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Berner Co. had the following information from its current period financial records: {eq}\circ {/eq} Beginning Work in Process: 50,000 units, 75% complete {eq}\circ {/eq} Ending Work in Process: 40,000 units, 50% complete {eq}\circ {/eq} Units Completed and Transferred: 80,000 units The company uses the weighted ave...
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A building has a height of 100 m. A plate falls from the roof of the building and the plate hits the ground with a speed of 24 m/s. If a particle was projected upwards from the ground with a speed of 24 m/s, how high will it go?
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Let $X=(X_1,X_2)$ be a random vector, with $X_1$ having an exponential distribution with parameter $\lambda$. If $X_1>x$, $X_2$ has an exponential distribution with parameter $\lambda e^{-\lambda x}$. Find the MGF of $X_1+X_2$.
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A firm has fixed costs of $1000, total costs of $4500, and total variable costs of $3000. It is producing 1000 units of output. Calculate average fixed cost. a. $45 b. $30 c. $10 d. $5
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Aaron purchased a new residential building for {eq}\$1,800,000 {/eq} for future rental. He rented it out for {eq}\$250,000 {/eq} per year. What is Aaron's return on investment? a. {eq}13.89 \% {/eq}. b. {eq}10.56 \% {/eq}. c. {eq}25.00 \% {/eq}. d. {eq}13.00 \% {/eq}.
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Refer to the above table. The $5,000 not insurable is referred to as: a. Retention b. Co-insurance c. Loss-sharing ratio d. None of the above
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You borrowed $15,000 from a student loan. If they charge 7.5% interest compounded monthly and you can pay back $300/month, how many years will it take for you to pay back the entire debt? a) 5.01 years b) 5.34 years c) 5.99 years d) 6.59 years e) None of the above
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On March 1, 2016, Catt Company sold equipment with a book value of $500,000 to Pack Supply, which accepted a 6-month, 9% note for the amount due from Catt. Pack found that this transaction was not a sales-type lease and recorded the appropriate journal entries. In its June 30, 2016, balance sheet, what amount should Pa...
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In comparing the cancelled checks on the bank statement with the entries in the accounting records, it is found that check number 2889 for December's utilities was correctly written and drawn for $595 but was erroneously entered in the accounting records as $955. The journal entry to adjust the books for the bank recon...
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How do you evaluate the integral ∫_(-4)^4∫_(-sqrt(16-x^2))^(sqrt(16-x^2))(x+y) dy dx changing to polar coordinates?
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A firm's stock has a beta of 0.78, the required return on the stock is 10.35%, and the risk-free rate is 9.1%. What must be the expected return on the market? 1) 10.18% 2) 10.49% 3) 10.28% 4) 10.08% 5) 9.98%
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A helium-neon laser with a wavelength of {eq}\lambda = 633 \ nm {/eq} illuminates a single slit and is observed on a screen 2.75 m behind the slit. The distance between the first and second minima in the diffraction pattern is 4.36 mm. What is the width (in mm) of the slit?
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Let p be the probability that a one gallon container of wine will be returned to the cellar (not drunk) in one night. Assume p = 0.2. Determine the minimum number of containers so that the probability all wines are consumed is greater than 99%.
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A long run depreciation of the dollar against the British pound would: a. reduce the U.S. price level. b. increase U.S. net exports. c. increase U.S. exports. d. increase U.S. net exports and increase U.S. exports. e. increase U.S. net exports and reduce the U.S. price level.
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How do I show that $\lim\sup|a_n|^{\frac{1}{n}} = 0$, where $a_n = \frac{(-1)^n}{2^n}$ for $n$ odd and $a_n = 0$ otherwise, given that $2^n > n^2$ for $n > 4$?
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A rectangular loop 10.0 cm on a side carries a current {eq}I_1 = 1.20 A {/eq} and is placed 10.0 cm away from a long, straight wire of current {eq}I_2 = 25.0 A {/eq}. The two currents are in the plane of the loop. Calculate the net force on the loop.
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Management is considering several changes to its collection policy. Management is considering each of the following changes to its credit policy to improve cash collections except: A. offering a discount for prompt payment B. imposing a surcharge on late payment C. switching from trade credit to barter arrangements ...
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I purchased a water park for {eq}\$1,910,000 {/eq}. The annual net cash inflows are {eq}\$481,000 {/eq} for {eq}8 {/eq} years. There is no residual value and I have to use straight line depreciation. Stockholders demand annual return of {eq}10 \% {/eq} investments. How do I determine accounting rate of return of AR...
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Show all of your work. An investment of $62,000 resulted in uniform income of $15,000 per year for 10 years and a single amount of $8,500 in year 5. The rate of return on the investment was closest to: A. 13.2% per yr B. 12.2% per yr C. 14.2% per yr D. 15.2% per yr
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Assume that your firm has $300,000 in a location and that the land is expected to appreciate at 3% per year. What will be the approximate value of this land at the end of 10 years? a. $405,000 b. $330,000 c. $363,000 d. $415,000
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A conducting bar of length L slides on two frictionless conducting rails in a uniform magnetic field {eq}\displaystyle \vec B {/eq} perpendicular to the surface of the table as shown in the figure below. The resistance of the bar and the rails are both negligible. If a resistance R is connected between points a and b...
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Use the divergence theorem to find the outward flux of the vector field {eq}F = xi + yj + zk{/eq} across the boundary of the region {eq}R{/eq}. The region {eq}R{/eq} is defined by {eq}x^2 + y^2 + z^2 \leq 16{/eq}.
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The HomeTown Furniture Store is considering offering a special financing plan for purchases over {eq}\$2000 {/eq}. There are two alternatives. With Alternative A, a customer could obtain up to {eq}24 {/eq} months of interest-free financing. The company's cost of funds is {eq}8.5 \% {/eq}. With Alternative B, a custo...
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Shore Co. reported the following information for 2011. Income before income taxes $ 440,000 Interest income 24,000 Depreciation expense (financial reporting basis) 98,000 Depreciation expense (tax basis) 68,000 Warranty expense 30,000 Warranty payments 18,000 Accumulated warranty expense at December 31, 2011 5...
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Morvan Company is considering a new project with estimated depreciation of $57,000, fixed costs of $50,000, and total sales of $85,000. The variable costs per unit are estimated at $4.75. What is the accounting break-even level of production? (Please show your work.) a. 328 units b. 447 units c. 575 units d. 694 un...
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Given: Qu = 400-0.15pw + 0.4py + 0.8ps - 1.2pc +0.8A where: Qu = Quantity demanded of good x pw = price of good x py = price of good y (substitution effect) ps = price of factor s (input cost; input price) pc = price of factor c (input cost; input price) A = advertising Which of the following is true? a. goods ...
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You are about to start to consider a batch of new capital budgeting projects. Before you begin, you need to estimate your company's Weighted-Average-Cost-of-Capital (WACC). The firm operates in the 34% marginal tax bracket. Calculate the WACC for the following class of liabilities: There are 53,000 bonds outstanding. ...
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Find the present value of the cash flows in the following table if the discount rate is 10 percent. Year Cash flow 0 -$100 1 $25 2 $40 3 $60 4 $80 A) -$342.13 B) $52.77 C) $62.77 D) $60.00
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Blaine, Inc., paid a dividend yesterday of $1.88 per share (D0=$1.88). Earnings and dividends are expected to grow at a 6% annual rate. The beta is 2.0. The expected return on the market portfolio is 12%. What is the price of the stock?
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Find the minimum of $x^2 + y^2 + z^2$ subject to the constraints $z = xy$, $y = 3x$, and $x \geq 0$.
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Given the helix {eq}\displaystyle r_{1} (t) = \langle \cos (4 t),\ \sin (4 t),\ t \rangle{/eq} and the curve {eq}\displaystyle r_{2} (t) = \langle 1 + t,\ t^2,\ t^3 \rangle{/eq}, find their angle of intersection correct to the nearest degree at the point {eq}(1,\ 0,\ 0){/eq}.
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Assume that {eq}f {/eq} has an inverse on its range that is differentiable at the point {eq}x {/eq} that {eq}f^{\prime}(x) \neq 0 {/eq}. Prove the formula for the derivative of {eq}f^{-1} {/eq} at {eq}x {/eq}, that is, {eq}(f^{-1})^{\prime}(x) = \frac{1}{f^{\prime}(f^{-1}(x))} {/eq} using the equation {eq}f(f^{-1...
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How can we calculate the residues of the function $f(z) = \dfrac{z^2+1}{z^6+z^4+z^3+z^2+z+1}$ at the poles $z = \exp(2\pi i /5)$ and $z = \exp(4\pi i /5)$ (where the function is not analytic)?
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Baker Corporation's income statement contained the following data for 2014: Sales $342,000 Cost of goods sold $158,000 Gross margin $184,000 Selling expenses $138,000 Administrative expenses $35,000 Total operating expenses $173,000 Income before income taxes $11,000 Income tax expense $4,400 Net inc...
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How much are you willing to pay to buy a share of ABC stock if it is selling for $20, you expect to receive $1 in dividends at the end of the year, and you expect the stock price to grow by 3% a year? a. $21.00 b. $20.00 c. $19.00 d. $18.00 e. $17.00
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For a positive net benefit, which of the following is true? A) Marginal benefit > Marginal cost, but change in total benefit = 0. B) Marginal cost > Marginal benefit, but change in total cost = 0. C) Change in total benefit > Change in total cost. D) Marginal benefit > Marginal cost.
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The net cash flow from operating activities is a major factor in determining the value of a firm. Why is cash flow more important than revenue or profit?
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Company X has a margin of safety ratio of 20%, a variable cost ratio of 35%, and sales of $100,000. If fixed costs are $102,000, what is the break-even point in sales dollars?
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Find the work done by the force field F=(y² + x³/√(1+x²))i + (x³ + y²/√(1+y²))j in pushing a particle counterclockwise once around the circle x²+y²=4.
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The Federal funds rate is the interest rate charged when a bank borrows funds from: A. The Federal Reserve discount window. B. Money market mutual funds. C. Other banks. D. The government.
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At the instant a ball B is projected vertically upward from a certain point on the ground with a velocity of 20 ft/s, another ball A is projected from the top of a building 190 ft tall with a velocity of 30 ft/s. If the two balls must not collide under any circumstances, determine the maximum allowed range of initial h...
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Find $\frac{d}{dx} (\sum_{n=0}^{\infty} \frac{x^{n+1}}{n+1})$. Is my approach of differentiating term-by-term and then summing the geometric series correct, leading to the final answer of $\frac{x}{(1-x)^2}$ for $|x| < 1$?
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When bonds are issued between the interest date and the maturity date, the: a. issuer receives more in bond proceeds than the face value of the bonds. b. issuer receives less in bond proceeds than the face value of the bonds. c. issuer pays more for the bonds than the face value of the bonds. d. bond is sold at par...
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For a multiple regression model, which is the correct interpretation of the coefficient of {eq}X_1{/eq} in the equation {eq}Y = 12 - 0.65X_1 - 0.43X_2{/eq} ? a. If {eq}X_1{/eq} increases by 1 unit, then {eq}X_2{/eq} will decrease by 0.43 unit, holding {eq}Y{/eq} constant. b. If {eq}X_1{/eq} increases by 1 unit, then ...
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A stock will pay a dividend of $8 in one year, and dividends are expected to grow at a constant rate of 2% per year. If you require a 10% return on your investment, approximately how much will you pay for this stock?
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The two lowest energy levels of the particle in the box are {eq}E_{n=1} = \frac{\pi^2 \hbar^2}{2mL^2} {/eq} and {eq}E_{n=2} = \frac{4 \pi^2 \hbar^2}{2mL^2} {/eq}. If the separation in energy between these two levels is to be no less than {eq}1.0 \times 10^{-20}\ J {/eq}, what is the maximum allowable length of the b...
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If corporate profits equal $100 and personal savings equal $200, then what is national saving? a. $100 b. between $100 and $300 c. $300 d. more than $300 e. None of the above
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Marginal Benefit The demand schedule for a product shows the: (a) different units a consumer would choose at various prices. (b) total revenue obtained by a firm at each of a series of prices. (c) maximum price a consumer would pay at various levels of output. (d) relationship between income and demand.
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The table given below is the cost information for a monopolist. Refer to Table 16.2. What is the profit-maximizing (or loss-minimizing) quantity for this firm? Price Quantity Total Cost $20 0 $5 $18 1 $11 $16 2 $15 $14 3 ...
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Determine the simple interest. Find the simple interest to the nearest cent. $5350 at 6% for 60 days (Hint: 60 days is 60/365 year) a. $53.5 b. $234.5 c. $578.47 d. $51.61
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Your firm is a U.K.-based exporter of bicycles. You have sold an order to a French firm for €1,000,000 worth of bicycles. Payment from the French firm (in euros) is due in 12 months. Use a money market hedge to re-denominate this one-year receivable into a pound-denominated receivable with a one-year maturity. Interes...
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Suppose that the U.S. interest rate is 4% and that interest parity holds. What do you expect the current exchange rate to be given the expected future exchange rate, E(St+1), if the forward interest rate in the U.S. is 1%, the euro interest rate is 3%, and the current dollar/euro exchange rate is 1.05? a. E(S t+1) = 0...
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Use a double integral to find the volume of the solid bounded by the surface {eq}f(x,y) = x^2 + y^2{/eq} and below by the triangle enclosed by the lines {eq}y = 2x{/eq}, {eq}x = 0{/eq} and {eq}x+y = 3{/eq} in the {eq}xy{/eq}-plane.
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On January 1, 2014, the Stackpole Company acquired equipment for $880,000. The equipment was expected to have a useful life of eight years, with an estimated residual value of $80,000. The straight-line method of depreciation is being used. On January 1, 2016, it was determined that the equipment would last five more y...
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The Salinas Co. manufactures a single product that goes through two processes mixing and cooking. The following data pertains to the Mixing Department for September 2010: Work in process on 9/1 (70% complete as to conversion) $ 28,000 Units started during September 20,000 Units completed and transferred out 14,...
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Commonwealth Construction (CC) needs {eq}\$3 {/eq} million of assets to get started and it expects to have a basic earning power ratio of {eq}20 \% {/eq}. CC will own no securities, so all of its income will be operating income. If it so chooses, CC can finance up to {eq}45 \% {/eq} of its assets with debt which wil...
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Nelson Manufacturing is expected to pay a dividend of $1.25 per share at the end of the year (D1 = $1.25). The stock sells for $32.50 per share and its required rate of return is 10.5%. The dividend is expected to grow at some constant rate g. Assuming the stock is in equilibrium, what is the expected year-end dividend...
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James Corporation has not yet decided on the required rate of return to use in its capital budgeting. This lack of information will prevent James from calculating a project's: a. Net present value. b. Internal rate of return. c. Payback period. d. None of the above; the lack of information will not prevent the calc...
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The total time required to get an order of machine parts filled is normally distributed with a mean of 60 hours and a standard deviation of 10 hours. What is the probability that the order will be filled in less than one day (24 hours)?
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Using the formula sheet for the three main characteristics of the three main production processes, answer the following: The following production process data were taken from the records of the Finishing Department for the first quarter of the current year. 30,000 units were started into production 5,000 units were ...
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The cost of capital is equal to the: a. WACC only b. after-tax cost of debt only c. return the firm's investors expect on their investment in the firm d. pre-tax cost of debt only
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Uncle Butch's Hunting Supply Shop reports the following information related to inventory: CostRetail Beginning inventory$40,000$95,000 Purchases$75,000$200,000 Net additional markups$15,000 Net markdowns$(22,000) Goods available for sale$115,000$288,000 Sales(180,000) Ending inventory at retail$108,000 Calculate Unc...
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When a firm produces at the point where MR = MC and the price of its product is higher than the cost per unit, the profit that it is earning is considered to be A. maximum. B. normal. C. above normal. D. below normal.
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If you purchase Large Oil, Inc. for $20 and the firm pays a $1.50 annual dividend which you expect to grow at 7.5 percent, what is the implied annual rate of return on your investment?
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Company issues 3,000 shares of $1 par value common stock for $135,000 in cash. Which of the following journal entries records the transaction? a. Cash 135,000/ Common Stock 1,000/ Paid-in capital 134,000 b. Cash 3,000/ Common Stock 3,000 c. Cash 3,000/ Paid-in Capital 3,000 d. Cash 135,000/ Common Stock 135,000
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Management authorized the purchase of a large quantity of inventory for early December. The purchase will have credit terms of 2/10, n/30. They will authorize payment by the discount rate. How will this decision affect the period's cash flows from the operations indirect method? A. It will increase this period's cash ...
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Tarm Co. has an outstanding mortgage for $180,000, payable annually at year-end. At the end of the current year, the loan is expected to be paid off in five additional years. If the market rate of interest is 12% and Tarm makes the regular payments, the balance of the mortgage at the end of the current year is approxim...
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If the projected inflation rate now in the U.S. is 10% for the next year and the current spot rate is $0.40/DM, what would the projected inflation rate in Germany be now if the future spot rate is $0.4231/DM?
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$P(D)=0.40$, $P(C)=0.50$, $P(E)=0.20$, $P(F)=0.15$, $P(G)=0.35$. $P(D\cap F)=0.10$, $P(E\cap F)=0$, $P(G\cap F)=0.05$. $P(D\cap E)=0.10$, $P(D\cap G)=0$, $P(E\cap G)=0.20$. $P(D\cap E\cap F)=0.05$, $P(D\cap E\cap G)=0.05$, $P(E\cap F\cap G)=0$. $P(D\cap F\cap G)=0$. Find $P(F\cup G| E)$.
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A new machine costs $32,000 and is expected to have a 10-year life. The new machine will be depreciated on a straight-line basis over 10 years to a zero estimated salvage value. This new machine is expected to reduce the firm's cash operating costs by $5,500 per year. If the firm is in the 40 percent marginal tax brack...
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Given the following list of general ledger accounts, prepare a statement of financial position for Populus Corporation as of December 31, 2017: Accounts Receivable $15,000 Accounts Payable 42,000 Accumulated Depreciation-Buildings 31,000 Allowance for Uncollectible Accounts...
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We know that the graph {eq}x^{2/3}+y^{2/3}=1{/eq} has a cusp at (0,0). Let {eq}f(x,y)=x^{2/3}+y^{2/3}{/eq}. I am trying to prove that D^2f(0,0)=0 by showing that D^2f(x,y) converges uniformly to zero as (x,y) approaches (0,0). Can anyone provide a step-by-step argument?
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Malcolm Products manufactures 26,000 units of part S-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is: Direct materials$2.30 Direct labor$10.60 Variable manufacturing overhead$3.70 Fixed manufacturing overhead$8.20 Total cost per part $24.80 An outside supplier ...
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The recording of depreciation is important because: A. It reduces the asset's book value to its estimated fair market value. B. It allocates the cost of the asset properly over the periods expected to benefit from its use. C. It reduces the amount of total asset value on the balance sheet. D. It helps prevent the c...
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You have collected the following information from your favorite financial website: Stock (Div)Div yld%Peratio close price netch 52 week price hi low palm coal(.36)2.661013.90-0.2477.4010.43 lake lead group(1.54)3.81040.43-0.0155.8133.42 sir(2)2.21088.973.07130.9369.50 drdime(.9)5.8615.53-0.2650.3414.05 candy galore(...
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Use L'Hopital's Rule to determine the following limit: {eq}\lim_{x \rightarrow 0} \frac{e^{2x} - 1 - 2x}{cos \ x - 1} {/eq}
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Use Green's Theorem to evaluate: {eq}\int_{C}\vec{F}.\vec{dr} {/eq} , where {eq}\vec{F}(x,y)=<5x+e^{y},2x+e^{x}> {/eq}, and C is the triangle from {eq}(0,0),\ (1,0), {/eq} and {eq}(0,1) {/eq} oriented clockwise.
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Silmon Corporation makes a product with the following standard costs: Standard Quantity or HoursStandard Price or Rate Direct materials6.5 grams$8 per gram Direct labor0.3 hours$14 per hour Variable overhead0.3 hours$3 per hour In June the company produced 5,600 units using 32,630 grams of direct material and 2,640...
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Find the exact area of the surface obtained by rotating the curve about the x-axis. (Assume that the curve is always concave up so that there are no horizontal inflection points.) {eq}\sqrt[3]{x}, \; 1 \leq x \leq 8 {/eq}.
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Founders State Bank developed a standard for teller staffing that provided for one teller to handle 10 customers per hour. During June, the bank averaged 58 customers per hour and had eight tellers on duty at all times. (Relief tellers filled in during lunch and rest breaks.) The teller compensation cost is $12 per hou...
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BSU Inc. wants to purchase a new machine for $22,500, excluding $700 of installation costs. The old machine was bought five years ago and had an expected economic life of 10 years without salvage value. This old machine now has a book value of $1,700, and BSU Inc. expects to sell it for that amount. The new machine wou...
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Assume a company makes 25,000 units per period and has a beginning inventory of 2,000 units, an ending inventory of 5,000 units, and a total manufacturing cost per unit of $25. Under absorption costing, what is the amount of period cost? a. $562,500. b. $687,500. c. $625,000. d. $525,000.
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Calculate the curl of the following electric field. {eq}\vec E = (4y^2+\frac{3x^2y}{z^2})\vec {u_x}+(8xy+\frac{x^3}{z^2})\vec {u_y}+(11-\frac{2x^3y}{z^3})\vec {u_z} {/eq}
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A corporation sells one product. 20% of its sales are on account. Cash sales are collected as follows: 25% in the month of sale, 60% in the following month, and 15% in the second following month. The cost of goods sold is 70% of sales. Purchases are paid as follows: 30% in the month of purchase, 60% in the follow...
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_____ financial statements report on activities over a period of time. A. Long-term B. Intermediate-term C. Short-term D. Noncurrent
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What is the increasing interval of the function f(x) = 6x^2 + x - 1?
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Part 31R is used by M Corporation to make one of its products. A total of 22,600 units of part 31R is prepared each year; it costs $16 per unit to make this part (as follows): Direct materials $2.90 Direct labor 3.10 Variable overhead 3.80 Fixed overhead 6.20 Total $16.00 An outside supplier has offered to sell M Cor...
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A student is given an exam consisting of 8 essay questions divided into 4 groups of 2 questions each. The student is required to select a set of 6 questions to answer, including at least 1 question from each of the 4 groups. How many sets of questions satisfy this requirement?
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Linke Motors has a beta of 1.30, the T-bill rate is 3.00%, and the T-bond rate is 6.5%. The annual return on the stock market during the past 3 years was 15.00%, but investors expect the annual future stock market return to be 13.00%. Based on the SML, what is the firm's required return?
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$$\int_{-\infty}^{0} e^{x}\delta (x^{2} + x +1)dx$$ How do I evaluate this integral using the sifting property, and what happens with the negative values?
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Delta Corporation uses a standard cost system and has established the following standards for one unit of product: Standard Quantity Standard Price/Rate Standard Cost Direct Materials 3.0 pounds $2.00 per pound $6.00 Direct Labor 2.0 hours $12.00 per...
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Kimm Co. has cash, accounts receivable, inventory, and net plant, property, and equipment with fair values of $10,000, $15,000, $25,000, and $90,000, respectively. The fair value of Kimm's liabilities is $70,000. The book value of Kimm's net assets is $90,000. In a business combination with Trix Co., Kimm will receiv...
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Given the following market values of stocks in Martin Red's portfolio and their expected rates of return, what is the expected rate of return for his common stock portfolio? Stock Market Value ($ Mil.) E ( Ri ) Disney 15,000 0.14 Starbucks 17,000 -0.04 ...
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Which of the following is not correct about bacterial conjugation? a. {eq}\text F^- {/eq} cells do not contain the F factor. b. Bacterial conjugation results in an exchange of genes between two bacterial cells. c. Genes on the F factor code for sex pili. d. Genes can be transferred from the donor to the recipient....
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Edward is planning to buy a boat in 2 years. He is planning to save $5,510 per year. He deposits his savings in a bank account earning 5.5% per year. The boat will cost $20,000. How much additional money will Edward need in 2 years?
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The five firm members of Microbrewers, Inc. are considering the use of either the weighted average cost of capital (WACC) or the cost of equity capital to evaluate new investment opportunities. Which of the following statements is correct? a. The WACC is the correct approach since it takes into account all of the sour...
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Let {eq}Z {/eq} be a random variable with a standard normal distribution. Find {eq}P(-0.4 \le Z \le 0.4) {/eq}
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What is a reasonable explanation for the following fact? If the total value of final goods and services produced in an economy was $200 billion in 2010, and it was $225 billion in 2011, then the production of final goods and services was also $25 billion in 2011. a. It is not possible for the value of production to i...
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A is looking at a new project, constructing a botanical garden near the college. The construction will begin in 1 year and be completed in 4 years. The construction requires an investment of $1,000,000. At the end of the project, the garden will be sold for its depreciated value of $500,000. The project will reduce ope...
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The CFO of MTA Corporation is evaluating a proposed capital budgeting project (project Delta) that requires an initial investment of $1,600,000 and returns $375,000 per year for 7 years. She has determined that the WACC for this project is 12%. What is the PI for the proposed project?
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