View the step-by-step solution to: Chapter 13: Case 13-36 – Mt. Hood Furniture—PPS Sampling

Chapter 13: Case 13-36 – Mt. Hood Furnit...
This question was answered on Feb 21, 2011. View the Answer
Chapter 13: Case 13-36 – Mt. Hood Furniture—PPS Sampling Problem
You have been assigned the task of testing the accuracy of the final inventory compilation for Mt. Hood Furniture. You may assume that you have separately observed the inventory and that you are satisfied that the inventory was accurately counted. However, you need to test that quantities were accurately transcribed to the final accumulation and valuation of inventory and that the inventory is correctly priced and accumulated. The table beginning on page 617 presents the audited values associated with Mt. Hood’s pricing and accumulation of all items in inventory. The book values will be given to you by your professor. You may assume that you have performed the tests to determine the proper pricing for raw materials, work in process, and finished goods. The student should understand that the auditor will normally obtain this information only for the items included in the sample.
Required
1. Identify the audit objectives that are accomplished by this test.
2. Determine sample size based on the following audit judgments.
a. Tolerable misstatement is assessed at $325,000.
b. The risk of incorrect acceptance is assessed at 37 percent.
c. Anticipated misstatement is assessed at $100,000.
3. Develop a scenario that is consistent with setting the risk of incorrect acceptance at 37 percent.
4. Select a PPS sample of the above inventory population using the sample size determined in (2) above.
5. Explain the tests that you would perform to test the correctness of pricing of raw materials, work in progress, and finished goods. (The student may wish to consult Chapter 16.)
6. Determine the amount of projected population misstatement based on your sample.
7. Considering your quantitative and qualitative results, develop a statistical conclusion and an audit conclusion based on your sample.

Week Five Team Assignment Information - Post To Forum.xls

Please use $53,588 as the starting point for your sampling.

Per Inventory Records
Stock # Quantity
Amount
$ of stock #
Finishe d Goods
1
10001
13
$250.00
$3,250.00
2
10002
12
$275.00
$3,300.00
3
10003
15
$270.00
$4,050.00
4
10004
11
$200.00
$2,200.00
5
10005
10
$400.00
$4,000.00
6
10006
10
$410.00
$4,100.00
7
10007
8
$400.00
$3,200.00
8
10008
9
$410.00
$3,690.00
9
10009
20
$750.00
$15,000.00
10
10010
9
$750.00
$6,750.00
11
10011
12
$800.00
$9,600.00
12
10012
14
$800.00
$11,200.00
13
10013
8
$750.00
$6,000.00
14
10014
11
$750.00
$8,250.00
15
10015
6
$800.00
$4,800.00
16
10016
10
$800.00
$8,000.00
17
10017
3
$900.00
$2,700.00
18
10018
11
$900.00
$9,900.00
19
10019
5
$1,000.00
$5,000.00
20
10020
8
$1,000.00
$8,000.00
21
10021
4
$1,250.00
$5,000.00
22
10022
4
$1,250.00
$5,000.00
23
10023
2
$1,250.00
$2,500.00
24
10024
5
$1,275.00
$6,375.00
25
10025
2
$1,300.00
$2,600.00
26
10101
8
$250.00
$2,000.00
27
10102
8
$275.00
$2,200.00
28
10103
12
$270.00
$3,240.00
29
10104
15
$200.00
$3,000.00
30
10105
12
$400.00
$4,800.00
31
10106
12
$410.00
$4,920.00
32
10107
11
$400.00
$4,400.00
33
10108
9
$410.00
$3,690.00
34
10109
10
$750.00
$7,500.00
35
10110
8
$750.00
$6,000.00
36
10111
8
$800.00
$6,400.00
37
10112
8
$800.00
$6,400.00
38
10113
6
$750.00
$4,500.00
39
10114
12
$750.00
$9,000.00
40
10115
8
$800.00
$6,400.00
41
10116
9
$800.00
$7,200.00
42
10117
5
$900.00
$4,500.00
43
10118
7
$900.00
$6,300.00
44
10119
4
$1,000.00
$4,000.00
45
10120
4
$1,000.00
$4,000.00
46
10121
7
$1,250.00
$8,750.00
47
10122
6
$1,250.00
$7,500.00
48
10123
4
$1,250.00
$5,000.00
49
10124
7
$1,275.00
$8,925.00
50
10125
5
$1,300.00
$6,500.00
51
10201
11
$250.00
$2,750.00
52
10202
11
$275.00
$3,025.00
53
10203
16
$270.00
$4,320.00
54
10204
11
$200.00
$2,200.00
55
10205
9
$400.00
$3,600.00
56
10206
12
$410.00
$4,920.00
57
10207
10
$400.00
$4,000.00
58
10208
9
$410.00
$3,690.00
59
10209
16
$750.00
$12,000.00
60
10210
13
$750.00
$9,750.00
61
10211
14
$800.00
$11,200.00
62
10212
8
$800.00
$6,400.00
63
10213
2
$745.00
$1,490.00
64
10214
4
$750.00
$3,000.00
65
10215
5
$800.00
$4,000.00
66
10216
7
$800.00
$5,600.00
67
10217
8
$900.00
$7,200.00
68
10218
9
$900.00
$8,100.00
69
10219
11
$1,000.00
$11,000.00
70
10220
5
$1,000.00
$5,000.00
71
10221
4
$1,250.00
$5,000.00
72
10222
6
$1,250.00
$7,500.00
73
10223
7
$1,250.00
$8,750.00
74
10224
5
$1,275.00
$6,375.00
75
10225
4
$1,300.00
$5,200.00
76
10301
15
$250.00
$3,750.00
77
10302
16
$275.00
$4,400.00
78
10303
18
$270.00
$4,860.00
79
10304
11
$200.00
$2,200.00
80
10305
13
$400.00
$5,200.00
81
10306
13
$410.00
$5,330.00
82
10307
17
$400.00
$6,800.00
83
10308
14
$410.00
$5,740.00
84
10309
22
$750.00
$16,500.00
85
10310
16
$750.00
$12,000.00
86
10311
12
$800.00
$9,600.00
87
10312
14
$800.00
$11,200.00
88
10313
18
$750.00
$13,500.00
89
10314
17
$750.00
$12,750.00
90
10315
12
$800.00
$9,600.00
91
10316
14
$800.00
$11,200.00
92
10317
14
$900.00
$12,600.00
93
10318
17
$900.00
$15,300.00
94
10319
10
$1,000.00
$10,000.00
95
10320
12
$1,000.00
$12,000.00
96
10321
19
$1,250.00
$23,750.00
97
10322
15
$1,250.00
$18,750.00
98
10323
13
$1,250.00
$16,250.00
99
10324
12
$1,275.00
$15,300.00
100
10325
15
$1,300.00
$19,500.00
101
10401
15
$250.00
$3,750.00
102
10402
16
$275.00
$4,400.00
103
10403
18
$270.00
$4,860.00
104
10404
11
$200.00
$2,200.00
105
10405
13
$400.00
$5,200.00
106
10406
13
$410.00
$5,330.00
107
10407
17
$400.00
$6,800.00
108
10408
14
$410.00
$5,740.00
109
10409
22
$750.00
$16,500.00
110
10410
16
$750.00
$12,000.00
111
10411
12
$800.00
$9,600.00
112
10412
14
$800.00
$11,200.00
113
10413
18
$750.00
$13,500.00
114
10414
17
$750.00
$12,750.00
115
10415
12
$800.00
$9,600.00
116
10416
14
$800.00
$11,200.00
117
10417
14
$900.00
$12,600.00
118
10418
17
$900.00
$15,300.00
119
10419
10
$1,000.00
$10,000.00
120
10420
12
$1,000.00
$12,000.00
121
10421
19
$1,250.00
$23,750.00
122
10422
15
$1,250.00
$18,750.00
123
10423
13
$1,250.00
$16,250.00
124
10424
12
$1,275.00
$15,300.00
125
10425
15
$1,300.00
$19,500.00
126
10501
8
$250.00
$2,000.00
127
10502
6
$275.00
$1,650.00
128
10503
9
$270.00
$2,430.00
129
10504
11
$200.00
$2,200.00
130
10505
12
$400.00
$4,800.00
131
10506
11
$410.00
$4,510.00
132
10507
7
$400.00
$2,800.00
133
10508
9
$410.00
$3,690.00
134
10509
14
$750.00
$10,500.00
135
10510
16
$750.00
$12,000.00
136
10511
14
$810.00
$11,340.00
137
10512
12
$800.00
$9,600.00
138
10513
18
$750.00
$13,500.00
139
10514
19
$750.00
$14,250.00
140
10515
7
$800.00
$5,600.00
141
10516
7
$800.00
$5,600.00
142
10517
4
$900.00
$3,600.00
143
10518
4
$900.00
$3,600.00
144
10519
8
$1,000.00
$8,000.00
145
10520
8
$1,000.00
$8,000.00
146
10521
4
$1,250.00
$5,000.00
147
10522
4
$1,250.00
$5,000.00
148
10523
4
$1,250.00
$5,000.00
149
10524
5
$1,275.00
$6,375.00
150
10525
4
$1,300.00
$5,200.00
151
10601
13
$250.00
$3,250.00
152
10602
12
$275.00
$3,300.00
153
10603
17
$270.00
$4,590.00
154
10604
11
$200.00
$2,200.00
155
10605
10
$400.00
$4,000.00
156
10606
15
$410.00
$6,150.00
157
10607
12
$400.00
$4,800.00
158
10608
12
$410.00
$4,920.00
159
10609
6
$750.00
$4,500.00
160
10610
4
$750.00
$3,000.00
161
10611
9
$800.00
$7,200.00
162
10612
9
$800.00
$7,200.00
163
10613
8
$750.00
$6,000.00
164
10614
2
$750.00
$1,500.00
165
10615
9
$800.00
$7,200.00
166
10616
9
$800.00
$7,200.00
167
10617
6
$900.00
$5,400.00
168
10618
7
$900.00
$6,300.00
169
10619
4
$1,000.00
$4,000.00
170
10620
6
$1,000.00
$6,000.00
171
10621
4
$1,250.00
$5,000.00
172
10622
4
$1,250.00
$5,000.00
173
10623
4
$1,250.00
$5,000.00
174
10624
5
$1,275.00
$6,375.00
175
10625
4
$1,300.00
$5,200.00
176
10701
6
$450.00
$2,700.00
177
10702
5
$450.00
$2,250.00
178
10703
6
$470.00
$2,820.00
179
10704
6
$470.00
$2,820.00
180
10705
4
$600.00
$2,400.00
181
10706
8
$610.00
$4,880.00
182
10707
2
$600.00
$1,200.00
183
10708
6
$610.00
$3,660.00
184
10709
8
$800.00
$6,400.00
185
10710
8
$800.00
$6,400.00
186
10711
2
$900.00
$1,800.00
187
10712
8
$900.00
$7,200.00
188
10713
6
$950.00
$5,700.00
189
10714
5
$950.00
$4,750.00
190
10715
10
$950.00
$9,500.00
191
10716
5
$975.00
$4,875.00
192
10717
9
$975.00
$8,775.00
193
10718
7
$1,050.00
$7,350.00
194
10719
2
$1,050.00
$2,100.00
195
10720
9
$1,050.00
$9,450.00
196
10721
4
$1,175.00
$4,700.00
197
10722
5
$1,175.00
$5,875.00
198
10723
6
$1,300.00
$7,800.00
199
10724
2
$1,405.00
$2,810.00
200
10725
3
$1,500.00
$4,500.00
201
10801
5
$450.00
$2,250.00
202
10802
5
$450.00
$2,250.00
203
10803
6
$470.00
$2,820.00
204
10804
7
$470.00
$3,290.00
205
10805
8
$600.00
$4,800.00
206
10806
3
$610.00
$1,830.00
207
10807
4
$600.00
$2,400.00
208
10808
8
$610.00
$4,880.00
209
10809
6
$800.00
$4,800.00
210
10810
3
$800.00
$2,400.00
211
10811
9
$900.00
$8,100.00
212
10812
8
$900.00
$7,200.00
213
10813
4
$950.00
$3,800.00
214
10814
6
$950.00
$5,700.00
215
10815
4
$950.00
$3,800.00
216
10816
5
$975.00
$4,875.00
217
10817
8
$975.00
$7,800.00
218
10818
8
$1,050.00
$8,400.00
219
10819
6
$1,050.00
$6,300.00
220
10820
6
$1,050.00
$6,300.00
221
10821
7
$1,175.00
$8,225.00
222
10822
5
$1,175.00
$5,875.00
223
10823
4
$1,300.00
$5,200.00
224
10824
8
$1,400.00
$11,200.00
225
10825
5
$1,500.00
$7,500.00
226
10901
9
$450.00
$4,050.00
227
10902
9
$450.00
$4,050.00
228
10903
11
$470.00
$5,170.00
229
10904
11
$470.00
$5,170.00
230
10905
7
$600.00
$4,200.00
231
10906
11
$610.00
$6,710.00
232
10907
8
$600.00
$4,800.00
233
10908
12
$610.00
$7,320.00
234
10909
7
$800.00
$5,600.00
235
10910
7
$800.00
$5,600.00
236
10911
4
$900.00
$3,600.00
237
10912
9
$900.00
$8,100.00
238
10913
10
$950.00
$9,500.00
239
10914
11
$950.00
$10,450.00
240
10915
13
$950.00
$12,350.00
241
10916
9
$975.00
$8,775.00
242
10917
12
$975.00
$11,700.00
243
10918
10
$1,050.00
$10,500.00
244
10919
6
$1,050.00
$6,300.00
245
10920
10
$1,050.00
$10,500.00
246
10921
9
$1,175.00
$10,575.00
247
10922
12
$1,175.00
$14,100.00
248
10923
8
$1,300.00
$10,400.00
249
10924
8
$1,400.00
$11,200.00
250
10925
6
$1,500.00
$9,000.00
251
11001
13
$450.00
$5,850.00
252
11002
14
$450.00
$6,300.00
253
11003
18
$470.00
$8,460.00
254
11004
19
$470.00
$8,930.00
255
11005
25
$600.00
$15,000.00
256
11006
23
$610.00
$14,030.00
257
11007
17
$600.00
$10,200.00
258
11008
16
$610.00
$9,760.00
259
11009
14
$800.00
$11,200.00
260
11010
19
$800.00
$15,200.00
261
11011
15
$900.00
$13,500.00
262
11012
14
$900.00
$12,600.00
263
11013
19
$950.00
$18,050.00
264
11014
22
$950.00
$20,900.00
265
11015
24
$950.00
$22,800.00
266
11016
22
$975.00
$21,450.00
267
11017
17
$975.00
$16,575.00
268
11018
15
$1,050.00
$15,750.00
269
11019
10
$1,050.00
$10,500.00
270
11020
13
$1,050.00
$13,650.00
271
11021
10
$1,175.00
$11,750.00
272
11022
14
$1,175.00
$16,450.00
273
11023
18
$1,300.00
$23,400.00
274
11024
18
$1,400.00
$25,200.00
275
11025
11
$1,500.00
$16,500.00
276
11201
4
$450.00
$1,800.00
277
11202
3
$450.00
$1,350.00
278
11203
2
$470.00
$940.00
279
11204
3
$470.00
$1,410.00
280
11205
4
$600.00
$2,400.00
281
11206
5
$610.00
$3,050.00
282
11207
7
$600.00
$4,200.00
283
11208
9
$610.00
$5,490.00
284
11209
8
$800.00
$6,400.00
285
11210
10
$800.00
$8,000.00
286
11211
6
$900.00
$5,400.00
287
11212
5
$900.00
$4,500.00
288
11213
8
$950.00
$7,600.00
289
11214
3
$950.00
$2,850.00
290
11215
8
$950.00
$7,600.00
291
11216
2
$975.00
$1,950.00
292
11217
7
$975.00
$6,825.00
293
11218
5
$1,050.00
$5,250.00
294
11219
5
$1,050.00
$5,250.00
295
11220
5
$1,050.00
$5,250.00
296
11221
6
$1,175.00
$7,050.00
297
11222
5
$1,175.00
$5,875.00
298
11223
4
$1,300.00
$5,200.00
299
11224
5
$1,400.00
$7,000.00
300
11225
1
$1,500.00
$1,500.00
301
11301
14
$450.00
$6,300.00
302
11302
16
$450.00
$7,200.00
303
11303
17
$470.00
$7,990.00
304
11304
18
$470.00
$8,460.00
305
11305
17
$600.00
$10,200.00
306
11306
18
$610.00
$10,980.00
307
11307
13
$600.00
$7,800.00
308
11308
14
$610.00
$8,540.00
309
11309
12
$800.00
$9,600.00
310
11310
18
$800.00
$14,400.00
311
11311
11
$900.00
$9,900.00
312
11312
13
$900.00
$11,700.00
313
11313
13
$950.00
$12,350.00
314
11314
14
$950.00
$13,300.00
315
11315
11
$950.00
$10,450.00
316
11316
12
$975.00
$11,700.00
317
11317
15
$975.00
$14,625.00
318
11318
15
$1,050.00
$15,750.00
319
11319
11
$1,050.00
$11,550.00
320
11320
12
$1,050.00
$12,600.00
321
11321
10
$1,175.00
$11,750.00
322
11322
9
$1,175.00
$10,575.00
323
11323
9
$1,300.00
$11,700.00
324
11324
10
$1,400.00
$14,000.00
325
11325
5
$1,500.00
$7,500.00
326
11401
5
$800.00
$4,000.00
327
11402
8
$800.00
$6,400.00
328
11403
3
$875.00
$2,625.00
329
11404
4
$875.00
$3,500.00
330
11405
8
$900.00
$7,200.00
331
11406
10
$900.00
$9,000.00
332
11407
6
$900.00
$5,400.00
333
11408
7
$900.00
$6,300.00
334
11409
5
$1,100.00
$5,500.00
335
11410
8
$1,100.00
$8,800.00
336
11411
9
$1,100.00
$9,900.00
337
11412
7
$1,100.00
$7,700.00
338
11413
11
$1,100.00
$12,100.00
339
11414
15
$1,250.00
$18,750.00
340
11415
10
$1,250.00
$12,500.00
341
11416
9
$1,250.00
$11,250.00
342
11417
13
$1,250.00
$16,250.00
343
11418
11
$1,250.00
$13,750.00
344
11419
9
$1,400.00
$12,600.00
345
11420
5
$1,400.00
$7,000.00
346
11421
5
$2,000.00
$10,000.00
347
11422
7
$2,000.00
$14,000.00
348
11423
6
$3,250.00
$19,500.00
349
11424
5
$3,250.00
$16,250.00
350
11425
6
$2,500.00
$15,000.00
351
11501
11
$800.00
$8,800.00
352
11502
18
$800.00
$14,400.00
353
11503
14
$875.00
$12,250.00
354
11504
16
$875.00
$14,000.00
355
11505
11
$900.00
$9,900.00
356
11506
14
$900.00
$12,600.00
357
11507
12
$900.00
$10,800.00
358
11508
13
$900.00
$11,700.00
359
11509
15
$1,100.00
$16,500.00
360
11510
11
$1,100.00
$12,100.00
361
11511
14
$1,100.00
$15,400.00
362
11512
13
$1,100.00
$14,300.00
363
11513
10
$1,100.00
$11,000.00
364
11514
15
$1,250.00
$18,750.00
365
11515
10
$1,250.00
$12,500.00
366
11516
14
$1,250.00
$17,500.00
367
11517
11
$1,250.00
$13,750.00
368
11518
13
$1,250.00
$16,250.00
369
11519
10
$1,400.00
$14,000.00
370
11520
12
$1,400.00
$16,800.00
371
11521
10
$2,000.00
$20,000.00
372
11522
8
$2,000.00
$16,000.00
373
11523
7
$3,250.00
$22,750.00
374
11524
7
$3,250.00
$22,750.00
375
11525
8
$2,500.00
$20,000.00
376
11601
6
$800.00
$4,800.00
377
11602
6
$800.00
$4,800.00
378
11603
8
$875.00
$7,000.00
379
11604
7
$875.00
$6,125.00
380
11605
11
$900.00
$9,900.00
381
11606
8
$900.00
$7,200.00
382
11607
5
$900.00
$4,500.00
383
11608
7
$900.00
$6,300.00
384
11609
6
$1,100.00
$6,600.00
385
11610
9
$1,100.00
$9,900.00
386
11611
7
$1,100.00
$7,700.00
387
11612
3
$1,100.00
$3,300.00
388
11613
4
$1,100.00
$4,400.00
389
11614
10
$1,250.00
$12,500.00
390
11615
7
$1,250.00
$8,750.00
391
11616
6
$1,250.00
$7,500.00
392
11617
11
$1,250.00
$13,750.00
393
11618
9
$1,250.00
$11,250.00
394
11619
13
$1,400.00
$18,200.00
395
11620
10
$1,400.00
$14,000.00
396
11621
7
$2,000.00
$14,000.00
397
11622
9
$2,000.00
$18,000.00
398
11623
7
$3,250.00
$22,750.00
399
11624
5
$3,250.00
$16,250.00
400
11625
4
$2,500.00
$10,000.00
401
11701
3
$800.00
$2,400.00
402
11702
11
$800.00
$8,800.00
403
11703
6
$875.00
$5,250.00
404
11704
6
$875.00
$5,250.00
405
11705
10
$1,100.00
$11,000.00
406
11706
12
$1,100.00
$13,200.00
407
11707
8
$1,100.00
$8,800.00
408
11708
7
$1,100.00
$7,700.00
409
11709
7
$1,500.00
$10,500.00
410
11710
7
$1,500.00
$10,500.00
411
11711
8
$1,600.00
$12,800.00
412
11712
6
$1,600.00
$9,600.00
413
11713
5
$1,450.00
$7,250.00
414
11714
4
$1,450.00
$5,800.00
415
11715
3
$1,700.00
$5,100.00
416
11716
5
$1,700.00
$8,500.00
417
11717
2
$1,800.00
$3,600.00
418
11718
4
$1,800.00
$7,200.00
419
11719
6
$1,400.00
$8,400.00
420
11720
4
$1,400.00
$5,600.00
421
11721
4
$2,000.00
$8,000.00
422
11722
5
$2,000.00
$10,000.00
423
11723
5
$3,250.00
$16,250.00
424
11724
6
$3,250.00
$19,500.00
425
11725
1
$5,500.00
$5,500.00
426
11801
6
$600.00
$3,600.00
427
11802
5
$600.00
$3,000.00
428
11803
11
$700.00
$7,700.00
429
11804
5
$700.00
$3,500.00
430
11805
8
$900.00
$7,200.00
431
11806
7
$900.00
$6,300.00
432
11807
6
$1,525.00
$9,150.00
433
11808
7
$1,525.00
$10,675.00
434
11809
3
$1,525.00
$4,575.00
435
11810
2
$1,525.00
$3,050.00
436
11811
5
$1,525.00
$7,625.00
437
11812
8
$1,525.00
$12,200.00
438
11813
7
$1,525.00
$10,675.00
439
11814
4
$1,525.00
$6,100.00
440
11815
8
$2,475.00
$19,800.00
441
11816
9
$2,475.00
$22,275.00
442
11817
6
$2,475.00
$14,850.00
443
11818
4
$2,475.00
$9,900.00
444
11819
4
$2,475.00
$9,900.00
445
11820
5
$2,475.00
$12,375.00
446
11821
7
$2,475.00
$17,325.00
447
11822
4
$2,475.00
$9,900.00
448
11823
8
$2,500.00
$20,000.00
449
11824
3
$2,500.00
$7,500.00
450
11825
2
$3,500.00
$7,000.00
451
11901
7
$600.00
$4,200.00
452
11902
6
$600.00
$3,600.00
453
11903
10
$700.00
$7,000.00
454
11904
6
$700.00
$4,200.00
455
11905
7
$900.00
$6,300.00
456
11906
5
$900.00
$4,500.00
457
11907
4
$1,525.00
$6,100.00
458
11908
7
$1,525.00
$10,675.00
459
11909
6
$1,525.00
$9,150.00
460
11910
5
$1,525.00
$7,625.00
461
11911
6
$1,525.00
$9,150.00
462
11912
5
$1,525.00
$7,625.00
463
11913
6
$1,525.00
$9,150.00
464
11914
8
$1,525.00
$12,200.00
465
11915
6
$2,475.00
$14,850.00
466
11916
8
$2,475.00
$19,800.00
467
11917
5
$2,475.00
$12,375.00
468
11918
8
$2,475.00
$19,800.00
469
11919
6
$2,475.00
$14,850.00
470
11920
8
$2,475.00
$19,800.00
471
11921
6
$2,475.00
$14,850.00
472
11922
7
$2,475.00
$17,325.00
473
11923
4
$2,500.00
$10,000.00
474
11924
5
$2,500.00
$12,500.00
475
11925
5
$3,500.00
$17,500.00
476
12001
9
$600.00
$5,400.00
477
12002
7
$600.00
$4,200.00
478
12003
14
$700.00
$9,800.00
479
12004
16
$700.00
$11,200.00
480
12005
10
$900.00
$9,000.00
481
12006
10
$900.00
$9,000.00
482
12007
8
$1,525.00
$12,200.00
483
12008
9
$1,525.00
$13,725.00
484
12009
3
$1,525.00
$4,575.00
485
12010
6
$1,525.00
$9,150.00
486
12011
7
$1,525.00
$10,675.00
487
12012
9
$1,525.00
$13,725.00
488
12013
5
$1,525.00
$7,625.00
489
12014
7
$1,525.00
$10,675.00
490
12015
11
$2,475.00
$27,225.00
491
12016
8
$2,475.00
$19,800.00
492
12017
8
$2,475.00
$19,800.00
493
12018
6
$2,475.00
$14,850.00
494
12019
8
$2,475.00
$19,800.00
495
12020
5
$2,475.00
$12,375.00
496
12021
5
$2,475.00
$12,375.00
497
12022
9
$2,475.00
$22,275.00
498
12023
7
$2,500.00
$17,500.00
499
12024
5
$2,500.00
$12,500.00
500
12025
5
$3,500.00
$17,500.00

Cumulative
Amount
$3,250.00
$6,550.00
$10,600.00
$12,800.00
$16,800.00
$20,900.00
$24,100.00
$27,790.00
$42,790.00
$49,540.00
$59,140.00
$70,340.00
$76,340.00
$84,590.00
$89,390.00
$97,390.00
$100,090.00
$109,990.00
$114,990.00
$122,990.00
$127,990.00
$132,990.00
$135,490.00
$141,865.00
$144,465.00
$146,465.00
$148,665.00
$151,905.00
$154,905.00
$159,705.00
$164,625.00
$169,025.00
$172,715.00
$180,215.00
$186,215.00
$192,615.00
$199,015.00
$203,515.00
$212,515.00
$218,915.00
$226,115.00
$230,615.00
$236,915.00
$240,915.00
$244,915.00
$253,665.00
$261,165.00
$266,165.00
$275,090.00
$281,590.00
$284,340.00
$287,365.00
$291,685.00
$293,885.00
$297,485.00
$302,405.00
$306,405.00
$310,095.00
$322,095.00
$331,845.00
$343,045.00
$349,445.00
$350,935.00
$353,935.00
$357,935.00
$363,535.00
$370,735.00
$378,835.00
$389,835.00
$394,835.00
$399,835.00
$407,335.00
$416,085.00
$422,460.00
$427,660.00
$431,410.00
$435,810.00
$440,670.00
$442,870.00
$448,070.00
$453,400.00
$460,200.00
$465,940.00
$482,440.00
$494,440.00
$504,040.00
$515,240.00
$528,740.00
$541,490.00
$551,090.00
$562,290.00
$574,890.00
$590,190.00
$600,190.00
$612,190.00
$635,940.00
$654,690.00
$670,940.00
$686,240.00
$705,740.00
$709,490.00
$713,890.00
$718,750.00
$720,950.00
$726,150.00
$731,480.00
$738,280.00
$744,020.00
$760,520.00
$772,520.00
$782,120.00
$793,320.00
$806,820.00
$819,570.00
$829,170.00
$840,370.00
$852,970.00
$868,270.00
$878,270.00
$890,270.00
$914,020.00
$932,770.00
$949,020.00
$964,320.00
$983,820.00
$985,820.00
$987,470.00
$989,900.00
$992,100.00
$996,900.00
$1,001,410.00
$1,004,210.00
$1,007,900.00
$1,018,400.00
$1,030,400.00
$1,041,740.00
$1,051,340.00
$1,064,840.00
$1,079,090.00
$1,084,690.00
$1,090,290.00
$1,093,890.00
$1,097,490.00
$1,105,490.00
$1,113,490.00
$1,118,490.00
$1,123,490.00
$1,128,490.00
$1,134,865.00
$1,140,065.00
$1,143,315.00
$1,146,615.00
$1,151,205.00
$1,153,405.00
$1,157,405.00
$1,163,555.00
$1,168,355.00
$1,173,275.00
$1,177,775.00
$1,180,775.00
$1,187,975.00
$1,195,175.00
$1,201,175.00
$1,202,675.00
$1,209,875.00
$1,217,075.00
$1,222,475.00
$1,228,775.00
$1,232,775.00
$1,238,775.00
$1,243,775.00
$1,248,775.00
$1,253,775.00
$1,260,150.00
$1,265,350.00
$1,268,050.00
$1,270,300.00
$1,273,120.00
$1,275,940.00
$1,278,340.00
$1,283,220.00
$1,284,420.00
$1,288,080.00
$1,294,480.00
$1,300,880.00
$1,302,680.00
$1,309,880.00
$1,315,580.00
$1,320,330.00
$1,329,830.00
$1,334,705.00
$1,343,480.00
$1,350,830.00
$1,352,930.00
$1,362,380.00
$1,367,080.00
$1,372,955.00
$1,380,755.00
$1,383,565.00
$1,388,065.00
$1,390,315.00
$1,392,565.00
$1,395,385.00
$1,398,675.00
$1,403,475.00
$1,405,305.00
$1,407,705.00
$1,412,585.00
$1,417,385.00
$1,419,785.00
$1,427,885.00
$1,435,085.00
$1,438,885.00
$1,444,585.00
$1,448,385.00
$1,453,260.00
$1,461,060.00
$1,469,460.00
$1,475,760.00
$1,482,060.00
$1,490,285.00
$1,496,160.00
$1,501,360.00
$1,512,560.00
$1,520,060.00
$1,524,110.00
$1,528,160.00
$1,533,330.00
$1,538,500.00
$1,542,700.00
$1,549,410.00
$1,554,210.00
$1,561,530.00
$1,567,130.00
$1,572,730.00
$1,576,330.00
$1,584,430.00
$1,593,930.00
$1,604,380.00
$1,616,730.00
$1,625,505.00
$1,637,205.00
$1,647,705.00
$1,654,005.00
$1,664,505.00
$1,675,080.00
$1,689,180.00
$1,699,580.00
$1,710,780.00
$1,719,780.00
$1,725,630.00
$1,731,930.00
$1,740,390.00
$1,749,320.00
$1,764,320.00
$1,778,350.00
$1,788,550.00
$1,798,310.00
$1,809,510.00
$1,824,710.00
$1,838,210.00
$1,850,810.00
$1,868,860.00
$1,889,760.00
$1,912,560.00
$1,934,010.00
$1,950,585.00
$1,966,335.00
$1,976,835.00
$1,990,485.00
$2,002,235.00
$2,018,685.00
$2,042,085.00
$2,067,285.00
$2,083,785.00
$2,085,585.00
$2,086,935.00
$2,087,875.00
$2,089,285.00
$2,091,685.00
$2,094,735.00
$2,098,935.00
$2,104,425.00
$2,110,825.00
$2,118,825.00
$2,124,225.00
$2,128,725.00
$2,136,325.00
$2,139,175.00
$2,146,775.00
$2,148,725.00
$2,155,550.00
$2,160,800.00
$2,166,050.00
$2,171,300.00
$2,178,350.00
$2,184,225.00
$2,189,425.00
$2,196,425.00
$2,197,925.00
$2,204,225.00
$2,211,425.00
$2,219,415.00
$2,227,875.00
$2,238,075.00
$2,249,055.00
$2,256,855.00
$2,265,395.00
$2,274,995.00
$2,289,395.00
$2,299,295.00
$2,310,995.00
$2,323,345.00
$2,336,645.00
$2,347,095.00
$2,358,795.00
$2,373,420.00
$2,389,170.00
$2,400,720.00
$2,413,320.00
$2,425,070.00
$2,435,645.00
$2,447,345.00
$2,461,345.00
$2,468,845.00
$2,472,845.00
$2,479,245.00
$2,481,870.00
$2,485,370.00
$2,492,570.00
$2,501,570.00
$2,506,970.00
$2,513,270.00
$2,518,770.00
$2,527,570.00
$2,537,470.00
$2,545,170.00
$2,557,270.00
$2,576,020.00
$2,588,520.00
$2,599,770.00
$2,616,020.00
$2,629,770.00
$2,642,370.00
$2,649,370.00
$2,659,370.00
$2,673,370.00
$2,692,870.00
$2,709,120.00
$2,724,120.00
$2,732,920.00
$2,747,320.00
$2,759,570.00
$2,773,570.00
$2,783,470.00
$2,796,070.00
$2,806,870.00
$2,818,570.00
$2,835,070.00
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