JUST IN TIME (JIT)
The JIT control system is based on a philosophy that inventory is
undesirable. Subscribers to the JIT philosophy believe inventory reductions
expose organizational problems and inefficiencies. These problems and
inefficiencies may not be brought to management's attention if inventories are
not pushed to lower and lower levels. They would remain hidden and undetectable
at higher levels of inventory.
JIT production control systems foster automation and reduced
levels of inventory. Consequently, raw material inventories and direct labor
costs may be too small to warrant separate cost pools-they can be combined with
other cost pools.
Additional adjustments may be necessary to accommodate standard
costs, which are constantly adjusted to reflect the latest technological
changes in production methods. Also, more costs could be traced to specific
products and fewer costs would have to be allocated.
JIT production control systems foster automation and reduced
levels of inventory. Consequently, raw material inventories and direct labor
costs may be too small to warrant separate cost pools-they can be combined with
other cost pools.
Additional adjustments may be necessary to accommodate standard
costs, which are constantly adjusted to reflect the latest technological
changes in production methods. Also, more costs could be traced to specific
products and fewer costs would have to be allocated.
The JIT manufacturer will limit the number of suppliers to a few.
Long-term contracts are entered into with suppliers. Suppliers' raw material
must be top quality with no defects.
Small quantities of raw material are delivered frequently and
little or no raw material is maintained by the buyer.
Suppliers must be located close enough to the JIT buyer to deliver
small quantities very quickly. The supplier must agree to providing a
top-quality product to its JIT customer.
The geographical proximity is important to minimize shipping and
handling costs of supplies and materials. Geographical proximity also facilitates
frequent communication and joint planning between a supplier and customer.
Push Vs Pull System
Push
System: In a push system, releases are scheduled. So, throughput is
determined by an exogenously set release rate (given by the Master Production Schedule).
Since the releases are linked to orders (or forecasts), a push system is
controlled by upstream information and is
inherently make-to-order. In terms of our nomenclature, open lines are
push systems because they have no endogenous restriction on releases to the
line.
Pull
System: In a pull system, releases are authorized. That
is, there is an endogenous signal based on system status that determines
whether a release is allowed or not. In particular, the system
status that triggers releases is based on stock voids, which means that a pull
system is controlled by downstream information and is inherently make-to-stock.
In our nomenclature, closed lines are pull systems, because buffer spaces act
as stock voids to trigger releases.
Larger levels of inventory exist by design in push production
control systems. The inventory buffers permit lower levels of communication
between business segments, permit longer production runs, and protect the firm
from environmental uncertainties and unforeseen interruptions in production or
supplies.
Kaizen
and Kanban are each
Japanese manufacturing concepts that have been popularized all all over the
world. Kaizen is a Japanese term that stands for “improvement”. It is a
strategy that believes that alter brings improvement. It centers on practices
that bring about continuous improvement. Kanban is also a Japanese term however
it indicates “signboard”. It truly is a idea that aids in the implementation of
lean manufacturing and just in time (JIT) production. Kanban is more like a
sophisticated scheduling system in general. It regulates demand and supply. Its
implementation is currently limited to achieving lean management and JIT production.
Economic order quantity (EOQ) is that size of the order which
gives maximum economy in purchasing any material and ultimately
contributes towards maintaining the materials at the optimum level
and at the minimum cost.
In other words, the economic order quantity (EOQ) is
the amount of inventory to be ordered at one time for purposes of
minimizing annual inventory cost.
The quantity to order at a given time must be determined by
balancing two factors: (1) the cost of possessing or
carrying materials and (2) the cost of acquiring or
ordering materials. Purchasing larger quantities may decrease the unit
cost of acquisition, but this saving may not be more than offset by the cost of
carrying materials in stock for a longer period of time.
The carrying cost of inventory may include:
- Interest on investment of working capital
- Property tax and insurance
- Storage cost, handling cost
- Deterioration and shrinkage of stocks
- Obsolescence of stocks.
The different formulas have been developed for the calculation
of economic order quantity (EOQ). The following formula is usually used for the
calculation of EOQ.
|
Pam runs a mail-order business for gym equipment. Annual
demand for the TricoFlexers is 16,000. The annual holding cost per unit
is P2.50 and the cost to place an order is P50.
Calculate economic order quantity (EOQ)
Calculation:
Underlying
Assumptions of Economic Order Quantity:
- The ordering cost is constant.
- The rate of demand is constant
- The lead time is fixed
- The purchase price of the item is constant i.e no discount is available
- The replenishment is made instantaneously, the whole batch is delivered at once.
The purpose of the EOQ model is to identify the least cost
quantity of a material to be purchased at each order point. The model
explicitly considers the carrying and ordering costs and identifies the
purchase quantity that minimizes the total of these costs.
Target
Costing vs kaizen
Target costing is considered a procedural approach that is used to
determine a maximum allowable cost for a product, while kaizen costing is a
mandate to reduce costs, increase product quality, and/or improve production
process through continuous improvement. Target costing has a large potential
for cost reduction in life-long product cost because these costs are embedded
in the product during design and development. Kaizen costing has limited
potential in cost reduction of existing products, but may be useful in target
costing in the future.
Re-order Level or Ordering Point or Ordering Level:
This is that level of materials at which a new order for supply
of materials is to be placed. In other words, at this level a purchase
requisition is made out. This level is fixed somewhere between maximum and
minimum levels. Order points are based on usage during time necessary to
requisition order, and receive materials, plus an allowance for protection
against stock out.
The order point is reached when inventory on
hand and quantities due in are equal to the lead time usage quantity plus the safety stock
quantity.
Formula of Re-order Level or
Ordering Point:
The
following two formulas are used for the calculation of reorder level or
point.
Ordering point or re-order level
= Maximum daily or weekly or monthly usage × Lead time
The
above formula is used when usage and lead time are known with certainty;
therefore, no safety stock is provided. When safety stock is provided then the
following formula will be applicable:
Ordering point or re-order level
= Maximum daily or weekly or monthly usage × Lead time + Safety stock
Examples:
Example 1:
|
Minimum daily
requirement
|
800
units
|
|
Time required to
receive emergency supplies
|
4
days
|
|
Average daily
requirement
|
700
units
|
|
Minimum daily
requirement
|
600
units
|
|
Time required for
refresh supplies
|
One
month (30 days)
|
|
Calculate ordering point or re-order level
Calculation:
Ordering
point = Ordering point or re-order level = Maximum daily or weekly or monthly
usage × Lead time
=
800 × 30
=
24,000 units
|
|
Example 2:
|
Two types of
materials are used as follows:
Minimum
usage
|
20
units per week each
|
|
Maximum usage
|
40
units per week each
|
|
Normal usage
|
60
units per week each
|
|
Re-order period
or Lead time
Material A: Material B |
3 to 5 weeks 2 to 4 weeks |
|
Calculate re order point for two types of materials.
Calculation:
Ordering
point or re-order level = Maximum daily or weekly or monthly usage ×
Maximum re-order period
|
|
|
A:
60 × 5 = 300 units
|
|
|
B:
60 × 4 = 240 units
|
|
Minimum Limit or Minimum Level of Stock:
The minimum level or minimum stock is that
level of stock below which stock should not be allowed to fall. In case of any
item falling below this level, there is danger of stopping of production and,
therefore, the management should give top priority to the acquisition of new supplies.
Formula: Minimum
level or minimum limit can
be calculated by the following formula or equation:
Minimum limit or level = Re-order
level or ordering point – Average or normal usage × Normal re-order period
Or the formula can be written as:
Minimum limit or level = Re-order
level or ordering point – Average usage for Normal period
Example:
|
Normal usage
|
100
units per day
|
||
|
Maximum usage
|
130
units per day
|
||
|
Minimum usage
|
70
units per day
|
||
|
Re-order period
|
25
to 30 days
|
||
|
Calculate: minimum limit or level
To
calculate minimum limit of materials we must calculate re-order point or re-order level first.
Calculation:
|
|||
Maximum
Level or Maximum Limit of Stock:
The maximum
stock limit is upper level of the inventory and
the quantity that must not be exceeded without specific authority from
management. In other words, the maximum stock level is
that quantity of material above which the stock of any item should
not normally be allowed to go. This level is fixed after taking into account
such factors as: capital, rate of consumption of materials, storage
space available, insurance cost, risk of deterioration and obsolescence and
economic order quantity.
Formula: Maximum level or maximum limit can be calculated by the
help of following formula:
Maximum limit or level =
Re-order level or ordering point – Minimum usage × Minimum re-order period + Economic
order quantity
Example:
|
Normal usage
|
100
units per day
|
|
|
Maximum usage
|
130
units per day
|
|
|
Minimum usage
|
70
units per day
|
|
|
Re-order period
|
25
to 30 days
|
|
|
Economic
order quantity
|
5,000
units
|
|
|
Calculate maximum limit or level.
In
order to calculate maximum limit of stock we
must calculate re-order point or re-order level first.
Ordering
point or re-order level = Maximum daily or weekly or monthly usage ×
Maximum re-order
=
130 × 30
=
39,000 units
Calculation:
|
||
Multiple Choice Identify the choice
that best completes the statement or answers the question.
____ 1. Which
of the following is not an ordering cost?
|
a.
|
cost of receiving inventory
|
|
b.
|
cost of preparing the order
|
|
c.
|
cost of the merchandise ordered
|
|
d.
|
cost of storing the inventory
|
____ 2. The
cost of receiving inventory is regarded as
|
a.
|
an ordering cost.
|
|
b.
|
a carrying cost.
|
|
c.
|
a purchasing cost.
|
|
d.
|
a cost of not carrying goods in stock.
|
____ 3. A
_____________ system of production control is paced by product demand.
|
a.
|
EOQ
|
|
b.
|
ABC
|
|
c.
|
push
|
|
d.
|
pull
|
____ 4. Which
of the following statements is false concerning electronic data
interchange?
|
a.
|
Electronic data interchange (EDI) is
essential in a pull system.
|
|
b.
|
One of the benefits realized by EDI
organizations is a faster processing of transactions.
|
|
c.
|
Electronic data interchange is
essential in a push system.
|
|
d.
|
Electronic data interchange refers to
computer-to-computer exchange of information.
|
____ 5. _____________
is a "pull" system of production and inventory control.
|
a.
|
EDI
|
|
b.
|
EOQ
|
|
c.
|
JIT
|
|
d.
|
ABC
|
____ 6. In
a JIT system, the quality of each product begins with
|
a.
|
a company's vendors.
|
|
b.
|
employees.
|
|
c.
|
inspection of finished goods
inventory.
|
|
d.
|
a good product warranty.
|
____ 7. Reducing
setup time is a major aspect of
|
a.
|
all push inventory systems.
|
|
b.
|
the determination of safety stock
quantities.
|
|
c.
|
a JIT system.
|
|
d.
|
an EOQ system.
|
____ 8. Reducing
inventory to the lowest possible levels is a major focus of
|
a.
|
JIT.
|
|
b.
|
push inventory systems.
|
|
c.
|
EOQ.
|
|
d.
|
ABC.
|
____ 9. JIT
is a philosophy concerned with
|
a.
|
when to do something.
|
|
b.
|
how to do something.
|
|
c.
|
where to do something.
|
|
d.
|
how much of something should be done.
|
____ 10. When
JIT is implemented, which of the following changes in the accounting system
would not be expected?
|
a.
|
fewer cost allocations
|
|
b.
|
elimination of standard costs
|
|
c.
|
combining labor and overhead into one
product cost category
|
|
d.
|
combing raw material and materials in
work-in-process into one product cost category
|
____ 11. Striving
for flexibility in the number of products that can be produced in a short
period of time is characteristic of
|
a.
|
EOQ systems.
|
|
b.
|
push systems in general.
|
|
c.
|
JIT.
|
|
d.
|
pull systems in general.
|
____ 12. Just-in-time
(JIT) inventory systems
|
a.
|
result in a greater number of
suppliers for each production process.
|
|
b.
|
focus on a "push" type of
production system.
|
|
c.
|
can only be used with automated
production processes.
|
|
d.
|
result in inventories being either
greatly reduced or eliminated.
|
____ 13. The
JIT philosophy does not focus on
|
a.
|
standardizing parts used in products.
|
|
b.
|
eliminating waste in the production
process.
|
|
c.
|
finding the absolute lowest price for
purchased parts.
|
|
d.
|
improving quality of output.
|
____ 14. In
a JIT manufacturing environment, product costing information is least
important for use in
|
a.
|
work in process inventory valuation.
|
|
b.
|
pricing decisions.
|
|
c.
|
product profitability analysis.
|
|
d.
|
make-or-buy decisions.
|
____ 15. With
JIT manufacturing, which of the following costs would be considered an indirect
product cost?
|
a.
|
cost of specific-purpose equipment
|
|
b.
|
cost of equipment maintenance
|
|
c.
|
property taxes on the plant
|
|
d.
|
salary of a manufacturing cell worker
|
____ 16. With
JIT manufacturing, which of the following costs would be considered a direct
product cost?
|
a.
|
insurance on the plant
|
|
b.
|
repair parts for machinery
|
|
c.
|
janitors' salaries
|
|
d.
|
salary of the plant supervisor
|
____ 17. Which
of the following statements is not true?
|
a.
|
JIT manufacturing strives for zero
inventories.
|
|
b.
|
JIT manufacturing strives for zero
defects.
|
|
c.
|
JIT manufacturing uses manufacturing
cells.
|
|
d.
|
JIT manufacturing utilizes long lead
time and few deliveries.
|
____ 18. The
JIT environment has caused a reassessment of product costing techniques. Which
of the following statements is true with respect to this reassessment?
|
a.
|
Traditional cost allocations based on
direct labor are being questioned and criticized.
|
|
b.
|
The federal government, through the
SEC, is responsible for the reassessment.
|
|
c.
|
The reassessment is caused by the
replacement of machine hours with labor hours.
|
|
d.
|
None of the above is true.
|
____ 19. When
a firm adopts the just-in-time method of management,
|
a.
|
employees are retrained on different
equipment, but the plant layout generally remains unchanged.
|
|
b.
|
new machinery and equipment must be
purchased from franchised JIT dealers.
|
|
c.
|
machinery and equipment are moved into
small autonomous production lines called islands or cells.
|
|
d.
|
new, more efficient machinery and
equipment are purchased and installed in the original plant layout.
|
____ 20. Which
of the following describes the effect on direct labor when management adopts
the JIT philosophy?
|
a.
|
Each direct labor person performs a
single task, thereby allowing that person to reach his or her theoretical
potential.
|
|
b.
|
Because each person runs a single
machine in a JIT environment, there are more employees classified as direct
labor.
|
|
c.
|
The environment becomes more
labor-intensive.
|
|
d.
|
Machine operators are expected to run
several different types of machines, help set up for production runs, and
identify and repair machinery needing maintenance.
|
____ 21. Kaizen
means
|
a.
|
doing it the Japanese way.
|
|
b.
|
continuous improvement.
|
|
c.
|
employee empowerment.
|
|
d.
|
implementation of a centralized
organizational structure.
|
____ 22. Kaizen
costing is used for which of the following types of products?
|
New products
|
Existing products
|
|||
|
a.
|
yes yes
|
|||
|
b.
|
no yes
|
|||
|
c.
|
no no
|
|||
|
d.
|
yes no
|
|||
____ 23. A
mandate to reduce costs, increase product quality, and/or improve production
processes through continuous improvement is known as
|
a.
|
kaizen costing.
|
|
b.
|
activity-based costing.
|
|
c.
|
the theory of constraints.
|
|
d.
|
mass customization.
|
____ 24. The
projected sales price for a new product (which is still in the development
stage of the product life cycle) is P50. The company has estimated the
life-cycle cost to be P30 and the first-year cost to be P60. On this type of
product, the company requires a P12 per unit profit. What is the target cost of
the new product?
|
a.
|
P60
|
|
b.
|
P30
|
|
c.
|
P38
|
|
d.
|
P42
|
____ 25. Which
of the following formulas is the best representation of the concept of target
costing?
|
a.
|
target cost + profit margin = selling
price
|
|
b.
|
selling price - target cost = profit
margin
|
|
c.
|
selling price - profit margin = target
cost
|
|
d.
|
target cost - standard cost = profit
margin
|
____ 26. Kaizen
costing helps to
|
a.
|
reduce product costs of products in
the design and development stage.
|
|
b.
|
keep the target cost as the primary
focus after a product enters production.
|
|
c.
|
keep profit margin relatively stable
as product price declines over the product life cycle.
|
|
d.
|
reduce the cost of engineering change
orders during each stage of the product life cycle.
|
____ 27. The
Whitehead Co. produces quality jewelry items for various retailers. For the
coming year, it has estimated it will consume 500 ounces of gold. Its carrying
costs for a year are P2 per ounce. No safety stock is maintained. If the EOQ is
100 ounces, what is the cost per order?
|
a.
|
P40
|
|
b.
|
P20
|
|
c.
|
P5
|
|
d.
|
P25
|
____ 28. The
Whitehead Co. produces quality jewelry items for various retailers. For the
coming year, it has estimated it will consume 500 ounces of gold. Its carrying
costs for a year are P2 per ounce. No safety stock is maintained. If the EOQ is
100 ounces, what would be the estimate for Whitehead's total carrying costs for
the coming year?
|
a.
|
P200
|
|
b.
|
P250
|
|
c.
|
P100
|
|
d.
|
P1,000
|
____ 29. A
firm estimates that its annual carrying cost for material X is P.30 per lb. If
the firm requires 50,000 lbs. per year, and ordering costs are P100 per order,
what is the EOQ (rounded to the nearest pound)?
|
a.
|
5,774 lbs.
|
|
b.
|
4,082 lbs.
|
|
c.
|
1,732 lbs.
|
|
d.
|
1,225 lbs.
|
____ 30. Z
Corp.'s EOQ for Material A is 500 units. This EOQ is based on:
|
Annual demand
|
5,000 units
|
|
Ordering costs
|
P12.50
|
What is the annual carrying cost per unit for Material A?
|
a.
|
P0.50
|
|
b.
|
P2.00
|
|
c.
|
P2.50
|
|
d.
|
P5.00
|
____ 31. Z
Corp.'s EOQ for Material A is 500 units. This EOQ is based on:
|
Annual demand
|
5,000 units
|
|
Ordering costs
|
P12.50
|
What are Z Corp.'s total annual ordering costs for Material A?
|
a.
|
P6,000
|
|
b.
|
P600
|
|
c.
|
P125
|
|
d.
|
P1,000
|
____ 32. Clear
View Co. manufactures various glass products including a car window. The setup
cost to produce the car window is P1,200. The cost to carry a window in
inventory is P3 per year. Annual demand for the car window is 12,000 units.
What is the most economical production run (rounded to the nearest unit)?
|
a.
|
6,000 units
|
|
b.
|
3,000 units
|
|
c.
|
9,295 units
|
|
d.
|
3,098 units
|
____ 33. Clear
View Co. manufactures various glass products including a car window. The setup
cost to produce the car window is P1,200. The cost to carry a window in
inventory is P3 per year. Annual demand for the car window is 12,000 units. If
the annual demand for the car window was to increase to 15,000 units,
|
a.
|
the number of setups would decrease.
|
|
b.
|
the total carrying costs would
increase.
|
|
c.
|
the economic order quantity would
decline.
|
|
d.
|
all of the above would occur.
|
____ 34. A
company has estimated its economic order quantity for Part A at 2,400 units for
the coming year. If ordering costs are P200 and carrying costs are P.50 per
unit per year, what is the estimated total annual usage?
|
a.
|
6,000 units
|
|
b.
|
28,800 units
|
|
c.
|
7,200 units
|
|
d.
|
2,400 units
|
____ 35 A
company annually consumes 10,000 units of Part C. The carrying cost of this
part is P2 per year and the ordering costs are P100. The company uses an order
quantity of 500 units. By how much could the company reduce its total costs if
it purchased the economic order quantity instead of 500 units?
|
a.
|
P500
|
|
b.
|
P2,000
|
|
c.
|
P2,500
|
|
d.
|
P0
|
____ 36. A
company annually consumes 10,000 units of Part C. The carrying cost of this
part is P2 per year and the ordering costs are P100. The company uses an order
quantity of 500 units. If the company operates 200 days per year, and the lead
time for ordering Part C is 5 days, what is the order point?
|
a.
|
250 units
|
|
b.
|
1,000 units
|
|
c.
|
500 units
|
|
d.
|
2,000 units
|
____ 37. Which
of the following tells management "when" to order?
|
a.
|
safety stock level
|
|
b.
|
order point
|
|
c.
|
the economic order quantity
|
|
d.
|
the Pareto inventory analysis
|
____ 38. Which
of the following affects the order point?
|
a.
|
daily usage
|
|
b.
|
lead time
|
|
c.
|
safety stock
|
|
d.
|
all of the above
|
____ 39. A
decrease in the lead time would reduce the
|
a.
|
order point.
|
|
b.
|
safety stock.
|
|
c.
|
economic order quantity.
|
|
d.
|
ordering costs.
|
____ 40. The
size of the safety stock is directly affected by all of the following, except
the
|
a.
|
cost of a stockout.
|
|
b.
|
probability of a stockout.
|
|
c.
|
carrying cost of stock.
|
|
d.
|
economic order quantity.
|
____ 41. If
no safety stock is carried, the average inventory is equal to the
|
a.
|
order point/2.
|
|
b.
|
order point x 2.
|
|
c.
|
economic order quantity/2.
|
|
d.
|
economic order quantity x 2.
|
____ 42. The
role of safety stock in an organization is to
|
a.
|
reduce the lead time for an order to
be received.
|
|
b.
|
reduce the probability of a stockout.
|
|
c.
|
reduce the order point.
|
|
d.
|
decrease the economic order quantity.
|
____ 43. The
optimal size of the safety stock is defined by the point where the
|
a.
|
costs of carrying the safety stock
equal stockout costs.
|
|
b.
|
setup costs equal stockout costs.
|
|
c.
|
ordering costs equal stockout costs.
|
|
d.
|
reorder point equals safety stock.
|
____ 44. If
a company carries safety stock and its annual carrying costs per unit are P0.30,
what formula yields the total annual carrying costs?
|
a.
|
P0.30 x [(EOQ/2) + Safety stock)]
|
|
b.
|
P0.30 x (EOQ + Safety stock)
|
|
c.
|
P0.30 x [(EOQ x 2) + Safety stock)]
|
|
d.
|
P0.30 x (EOQ - Safety stock)
|
____ 45. Blanchard
Corp. operates its factory 300 days per year. Its annual consumption of
Material Y is 1,200,000 gallons. It carries a 10,000 gallon safety stock of
Material Y and its lead time is 12 business days. What is the order point for
Material Y?
|
a.
|
10,000 gallons
|
|
b.
|
38,000 gallons
|
|
c.
|
48,000 gallons
|
|
d.
|
58,000 gallons
|
____ 46. Blanchard
Corp. operates its factory 300 days per year. Its annual consumption of
Material Y is 1,200,000 gallons. It carries a 10,000 gallon safety stock of
Material Y and its lead time is 12 business days. If the EOQ for Material Y is
30,000 gallons, and the carrying cost per gallon per year is P.25, what is the
total annual carrying cost for Material Y?
|
a.
|
P3,750
|
|
b.
|
P7,500
|
|
c.
|
P6,250
|
|
d.
|
P10,000
|
____ 47. Blanchard
Corp. consumes 1,200,000 gallons of Material Y per year. Its order quantity is
30,000 gallons. It maintains a safety stock of 10,000 gallons and its annual
carrying costs are P0.25 per gallon per year. If the ordering cost is P20 per
order, what are the total annual ordering costs?
|
a.
|
P600
|
|
b.
|
P800
|
|
c.
|
P8,300
|
|
d.
|
P1,200
|
____ 48. R
Corp.'s order quantity for Material T is 5,000 lbs. If the company maintains a
safety stock of T at 500 lbs., and its order point is 1,500 lbs., what is the
lead time assuming daily usage is 50 lbs.?
|
a.
|
30 days
|
|
b.
|
100 days
|
|
c.
|
10 days
|
|
d.
|
20 days
|
____ 49. R
Corp.'s order quantity for Material T is 5,000 lbs. If the company maintains a
safety stock of T at 500 lbs., and its order point is 1,500 lbs., what would be
the total annual carrying costs assuming the carrying cost per unit is P0.20?
|
a.
|
P1,000
|
|
b.
|
P600
|
|
c.
|
P100
|
|
d.
|
P1,100
|
____ 50. For
Raw Material B, a company maintains a safety stock of 5,000 pounds. Its average
inventory (taking into account the safety stock) is 8,000 pounds. What is the
apparent order quantity?
|
a.
|
16,000 lbs.
|
|
b.
|
6,000 lbs.
|
|
c.
|
10,000 lbs.
|
|
d.
|
21,000 lbs.
|
Just
in time
MULTIPLE CHOICE
1. D
2. A
3. D
4. C
5. C
6. A
7. C
8. A
9. A
10. B
11. C
12. D
13. C
14. A
15. C
16. B
17. D
18. A
19. C
20. D
38. B
50. B
51. A
53. C
65. C
69. C
81. B
82. C
83. A
84. A
85. C
86. D
87. B
88. C
89. A
90. A
91. B
92. D
93. A
94. D
95. C
96. B
97. A
98. A
99. D
100. C
101. B
102. D
103. B
104. B
105. C
106. D
107. D
108. A
109. D
110. B
111. B
112. C
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