an implicit cost or an explicit cost of selling pianos.
Implicit Cost Explicit Cost
The wholesale cost for the pianos that Darnell pays the manufacturer
The salary Darnell could earn if he worked as an accountant
The wages and utility bills that Darnell pays
The rental income Darnell could receive if he chose to rent out his showroom.
Answer:
The wholesale cost for the pianos that Darnell pays the manufacturer - explicit cost
The salary Darnell could earn if he worked as an accountant - implicit cost
The wages and utility bills that Darnell pays - explicit cost
The rental income Darnell could receive if he chose to rent out his showroom.-implicit cost
Explanation:
Explicit cost includes the amount expended in running the business.
They include rent , salary and cost of raw materials
Explicit cost is used in determining accounting profit
Implicit cost or opportunity cost is the cost of the next best option forgone when one alternative is chosen over other alternatives
Implicit cost is used in determining economic profit
If Darnell didn't use his showroom, he could have rented it out. Renting it out is his next best option that was forgone. Thus, it is an implicit cost
If Darnell didn't start his business, he could have been working as an accountant. The amount he could have earned as an accountant is his implicit cost
Andy Tyre manages Tyre's Wheels, Inc. Andy has received an order for 1000 standard wheels and 1200 deluxe wheels for next month, and for 750 standard wheels and 1000 deluxe wheels the following months. He must fill all the orders. The cost of regular time production for standard wheels is $25 and for deluxe wheels, $40. Overtime production costs 50% more. For each of the next two months there are 1000 hours of regular time production and 500 hours of overtime production available. A standard wheel requires .5 hour of production time and a deluxe wheel, .6 hour. The cost of carrying a wheel from one month to the next is $2.
a) Define the decision variables and objective function for this problem.
b) Write the constraints for this problem.
Answer:
A) S1R = The number of standard wheels that are produced on regular time production in the first month
S1O = The number of standard wheels that are produced on overtime production in the first month
S2R = The number of standard wheels that are produced on regular time production in the second month
S2O = The number of standard wheels that are produced on overtime production in the second month
D1R = The number of deluxe wheels that are produced on regular time in the first month
D1O = The number of deluxe wheels that are produced on overtime time in the first month
D2R = The number of deluxe wheels that are produced on regular time in the second month
D2O = The number of deluxe wheels that are produced on overtime time in the second month
Y1 = The number of standard wheels that are stored from the first month to the second month.
Y2 = The number of deluxe wheels that are stored from the first month to the second month.
B) S1R + S1O – Y1 = 1000
D1R + D1O – Y2 = 1200
S2R + S2O + Y1 = 750
D2R + D2O + Y2 = 1000
0.5 S1R + 0.6 D1R ≤ 1000
0.5 S2R + 0.6 D2R ≤ 1000
0.5 S1O + 0.6 D1O ≤ 500
0.5 S2O + 0.6D2O ≤ 500
Explanation:
A) Let's first define the decision variables and objective functions;
S1R = The number of standard wheels that are produced on regular time production in the first month
S1O = The number of standard wheels that are produced on overtime production in the first month
S2R = The number of standard wheels that are produced on regular time production in the second month
S2O = The number of standard wheels that are produced on overtime production in the second month
D1R = The number of deluxe wheels that are produced on regular time in the first month
D1O = The number of deluxe wheels that are produced on overtime time in the first month
D2R = The number of deluxe wheels that are produced on regular time in the second month
D2O = The number of deluxe wheels that are produced on overtime time in the second month
Y1 = The number of standard wheels that are stored from the first month to the second month.
Y2 = The number of deluxe wheels that are stored from the first month to the second month.
B) They received an order for 1000 standard wheels and 1200 deluxe wheels. Thus;
S1R + S1O – Y1 = 1000
D1R + D1O – Y2 = 1200
For the second month they received 750 standard wheels and 1000 deluxe wheels. Thus;
S2R + S2O + Y1 = 750
D2R + D2O + Y2 = 1000
For each of the next two months, we are told that there are 1000 hours of regular time production and 500 hours of overtime production. And that standard wheel requires 0.5 hour of production time & deluxe wheel requires 0.6 hour.
Thus;
0.5 S1R + 0.6 D1R ≤ 1000
0.5 S2R + 0.6 D2R ≤ 1000
0.5 S1O + 0.6 D1O ≤ 500
0.5 S2O + 0.6D2O ≤ 500
