1.
Short Company transferred 5,500
units to Finished Goods Inventory during June. On June 1, the company had 300
units on hand (40% complete as to both material and conversion costs). On June
30, the company had 800 units (10% complete as to material and 20% complete as
to conversion costs). The number of units started and completed during June was
a.
5,200 c. 5,500
b.
5,380 d. 6,300
IP beg 300
SIP 6000
Total 6300
IPend
800
Completed 5500
IPbeg 300
SIP 5200
Total 6300
5500 – 300 = 5200
started and completed
EUP-Materials 5500 x 100% + 800 x 10% = 5580
EUP – CC 5500
x 100% + 800 x 20%= 5660
2.
Brown Co. started 9,000 units in
October. The company transferred 7,000 finished units and ended the period with
3,500 units that were 40% complete as to both material and conversion costs.
Beginning Work in Process Inventory units were
a.
500 c. 1,500
b.
600 d. 2,000
IP beg 1500
SIP 9000
Total 10500
IPend
3500
Completed 7000
Total 10500
3.
X Co. had beginning Work in Process
Inventory of 5,000 units that were 40% complete as to conversion. X started and
completed 42,000 units this period and had ending Work in Process Inventory of
12,000 units. How many units were started this period?
a.
54,000 c.
42,000
b.
59,000 d.
47,000
IP beg 5000
SIP 54000
Total 59000
IPend
12000
Completed 47000
IPbeg 5000
SIP 42000
Total 59000
4.
Winn Co. uses weighted average
process costing system. Material is added at the start of production. Winn Co.
started 13,000 units into production and had 4,500 units in process at the
start of the period that was 60% complete as to conversion. If Winn transferred
out 11,750 units, how many units were in ending Work in Process Inventory?
a.
1,250 c. 5,750
b.
3,500 d. 3,000
IP beg 4500
SIP 13000
Total 17500
IPend
5750
Completed 11750
Total 17500
5.
Murphy Co. uses a weighted average
process costing system and started 30,000 units this month. Murphy had 12,000
units that were 20% complete as to conversion in beginning Work in Process
Inventory and 3,000 units that were 40% complete as to conversion in ending
Work in Process Inventory. What are equivalent units for conversion?
a.
37,800 c.
40,200
b.
42,000 d.
40,800
IP beg 12000
SIP 30000
Total 42000
QTY % of comp EUP
IPend 3000 x 40% = 1200
Completed 39000 x100% =39000
Total 42000
= 40200
6.
Kim Co. makes small metal
containers. The company began December with 250 containers in process that were
30% complete as to material and 40% complete as to conversion. During the
month, 5,000 containers were started. At month end, 1,700 containers were still
in process (45% complete as to material and 80% complete as to conversion). Using
the weighted average method, what are the equivalent units for conversion?
a.
4,610 c. 3,450
b.
4,910 d. 4,560
IP beg 250
SIP 5000
Total 5250
QTY % of comp EUP
IPend 1700 x 80% = 1360
Completed 3550 x100% =3550
Total 5250 = 4910
7.
Zammillo Co. uses a FIFO process costing system. The company had 5,000
units that were 60% complete as to conversion at the beginning of the month.
The company started 22,000 units this period and had 7,000 units in ending Work
in Process Inventory that were 35% complete as to conversion. What are
equivalent units for material, if material is added at the beginning of the
process?
a.
18,000 c. 25,000
b.
22,000 d. 27,000
IP beg 5000
SIP 22000
Total 27000
IPend
7000 x
100% = 7000
Completed 20000
IPbeg 5000 x 0%
SIP 15000 x 100% =15000
Total 27000 = 22000
8.
Lisa Co. makes fabric-covered
hatboxes. The company began August with 500 boxes in process that were 100%
complete as to cardboard, 80% complete as to cloth and 60% complete as to
conversion. During the month, 3,300 boxes were started. On August 31, 350 boxes
were in process (100% complete as to cardboard, 70% complete as to cloth and
55% complete as to conversion). Using the FIFO method, What are equivalent
units for cloth?
a.
3,450 c. 3,395
b.
3,295 d. 3,595
Ip beg 500 80%
SIP 3300
Total` 3800
EP EUP
IP end 350 70% = 245
completed 3450
ip beg 500 20% = 100
sip 2950 100% =2950
total 3800 3295 eup fifo
245 + 3450 =
3695 eup –ave
less (500 x 80%) = 400
3295
Use
the following information for questions 9-11.
9.
Forte Co. has the following
information for May:
Beginning
Work In Process Inventory (70% complete as to conversion) 6,000 units
Started 24,000 units
Ending Work In Process Inventory (10% complete as to conversion) 8,500 units
Beginning
WIP Inventory Costs:
Material P 23,400
Conversion 50,607
Current
Period Costs:
Material P 31,500
Conversion 76,956
All material is added at the start of the
process and all finished products are transferred out.
How
many units were transferred out in May?
a.
15,500 c. 21,500
b.
18,000 d. 24,000
10. Assume
that weighted average process costing is used. What is the
cost per equivalent unit for material?
a.
P 1.83 c. P 0.55
b.
P 1.05 d. P 1.31
11. Assume
that FIFO process costing is used. What is the cost per equivalent unit for
conversion?
a.
P 7.03 c.
P 4.24
b.
P 3.44 d.
P 5.71
12. The
December 25th Co. makes wreaths in two departments:
Forming and Decorating. Forming began the
month with 500 wreaths in process that were 100% complete as to materials and
40% complete as to conversion. During the month, 6,500 wreaths were started. At
month end, Forming had 2,100 wreaths that were still in process that were 100%
complete as to material and 50% complete as to conversion. Assume Forming uses
the weighted average method of process costing. Costs in Forming Department are
as follows:
Beginning Work in Process Costs
Materials P 1,000
Conversion 1,500
Current
Costs
Material P 3,200
Conversion 5,045
The
Decorating Department had 600 wreaths in process at the beginning of the month
that were 80% complete as to material and 90% complete as to conversion. The
Department had 300 units in ending Work in Process that were 50% complete as to
material and 75% complete as to conversion. Decorating uses FIFO and costs
associated with Decorating are:
Beginning WIP Inventory:
Transferred
In P 1,170
Material 4,320
Conversion 6,210
Current Period:
Transferred
In ?
Material P 67,745
Conversion 95,820
How
many units were transferred to Decorating during the month?
a.
7,000 c. 4,900
b.
600 d. 5,950
13. What was the cost transferred out of Forming
during the month?
a.
P 6,419 c. P
8,330
b.
P 5,341 d. P 8,245
14. Disregard your answer in to question 12. Assume
8,000 units were transferred to Decorating. Compute the number of equivalent
units as to costs in Decorating for the transferred-in cost component.
a.
7,700 c. 8,600
b.
8,000 d. 7,400
15. Disregard your answer in to question 12. Assume
8,000 units were transferred to Decorating. Compute the number of equivalent
units as to costs in Decorating for material.
a.
8,000 c. 8,330
b.
8,450 d. 7,970
16. Disregard
your answer in to question 12. Assume 8,000 units were transferred to
Decorating. Compute the number of equivalent units as to costs in Decorating
for conversion.
a.
7,985 c. 8,360
b.
8,465 d. 7,925
17. Disregard your answer in to question 12. Assume
8,000 units were transferred to Decorating at a total cost of P16,000. What is
the material cost per equivalent unit as to costs in Decorating?
a.
P8.80 c. P8.50
b.
P8.65 d. P9.04
18. Disregard
your answer in to question 12. Assume 8,000 units were transferred to
Decorating at a total cost of P16,000. What is the conversion cost per
equivalent unit in Decorating?
a.
P 12.00 c. P 11.32
b.
P 12.78 d. P 11.46
19. Assume
material cost per EUP is P8.00 and the conversion cost per EUP Is P15 in
Decorating. What is the cost of completing the units in beginning inventory?
a.
P 11,940 c. P
1,380
b.
P 960 d. P
1,860
20. BCW Co. adds
material at the start to its production process and has the following
information available for November:
Beginning
Work in Process Inventory
( 40% complete as to conversion) 7,000 units
Started this period 32,000 units
Ending
Work in Process Inventory
(25% complete as to conversion) 2,500 units
Transferred
out ?
Compute
the number of units started and completed in November.
a.
29,500 c. 36,500
b.
39,000 d. 34,500
21. Calculate equivalent units of production
for material using FIFO.
a.
36,800 c. 39,000
b.
32,000 d. 37,125
22. Calculate equivalent units of production
for conversion using FIFO.
a.
34,325 c. 37,125
b.
30,125 d. 39,000
23. Calculate equivalent units of production
for material using weighted average.
a.
34,325 c. 37,125
b.
32,000 d. 39,000
24. Calculate equivalent units of production
for conversion using weighted average.
a.
39,925 c. 34,325
b.
37,125 d. 38,375
25. Storey Co. adds material at the start of
production. February information for the company follows:
Beginning Work in Process Inventory
( 45% complete as to conversion) 10,000 units
Started this period 120,000 units
Ending
Work in Process Inventory
(80% complete as to conversion) 8,200 units
Beginning Work in Process Inventory Costs:
Materials P 24,500
Conversion 68,905
Current Period Costs:
Material P 75,600
Conversion 130,053
How
many units must be accounted for?
a.
128,200 c. 130,000
b.
138,200 d. 118,200
26. What is the total cost to account for?
a.
P205,653 c.
P 93,405
b.
P299,058 d. P274,558
27. How many units were started and completed
in the period?
a.
120,000 c. 121,800
b.
111,800 d. 130,000
28. What are the equivalent units for
materials using the weighted average method?
a.
120,000 c. 130,000
b.
128,360 d. 123,860
29. What are the equivalent units for
materials using the FIFO method?
a.
130,000 c. 111,800
b.
125,500 d. 120,000
30. What are the equivalent units for
conversion using the weighted average method?
a.
128,360 c. 130,000
b.
123,440 d. 120,000
31. What are the equivalent units for
conversion using the FIFO method?
a.
128,360 c. 118,360
b.
123,860 d. 122,860
32. What is the material cost per equivalent
unit using the weighted average method?
a.
P 0.58 c. P 0.77
b.
P 0.62 d. P 0.82
33. What is the conversion cost per
equivalent unit using the weighted average method?
a.
P 1.61 c. P 1.05
b.
P 1.55 d. P 1.01
34. What is the cost of units completed using
the weighted average?
a.
P 266,742 c. P 278,400
b.
P 282,576 d. P 237,510
35. What is the conversion cost per
equivalent unit using the FIFO method?
a.
P 1.05 c. P1.61
b.
P 0.95 d. P1.55
36. What is the cost of all units transferred
out using the FIFO method?
a.
P 204,624 c.
P 287,004
b.
P 191,289 d.
P 298,029
37. The following
information relate to I M Cute Company:
Beginning
Inventory
( 30% complete for material B and
60% complete for conversion) 700 units
Started this cycle 2,000 units
Ending
Inventory
(50% complete as to material B and
80% complete for
conversion) 500 units
Beginning Inventory Costs:
Material A P 14,270
Material
B 5,950
Conversion 5,640
Current Period Costs:
Material A P 40,000
Material
B 70,000
Conversion 98,100
Material
A is added at the start of production, while Material B is added when
production is 40% complete.
Assuming a
weighted average method of process costing, compute EUP units for Materials A
and B.
a.
2,700 and 2,280 respectively
b.
2,700 and 2,450 respectively
c.
2,000 and 2,240 respectively
d.
2,240 and 2,700 respectively
38. Assuming a FIFO method of process
costing, compute EUP units for Materials A and B.
a.
2,700 and 2,280 respectively
b.
2,700 and 2,450 respectively
c.
2,000 and 2,240 respectively
d.
2,250 and 2,880 respectively
39. Assuming a weighted average method of
process costing, compute EUP for conversion.
a.
2,280 c. 2,000
b.
2,180 d. 2,700
40. Assuming a FIFO method of process
costing, compute EUP for conversion.
a.
2,240 c. 2,280
b.
2,180 d. 2,700
41. Assuming a
weighted average method of process costing, compute the average cost per unit
for Material A.
a.
P 20.10 c. P 31.25
b.
P 20.00 d. P 31.00
42. Assuming a
FIFO method of process costing, compute the average cost per EUP for Material
A.
a.
P 31.25 c. P 20.00
b.
P 20.10 d. P 31.00
43. Assuming a
FIFO method of process costing, compute the average cost per EUP for Material
B.
a.
P 20.10 c. P 20.00
b.
P 31.25 d. P 31.00
44. Assuming a
weighted average method of process costing, compute the average cost per EUP
for Material B.
a.
P 20.00 c. P 20.10
b.
P 31.25 d. P 31.00
45. Assuming a
FIFO method of process costing, compute the average cost per EUP for
conversion.
a.
P 45.50 c. P 43.03
b.
P 45.00 d. P 47.59
46. Assuming a weighted average method of process
costing, compute the average cost per EUP for conversion.
a.
P 45.50 c. P 43.03
b.
P 45.00 d. P 47.59
47. The following
information is available for K Co. for June:
Started
this month 80,000
units
Beginning
WIP (40% complete) 7,500 units
Normal
spoilage (discrete) 1,100 units
Abnormal
spoilage 900 units
Ending
WIP (70% complete) 13,000
units
Transferred
Out 72,500
units
Beginning
Work in Process Costs:
Materials P 10,400
Conversion 13,800
Current
Costs:
Materials P 120,000
Conversion 350,000
All
materials are added at the start of production and the inspection point is at
the end of the process.
What
are equivalent units of production for materials using FIFO?
a.
80,000 c. 78,900
b.
79,100 d. 87,500
48. What are the equivalent units of production
for conversion costs using FIFO?
a.
79,700 c. 81,100
b.
79,500 d. 80,600
49. What are the equivalent units of
production for materials using weighted average?
a.
86,600 c. 86,400
b.
87,500 d. 85,500
50. What are equivalent units of production
for conversion costs using weighted average?
a.
83,600 c. 82,500
b.
82,700 d. 81,600
51. What is cost per equivalent unit for
materials using FIFO?
a.
P 1.63 c. P 1.50
b.
P 1.37 d. P 1.56
52. What is cost per equivalent unit for conversion
cost using FIFO?
a.
P 4.00 c. P 4.34
b.
P 4.19 d. P 4.38
53. What is cost per equivalent unit for
materials using weighted average?
a.
P 1.49 c. P 1.56
b.
P 1.63 d. P 1.44
54.
What is cost per equivalent unit for
conversion costs using weighted average?
a.
P 4.19 c. P 4.55
b.
P 4.41 d. P 4.35
55. What
is the cost assigned to ending inventory using FIFO?
a.
P 75,920 c. P 56,420
b.
P 58,994 d. P 53,144
56. What
is the cost assigned to abnormal spoilage using FIFO?
a.
P 1,350 c. P 5,256
b.
P 3,906 d. P 6,424
57. What
is the cost assigned to normal spoilage and how is it classified using the
weighted average?
a.
P 6,193 allocated between WIP and
Transferred Out
b.
P 6,424 assigned to units
Transferred Out
c.
P 6,193 assigned to loss account
d.
P 6,424 assigned to units
Transferred Out
58. What
is the total cost assigned to goods transferred out using weighted average?
a.
P 435,080 c. P 428,656
b.
P 429,824 d. P 423,400
The following information is
available for OP Company for the current year:
Beginning
WIP (75% complete) 14,500
units
Started 75,000
units
Ending
WIP (60% complete) 16,000
units
Abnormal
Spoilage 2,500 units
Normal
Spoilage (continuous) 5,000 units
Transferred
Out 66,000
units
All
materials are added at the start of production.
Cost of Beginning Work in Process
Materials P
25,100
Conversion 50,000
Current Cost
Materials P120,000
Conversion 300,000
59. Using weighted average, what are equivalent
units for materials?
a.
82,000 c. 84,500
b.
89,500 d.
70,000
60.
Using weighted average, what are
equivalent units for conversion costs?
a.
80,600 c. 83,100
b.
78,100 d. 75,600
61. What
is the cost per equivalent unit for materials using weighted average?
a.
P 1.72 c. P 1.77
b.
P 1.62 d. P 2.07
62. What
is the cost per equivalent unit for conversion costs using weighted average?
a.
P 4.62 c. P 4.48
b.
P 4.21 d. P 4.34
63. What
is the cost assigned to normal spoilage using weighted average?
a.
P31,000 c.
P30,850
b.
P15,500 d. None of the above
64. Assume
that the cost per EUP for materials and conversion are P 1.75 and P 4.55,
respectively. What is the cost assigned to ending Work in Process?
a.
P 100,800 c.
P 103,180
b.
P
87,430 d. P
71,680
65. Using
FIFO, what are equivalent units for materials?
a.
75,000 c. 84,500
b.
72,500 d. 70,000
66. Using
FIFO, what are equivalent units for conversion costs?
a.
72,225 c. 69,725
b.
67,225 d. 78,100
67. Using
FIFO, what is the cost per equivalent unit for materials?
a.
P 1.42 c. P 1.71
b.
P 1.66 d. P 1.60
68. Using
FIFO, what is the cost per equivalent unit for conversion costs?
a.
P 4.46 c. P 4.30
b.
P 4.15 d. P 3.84
69. Assume
that the FIFO EUP cost for materials and conversion are P 1.50 and P 4.75,
respectively. Using FIFO, what is the total cost assigned to the units
transferred out?
a.
P 414,194 c. P 445,444
b.
P 339,094 d. P 396,975
70. T
Company has the following information for July:
Units
started 100,000 units
Beginning
WIP (35% complete) 20,000
units
Normal
Spoilage (discrete) 3,500 units
Abnormal
Spoilage 5,000 units
Ending
WIP (70% complete) 14,500
units
Transferred
Out 97,000
units
Beginning
Work in Process Costs:
Materials P
15,000
Conversion 10,000
All
materials are added at the start of the production process. T Co. inspects goods at 75% completion as to
conversion.
What
are the equivalent units of production for materials assuming FIFO?
a.
100,000 c. 95,000
b.
96,500 d. 120,000
71. What are the
equivalent units of production for conversion costs, assuming FIFO?
a.
108,900 c. 108,650
b.
103,900 d. 106,525
72. Assume that
the costs per EUP for materials and conversion are P 1.00 and P 1.50,
respectively. What is the amount of the period cost for July using FIFO?
a.
P 0 c. P 10,625
b.
P
9,375 d. P 12,500
73.
Assume that the costs per EUP for
materials and conversion are P 1.00 and P 1.50, respectively. Using FIFO, what
is the total cost assigned to the transferred out units (rounded to the nearest
peso)?
a.
P 245,750 c.
P 237,000
b.
P 244,438 d.
P 224,938
74.
What are equivalent units of
production for materials assuming weighted average is used?
a.
107,000 c. 120,000
b.
116,500 d. 115,000
75. What
are equivalent units of production for
conversion costs assuming weighted average is used?
a.
113,525 c. 114,775
b.
114,400 d. 115,650
76. Assume
that the costs per EUP for materials and conversion are P 1.00 and P 1.50,
respectively. What is the cost assigned
to normal spoilage, using weighted average, and where is it assigned?
Value Assigned To
a.
P 7,437.50 Units transferred out and EI
b.
P 7,437.50 Units transferred out
c.
P 8,750.00 Units transferred out and EI
d.
P 8,750.00 Units transferred out
77. Assume
that the costs per EUP for materials and conversion are P 1.00 and P 1.50,
respectively. Assuming that weighted average is used, what is the cost assigned
to ending inventory?
a.
P 29,725.00
b.
P 37,162.50
c.
P 38,475.00
d.
P 36,250.00
|
Questions
9-11
|
||||||||
|
AVERAGE
|
||||||||
|
QTY
|
||||||||
|
IP
beg (70%cc, materials 100%)
|
6000
|
|||||||
|
SIP
|
24000
|
|||||||
|
Total
|
30000
|
|||||||
|
Materials
|
CC
|
|||||||
|
EP
|
EUP
|
EP
|
EUP
|
|||||
|
IP
end (10% cc, 100% materials)
|
8500
|
100%
|
8500
|
10%
|
850
|
|||
|
Completed
|
21500
|
100%
|
21500
|
100%
|
21500
|
|||
|
IP
beg
|
6000
|
|||||||
|
Started
& Completed
|
15500
|
|||||||
|
Total
|
30000
|
30000
|
22350
|
|||||
|
Cost Charged To the Department:
|
Cost
per EU ofMaterials
|
|||||||
|
Materials
|
CC
|
Total
|
(54900
/ 30000)
|
1.83
|
||||
|
IP
beg
|
23400
|
50607
|
74007
|
|||||
|
Cost
per EU of CC
|
||||||||
|
Cost
added by the Dept
|
31500
|
76956
|
108456
|
(127563
/ 22350)
|
5.707517
|
|||
|
Total
|
7.537517
|
|||||||
|
Total
Cost to be Accounted For
|
54900
|
127563
|
182,463.00
|
|||||
|
Cost
Accounted For As Follows:
|
||||||||
|
Completed(21500
x 7.537517)
|
162,056.61
|
|||||||
|
IP
end
|
Materials
(8500 x 100% x1.83)
|
15,555.00
|
||||||
|
CC
(8500 x 10% x 5.707517)
|
4,851.39
|
|||||||
|
Total
IP end
|
20,406.39
|
|||||||
|
Total
Cost Accounted For
|
182,463.00
|
|||||||
|
FIFO
|
||||||||
|
QTY
|
||||||||
|
IP
beg (70%cc, materials 100%)
|
6000
|
|||||||
|
SIP
|
24000
|
|||||||
|
Total
|
30000
|
|||||||
|
Materials
|
CC
|
|||||||
|
EP
|
EUP
|
EP
|
EUP
|
|||||
|
IP
end (10% cc, 100% materials)
|
8500
|
100%
|
8500
|
10%
|
850
|
|||
|
Completed
|
||||||||
|
IP
beg
|
6000
|
6000
|
0%
|
0
|
30%
|
1800
|
||
|
Started
& Completed
|
15500
|
15500
|
100%
|
15500
|
100%
|
15500
|
||
|
Total
|
30000
|
24000
|
18150
|
|||||
|
Cost Charged To the Department:
|
Cost
per EU ofMaterials
|
|||||||
|
Materials
|
CC
|
Total
|
(31500
/ 24000)
|
1.3125
|
||||
|
IP
beg
|
23400
|
50607
|
74007
|
|||||
|
Cost
per EU of CC
|
||||||||
|
Cost
added by the Dept
|
31500
|
76956
|
108456
|
(76956
/ 18150)
|
4.24
|
|||
|
Total
|
5.5525
|
|||||||
|
Total
Cost to be Accounted For
|
54900
|
127563
|
182,463.00
|
|||||
|
Cost
Accounted For As Follows:
|
Materials
|
CC
|
Total
|
|||||
|
Completed
|
-
|
|||||||
|
IP
beg
|
23400
|
50607
|
74,007.00
|
|||||
|
Cost
Added to Complete
|
0
|
7632
|
7,632.00
|
(6000 x 30% x 4.24)
|
||||
|
Total
|
23400
|
58239
|
81639
|
|||||
|
Started
and Completed (15500 x 5.5525)
|
86,063.75
|
|||||||
|
Total
Completed
|
167,702.75
|
|||||||
|
IP
end
|
Materials
(8500 x 100% x1.3125)
|
11,156.25
|
||||||
|
CC
(8500 x 10% x4.24)
|
3,604.00
|
|||||||
|
Total
IP end
|
14,760.25
|
|||||||
|
Total
Cost Accounted For
|
182,463.00
|
|||||||
|
ANSWER KEY - PROCESS COSTING
|
|||||||
|
1
|
A
|
21
|
B
|
41
|
A
|
61
|
A
|
|
2
|
C
|
22
|
A
|
42
|
C
|
62
|
C
|
|
3
|
A
|
23
|
D
|
43
|
B
|
63
|
D
|
|
4
|
C
|
24
|
B
|
44
|
D
|
64
|
D
|
|
5
|
C
|
25
|
C
|
45
|
B
|
65
|
D
|
|
6
|
B
|
26
|
B
|
46
|
A
|
66
|
B
|
|
7
|
B
|
27
|
B
|
47
|
A
|
67
|
C
|
|
8
|
B
|
28
|
C
|
48
|
D
|
68
|
A
|
|
9
|
C
|
29
|
D
|
49
|
B
|
69
|
A
|
|
10
|
A
|
30
|
A
|
50
|
A
|
70
|
A
|
|
11
|
C
|
31
|
B
|
51
|
C
|
71
|
D
|
|
12
|
C
|
32
|
C
|
52
|
C
|
72
|
C
|
|
13
|
C
|
33
|
B
|
53
|
A
|
73
|
B
|
|
14
|
B
|
34
|
B
|
54
|
D
|
74
|
C
|
|
15
|
D
|
35
|
A
|
55
|
B
|
75
|
A
|
|
16
|
A
|
36
|
C
|
56
|
C
|
76
|
B
|
|
17
|
C
|
37
|
B
|
57
|
B
|
77
|
A
|
|
18
|
A
|
38
|
C
|
58
|
B
|
|
|
|
19
|
D
|
39
|
A
|
59
|
C
|
|
|
|
20
|
A
|
40
|
B
|
60
|
B
|
|
|
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