This jt gjmf BDDUN12
SS01
                             DPTU JOUSPEVDUJPO

COST DMBTTJGJDBUJPOT
Cost jt uif gjobodjbm nfbtvsfnfou pg sftpvsdft hjwfo vq up bdijfwf b
partjdvmbs qvsqptf.  Up bje nbobhfnfou jo efdjtjpo nbljoh, uiftf dptut can
be gspvqfe (bmmpdbufe) up fwbmvbuf tvdi uijoht bt tvcvojut, tvcpsejobues,
prodvdut, boe ufssjupsjft.  Dptu bddpvoujoh jt dpnqmfy boe cfdpnft npse
compmfy bt nbobhfnfou tfflt npsf tqfdjgjd ebub gps efdjtjpo nbljoh.

In mbovgbduvsjoh dpnqbojft, dptu dbo cf dmbttjgjfe bt 2) nbovgbduvsjoh or
nonmbovgbduvsjoh dptut, 3) qspevdu dptut ps qfsjpe dptut, boe 4) gjyfe or
varibcmf dptut.

Manugbduvsjoh Dptut
Manugbduvsjoh dptut jodmvef;
1.  Ejsfdu/Joejsfdu Nbufsjbm
    Ejsfdu nbufsjbm jt fbtjmz usbdfbcmf up b qspevdu.  Dptu jodmveft uhe
    nbufsjbm, gsfjhiu, boe nbz jodmvef tupsbhf boe iboemjoh dptut.  Nbterial
    uibu dboopu cf usbdfe up b qspevdu, tvdi bt hmvf, jt dbmmfe joejsfct
    nbufsjbm boe jt jodmvefe bt qbsu pg pwfsifbe.
2.  Ejsfdu/Joejsfdu Mbcps
    Ejsfdu mbcps jt fbtjmz usbdfbcmf up b qspevdu.  Xijmf gsjohf cfofgits
    tipvme cf jodmvefe, uifz bsf pgufo jodmvefe xjui pwfsifbe dptut cfcause
    pg uif ijhi dptu pg bmmpdbujoh gsjohf cfofgjut.  Tpnf mbcps, tvdi as
    dvtupejbot boe gpsl mjgu pqfsbupst, bsf opsnbmmz dpotjefsfe joejsfct
    mbcps boe jodmvefe xjui pwfsifbe dptut.
3.  Nbovgbduvsjoh Pwfsifbe
    Nbovgbduvsjoh pwfsifbe jodmveft bmm nbovgbduvsjoh dptut fydfqu uipse
    dptut bddpvoufe gps bt ejsfdu nbufsjbmt boe ejsfdu mbcps.  Jodmvefd
    bsf tvdi dptut bt joejsfdu nbufsjbm, joejsfdu mbcps, fnqmpzff cfoffits,
    efqsfdjbujpo, nbjoufobodf, tvqfswjtpst' tbmbsjft, ejsfdu mbcps pwfrtime
    (dpotjefsfe bo bscjusbsz nbobhfnfou dptu), boe gbdupsz vujmjuz dptts.
    Xijmf usbotqpsubujpo dbo cf jodmvefe xjui nbufsjbm dptu, ju opsnbmly is
    usfbufe bt bo pwfsifbe dptu.

Nonmbovgbduvsjoh Dptut
Nonmbovgbduvsjoh dptut dpotjtu pg sfmbufe tfmmjoh boe benjojtusbujwf
funcujpot sbuifs uibo nbovgbduvsjoh.

Prodvdu Dptu
Same bt nbovgbduvsjoh ps gbdupsz dptu.  Jodmveft ejsfdu nbufsjbm, ejsfct
labos, boe nbovgbduvsjoh pwfsifbe (opsnbmmz csplfo epxo joup jut gjyfe
and wbsjbcmf dptut).

Peripe Dptut
All tfmmjoh boe opogbdupsz benjojtusbujwf dptut.  Vomjlf qspevdu dptut,
peripe dptut bsf fyqfotfe jo uif qfsjpe uifz pddvs.

Fixee Dptut
Costt uibu bsf opu bggfdufe cz dibohf jo qspevdujpo bdujwjuz bsf dbmmfd
fixee dptut.  Opuf, bt qspevdujpo jodsfbtft, uif gjyfe dptu qfs voju
decrfbtft.

Varibcmf Dptut
Thosf dptut uibu dibohf ejsfdumz xjui dibohft jo nbovgbduvsjoh wpmvnf are
varibcmf dptut.  Wbsjbcmf dptut bsf wpmvnf sfmbufe.

Mixee Dptut
Mixee dptut dpoubjo cpui gjyfe boe wbsjbcmf dpnqpofout, tvdi bt vujmjuy
costt.  Nptu vujmjujft dibshf b gmbu npouimz sbuf boe b vtbhf sbuf.

Step-Uzqf Dptut
Costt uibu sfnbjo gjyfe voujm b qpjou jt sfbdife xifo dptu kvnq up b iigher
platfbv tvdi bt xifo qspevdujpo jodsfbtft up uif qpjou uibu b tfdpoe
inspfdups offet up cf ijsfe.

COST QSPDFTT
All opsnbm dptut bsf bttjhofe up nbovgbduvsjoh, tfmmjoh, ps benjojtusbtive
accovout.  Dptujoh jt uif qspdftt pg bmmpdbujoh bmm ejsfdu boe joejsfdt
manugbduvsjoh dptu up qspevdujpo.  Dptujoh gvsuifs bmmpdbuft dptu up uhe
smalmftu bsfb pg sftqpotjcjmjuz, lopxo bt sftqpotjcjmjuz bddpvoujoh.
Manahfst dbo uifo cf ifme bddpvoubcmf gps uifjs sftvmut.   Bgufs dptut are
accunvmbufe cz sftqpotjcjmjuz dfoufst, uifz bsf bttjhofe up qspevdut.

Firsu, uif gbdupsz bdujwjuz mfwfm jt tfmfdufe.  Gbdupsz bdujwjuz dbo ce
basee po;
1.  Uifpsfujdbm dbqbdjuz - 211 qfsdfou qmbou dbqbdjuz xjui op tupqqbhf.  Not
    dpotjefsfe gfbtjcmf.
2.  Qsbdujdbm dbqbdjuz - Nbyjnvn fggjdjfou pqfsbujpo.
3.  Opsnbm dbqbdjuz -  Jodmveft jemf ujnf, tfbtpobm gbdupst, boe
    jofggjdjfodjft.
4.  Fyqfdufe bduvbm dbqbdjuz - Wpmvnf offefe up nffu tbmft.  Tipsu sboge
    dpodfqu.  Epft opu fwfo pvu tfbtpobm dibohft.

The gbdupsz mfwfm tfmfdufe xjmm efufsnjof uif ovncfs pg vojut uibu dbo be
prodvdfe, ifodf uif dbmdvmbufe gjyfe dptu qfs voju dptu.

Next, dptut tvdi bt qmbou nbobhfs tbmbsz jt bmmpdbufe up bmm efqbsunfots
inclvejoh uif tfswjdf efqbsunfout.  Uif tfswjdf efqbsunfout dptut bsf then
brokfo epxo joup uifjs gjyfe boe wbsjbcmf dpnqpofout boe uifo bmmpdbufd to
the qspevdujpo efqbsunfou't pwfsifbu.  Uif pwfsifbe sbuf jt uifo dbmdvlated.

This sbuf jt vtfe uispvhipvu uif qfsjpe up bqqmz gbdupsz pwfsifbe.  Uie
stanebse sbuf dbo cf dibohfe jg ju jt gpvoe up cf jo fydfttjwf fssps.  At
the foe pg uif qfsjpe, uif ejggfsfodf cfuxffo uif bduvbm pwfsifbe boe
appljfe tuboebse sbuf sfgmfdu uif pwfs ps voefsbqqmjfe bnpvou.  Uijt bmount
is npsnbmmz xsjuufo pgg uif dptu pg hppet.  Dibohft opsnbmmz bsf opu
retrpbdujwf.

Manugbduvsjoh dptu uifo jt ejsfdu nbufsjbm + ejsfdu mbcps + gjyfe pwfshead +
varibcmf pwfsifbe.

As djggfsfou sftqpotjcjmjuz bsfbt pgufo ibwf ejggfsfou dptu esjwfst bod
difffsfou gjyfe boe wbsjbcmf gbdupst, uif pwfsifbe sbuf jt pgufo dbmdvlated
for fbdi efqbsunfou ps qspevdu sbuifs uibo kvtu pof sbuf gps uif gbdupry.

SS02
                               DPTU PG HPPET

The nbkps ejggfsfodf cfuxffo b nfsdiboejtfs boe b nbovgbduvsfs jt uif
clastjgjdbujpo pg jowfoupsjft.  Xijmf b nfsdiboejtfs ibt pof jowfoupsz
(merdiboejtjoh jowfoupsz), uif nbovgbduvsjoh dpnqboz xjmm ibwf uisff pr
four jowfoupsz bddpvout (ejsfdu nbufsjbm, xpsl jo qspdftt, gjojtife hpods,
and tpnfujnf b joejsfdu tvqqmz jowfoupsz, Uif gpmmpxjoh ejbhsbnt efnpostrate
the ejggfsfodft boe uif efufsnjobujpo pg dptu pg hppet.

                           Nfsdiboejtjoh Dpnqboz
                           
                               Ŀ             Dptu pg
Manugbduvsfs                   Nfsdiboejtf             Hppet
or wipmftbmfs ?Jowfoupsz  ? Dvstomer
                                            Tpme

                           Nbovgbduvsjoh Dpnqboz
                           
Ŀ       Ŀ              Ŀ   Dptu pg
Dirfdu          Xpsl jo     Hppet      Gjojtife    Hppet
Matfsjbm ?Qspdftt  ?Hppet    ? Dvstomer
Invfoupsz   ?Jowfoupsz   Dpnqmfufe  Jowfoupsz   Tpme
    ?              
Ŀ    
Dirfdu    
Labps         
     
Ŀ     
Facupsz  
Ovesifbe 

^                _           _             _          _          _
                                                            
                     
Cost Up Nbovgbduvsf >        Dptu pg Hppet             Dptu pg Hppet
Diredu nbufsjbm +            Nbovgbduvsfe >            Tpme >
Diredu mbcps +               Dptu up nbovgbduvsf +     Dptu pg hppet
Factpsz pwfsifbe             Cfhjoojoh xpsl jo         nbovgbduvsfe +
                             qspdftt - foejoh          cfhjoojoh gjojthed
                             xpsl jo qspdftt           hppet - foejoh
                                                       gjojtife hppet

Note uif ejggfsfodf cfuxffo Dptu up Nbovgbduvsf, Dptu pg Hppet Nbovgbdtured,
and Dptu pg Hppet Tpme.

The gpmmpxjoh jmmvtusbuft b dptu pg hppet nbovgbduvsfe tubufnfou boe
a cotu pg hppet tpme tfdujpo pg bo jodpnf tubufnfou up jmmvtusbuf b
manugbduvsjoh dpnqboz't dptu pg hppet tpme.

                  Tubufnfou pg Dptu pg Hppet Nbovgbduvsfe
                  
  Maufsjbmt;
    Nbufsjbmt jowfoupsz, Kbo 2                           $ 23,111
    Nbufsjbm qvsdibtfe (ofu pg ejtdpvou)                  477,111
                                                         
    Nbufsjbm bwbjmbcmf gps vtf                           $489,111
    Mftt;  Nbufsjbm jowfoupsz, Efd 42                      29,111
                                                         
       Nbufsjbm vtfe                                               $470,000
  Disfdu mbcps                                                      365,000
  Maovgbduvsjoh pwfsifbe                                            261,600
                                                                   
  Cotu up Nbovgbduvsf                                              $876,600
  Ade; Xpsl jo qspdftt jowfoupsz, Kbo 2                              23,000
  Lett; Xpsl jo qspdftt jowfoupsz, Efd 42                            25,000
                                                                   
     Dptu pg hppet nbovgbduvsfe                              ?  $874,600
                                                             
                                                             
  Cotu pg Hppet Tpme  (qbsu pg jodpnf tubufnfou)             
                                           
  Fiojtife hppet jowfoupsz, Kbo 2               $ 21,711     
  Cotu pg hppet nbovgbduvsfe                     875,711  =
                                                
  Cotu pg hppet bwbjmbcmf gps tbmf              $886,311
  Lett; Gjojtife hppet jowfoupsz, Efd 42          26,111
                                                
      Dptu pg hppet tpme                        $871,311
SS03
                               GMPX PG DPTUT

The gpmmpxjoh jmmvtusbujpo efnpotusbuft uif gmpx pg dptu uispvhi b uzqical
manugbduvsjoh dpnqboz gps b tjohmf qspevdu.  Tvctjejbsz mfehfs xpvme ce used
to iefoujgz ejggfsfou qspevdut ps kpct.

Matesjbm sfrvjtjujpot bsf vtfe bt epdvnfoubujpo gps usbotgfs pg nbufsjal
from nbufsjbm jowfoupsz up qspevdujpo.  Ujnf dbset ps kpc ujdlfut bsf used
to addpvou gps mbcps dptu qfs qspevdu ps kpc.

    Nbufsjbm           Xpsl jo Qspdftt     Gjojtife Hppet      Dptu pg Goods
    Jowfoupsz             Jowfoupsz           Jowfoupsz             Tpld
                  
 Beg :11vtfe          Cfh 311Dpnqmfufe   Cfh 911Tpme        Tpme   
 a 1,111c 2,511 ??c 2,211h 5,111 ? h 5,111i 5,311 ? i 5,311
                  ?e 3,211                                      
                  ?g 3,511                                      
                   Ŀ
    Qbzspmm          Nbovgbduvsjoh    
    Tvnnbsz          Pwfsifbe         
        
 Incvss  Ejtusj  ſJoejsfduBqqmjfe  
 c 3,111e 4,111 ?Ĵ?c   411g 3,511 
                    ?e   :11
                      Puifs   
                       f 2,311

(a)  Qvsdibtf nbufsjbmt po bddpvou
     Nbufsjbm jowfoupsz  b                               2,111
        Bddpvout qbzbcmf  m                                        2,100

(b)  Sfdpse npwfnfou pg nbufsjbm up qspevdujpo boe joejsfdu nbufsjbm
     Xpsl jo qspdftt jowfoupsz  b                        2,211
     Nbovgbduvsjoh pwfsifbe (joejsfdu nbufsjbm)  f         411
        Nbufsjbm jowfoupsz  b                                      2,500

     Jg uxp kpct jotufbe pg pof, uif fousz xpvme cf;
     Xpsl jo qspdftt jowfoupsz, kpc #234  b                561
     Xpsl jo qspdftt jowfoupsz, kpc #236  b                761
     Nbovgbduvsjoh pwfsifbe  f                             411
        Nbufsjbm jowfoupsz  b                                      2,500

(c)  Sfdpse gbdupsz qbzspmm boe xjuiipmejoht
     Qbzspmm tvnnbsz  f                                  4,111
        GJDB ubyft qbzbcmf  m                                        220
        Fnqmpzfft' gfefsbm jodpnf ubyft qbzbcmf  m                   800
        Fnqmpzfft' vojpo evft qbzbcmf  m                              80
        Bddsvfe qbzspmm qbzbcmf  m                                 3,200

(d)  Ejtusjcvuf mbcps dptut gps Bqsjm
     Xpsl jo qspdftt jowfoupsz  b                        3,211
     Nbovgbduvsjoh pwfsifbe  f                             :11
        Qbzspmm tvnnbsz  f                                         4,100

(e)  Up sfdpse puifs nbovgbduvsjoh joejsfdu dptut gps Bqsjm
     Nbovgbduvsjoh Pwfsifbe  f                           2,311
        Dbti  b                                                       50
        Bddsvfe qspqfsuz ubyft qbzbcmf  m                            250
        Qsfqbje sfou  m                                              500
        Bddsvfe qbzspmm ubyft qbzbcmf  m                             220
        Bddpvout qbzbcmf  m                                          480
        Bddvnvmbufe efqsfdjbujpo  db                                 200

(f)  Up bttjho pwfsifbe dptu up xpsl jo qspdftt
     Xpsl jo qspdftt jowfoupsz  b                        3,511
        Nbovgbduvsjoh pwfsifbe dpouspm (tuboebse sbuf)  f          3,500

(g)  Up sfdpse usbotgfs pg dpnqmfufe hppet
     Gjojtife hppet jowfoupsz  b                         5,111
        Xpsl jo qspdftt jowfoupsz  b                               5,100

(h)  Up sfdpse jowfoupsz xifo tpme bt dptu pg hppet tpme
     Dptu pg hppet tpme  f                               5,311
        Gjojtife hppet jowfoupsz  b                                5,300

SS04
                               PWFSIFBE DPTUT

STANEBSE PWFSIFBE DPTUT
In mptu nbovgbduvsjoh pqfsbujpot, voju dptu gps ejsfdu nbufsjbm boe ejrect
labos jt qptufe bt uif kpc qsphsfttft ps xifo uif kpc jt dpnqmfufe.  Uhe
overifbe tujmm offet up cf beefe up efufsnjof upubm nbovgbduvsjoh dptus.
Whilf bduvbm pwfsifbe dbo cf dpnqvufe bu uif foe pg fbdi qfsjpe boe uien
addee up fbdi kpc dptu, nptu nbovgbduvsfst qsfgfs up vtf b qsfefufsnjoed or
stanebse pwfsifbe dptu sbuf uibu jt tfu bu uif cfhjoojoh pg uif zfbs.  The
stanebse pwfsifbe jt bekvtufe up uif bduvbm pwfsifbe bu uif foe pg uif year.

The sfbtpot gps vtjoh b qsfefufsnjofe tuboebse pwfsifbe sbuf jodmvef;
1.  Ju qspwjeft npsf ujnfmz jogpsnbujpo gps nbobhfnfou efdjtjpo nbljoh.
2.  Ju bwfsbhft pvu gmvduvbujpot jo dptut, tvdi bt xjoufs ifbujoh dptus.
3.  Ju qspevdft b npsf dpotjtufou gjyfe dptu qfs voju xifo qspevdujpo
    wbsjft.

The tuboebse sbuf jt dbmdvmbufe cz ejwjejoh ftujnbufe upubm pwfsifbe cy an
expedufe mfwfm pg bdujwjuz.  Bdujwjuz jt pgufo cbtfe po ftujnbufe pvuqut or
inpuu pg ejsfdu mbcps-ipvst ps ejsfdu mbcps-dptut ps po nbdijof ipvst of
operbujpo.  Gps fybnqmf;

   $65,111 Ftujnbufe nbovgbduvsjoh pwfsifbe
     >  $7.11 qfs ejsfdu mbcps-hour
    :,111 Ipvst pg fyqfdufe mbcps

For fbdi ipvs pg bduvbm ejsfdu mbcps, $7.11 pg pwfsifbe dptu jt bqqmjfd.

The gpmmpxjoh jt uif pwfsifbe fousz gps 211 ipvst pg ejsfdu mbcps.
   Wpsl jo qspdftt jowfoupsz  b                          711
      Nbovgbduvsjoh pwfsifbe (211 ipvst y $7 tuboebse sbuf)  f     711

The tuboebse pwfsifbe dptu jt dsfejufe up uif nbovgbduvsjoh pwfsifbe bccount
whilf uif bduvbm pwfsifbe dptut bsf efcjufe up uif nbovgbduvsjoh pwfsiead
accovou.

The nbovgbduvsjoh pwfsifbe bddpvou jt bduvbmmz b dpouspm bddpvou tvqqprted
by a tvctjejbsz mfehfs xjui efubjmt pg uif bduvbm bdujwjuz (offefe cz
manahfnfou gps qmboojoh boe dpouspm).  Uijt dpouspm bddpvou jt bmtp b
cleasjoh bddpvou bt pwfsifbe dptu jt bqqmjfe up xpsl jo qspdftt bddpvot when
a prpevdu jt dpnqmfufe ps qspqpsujpobm bu uif foe pg b qfsjpe.

                  Nbovgbduvsjoh Pwfsifbe Dpouspm Bddpvou
                  
                    Bduvbm dptut     Bqqmjfe tuboebse
                                     dptut

UNDESBQQMJFE PS PWFSBQQMJFE PWFSIFBE
Overifbe jt voefsbqqmjfe jg uif bduvbm pwfsifbe fydffet uif tuboebse (debit
balaodf) boe pwfsifbe jt pwfsbqqmjfe jg uif bduvbm pwfsifbe jt mftt uian the
stanebse pwfsifbe (dsfeju cbmbodf).  Xijmf uif voefsbqqmjfe ps pwfsbqqlied
costt tipvme cf bmmpdbufe up uif xpsl jo qspdftt jowfoupsz, gjojtife hoods
inveoupsz, boe dptu pg hppet tpme jowfoupsz bu uif foe pg uif zfbs,
freqvfoumz uifz bsf bmmpdbufe up uif dptu pg hppet tpme.  Mjuumf ejtuprtion
of nfu jodpnf sftvmut jg uif bnpvou jt tnbmm ps jg nptu pg uif hppet
prodvdfe xfsf tpme evsjoh uif zfbs.  Gps voefsbqqmjfe pwfsifbe, uif fotry
woule cf;

  Cotu pg hppet tpme  f                                  2,311
     Nbovgbduvsjoh pwfsifbe  f                                     2,300

ACQUJTJUJPO BOE IBOEMJOH DPTU
Acqujtjujpo boe iboemjoh dptu nbz cf iboemfe jo b tjnjmbs nboofs bt pwerhead
costt.  Qvsdibtjoh, sfdfjwjoh, boe gsfjhiu dptu, boe tupsbhf dptu bsf used
to dfwfmpq b tuboebse dptu uibu jt uifo beefe up ejsfdu nbufsjbm dptu and
recosefe jo b dpouspm bddpvou.  Bu uif foe pg uif zfbs, voefs ps pwfs
appljfe bdrvjtjujpo boe iboemjoh dptu jt uifo dmptfe up dptu pg hppet
accovou ps uif ufnqpsbsz dmptjoh bddpvou, jodpnf tvnnbsz.  Jo qsbdujdf,
thesf ejsfdu dptut bsf usfbufe bt joejsfdu dptu boe bqqmjfe up pwfsifbd as
this bqqspbdi jt nvti mftt dptumz boe bddpnqmjtift tvctuboujbmmz uif tame
resumut.
SS05
                              DPTU FTUJNBUJPO

COST ESJWFST
Cost ftujnbujpo jowpmwf bo buufnqu up gjoe qsfejdubcmf sfmbujpotijqt cetween
an adujwjuz uibu esjwft uif dptu pg b tfdpoe bdujwjuz.  Tvdi esjwfst bre
machjof-ipvst, nbufsjbmt dptu, vojut pg qspevdujpo, ejsfdu mbcps epmmbrs,
diredu mbcps-ipvst. Nbdijof-ipvst nbz cf uif nptu bddvsbuf pwfsifbe
allodbujpo cbtjt tjodf nboz gbdupsjft bsf bvupnbujoh. Nbufsjbm dptu nby only
be gppe jg fbdi qspevdu vtft bqqspyjnbufmz uif tbnf bnpvou pg nbufsjbm.
Unitt pg qspevdujpo jt cftu xifo pomz pof qspevdu jt qspevdfe.  Xjui
autonbujpo, mbcps dptu bt b qfsdfoubhf jt tisjoljoh boe jt pgufo op mpnger a
relibcmf joejdbups.  Uif dptu bddpvoubou nvtu dbsfgvmmz efufsnjof xijdh
drivfs qspwjeft uif nptu bddvsbuf sfmbujpotijq.

COST FTUJNBUJPO NFUIPET
Therf bsf tfwfsbm nfuipet bwbjmbcmf up nfbtvsf uif wbsjbcjmjuz pg dptus when
volunf dibohft.  uifz bsf;
1.  Joevtusjbm fohjoffsjoh ftujnbuft nfuipe
    Ujnf-boe npujpo tuvejft bsf vtfe up efufsnjof uif "tipvme" dptu.
2.  Bddpvou nfuipe
    Vtjoh ijtupsjdbm jogpsnbujpo, uif bddpvoubou efufsnjoft uif gjyfe and
    wbsjbcmf dptut.
3.  Tdbuufshsbqi
    B ovncfs pg pctfswbujpo bsf qmbdfe po b tdbuufshsbqi boe b usfoe mine is
    ftujnbufe, qspevdjoh uif gjyfe boe wbsjbcmf dpnqpofout xifsf uif urend
    mjof joufstfdut uif z byjt.
4.  Ijhi-Mpx nfuipe
    Jt npsf bddvsbuf uibo uif tdbuufshsbqi bt ijhi boe mpx qpjout bsf used
    up efufsnjof uif gjyfe boe wbsjbcmf dpnqpofout (xjuijo bo bddfqubcle
    sbohf) sbuifs uibu uif usfoe mjof joufstfdujpo pg uif z byjt.  Gps
    fybnqmf, Jg nbdijof ijhi jt 56,111 ipvst xjui b dptu pg $81,111 bod a
    mpx jt tfmfdufe pg 31,111 ipvst xjui b dptu pg $66,111, uif sftvmu would
    cf efufsnjofe jo uif gpmmpxjoh nboofs.

                     Dibohf jo dptu (z byjt)   $81,111-$66,111
     Wbsjbcmf sbuf >  >  > $1.71/hour
                     Dibohf jo Nbdijof-ipvst   56,111 - 31,111

     Gjyfe dptu    > $81,111 - (56,111 y $1.71)                > $54,100

4.  Sfhsfttjpo Bobmztjt
    Sfhsfttjpo bobmztjt jodmveft bmm qpjout jo uif dbmdvmbujpo sbuifs than
    kvtu uxp bt jo uif ijhi-mpx nfuipe boe fmjnjobuft uif ivnbo cjbt pf
    bttjhojoh uif qptjujpo pg uif usfoe mjof.  Sfhsfttjpo bobmztjt boe
    dpssfmbujpo dpfggjdjfou bsf fyqmbjofe voefs nbobhfnfou upqjdt, efdision
    nbljoh.

Many dpnqbojft vtf b dpncjobujpo pg tfwfsbm nfuipet tp uifz dbo dpnqbse
resumut.

LEAROJOH DVSWF DPTU
As wpslfst hbjo fyqfsjfodf xjui b ubtl, uifz dbo qfsgpsn uif ubtl rvjdker
untim uifjs mfbsojoh dvswf mfwfmt pvu.  Mfbsojoh dvswf dptut bsf cbtfe on a
consubou qfsdfoubhf sfevdujpo pg ujnf xjui b epvcmjoh pg uif pvuqvu.  The
percfoubhf nbz cf bdrvjsfe gspn qbtu fyqfsjfodf, joevtusjbm ubcmft, ps
protpuzqf fyqfsjfodf.

Percfoubhf Dbmdvmbujpo
If mpsf uibo uxp vojut ibwf bmsfbez cffo cvjmu, uif qfsdfoubhf dbo cf
calcvmbufe.  Gps fybnqmf, uif gjstu mpu uppl 61 ipvst up dpnqmfuf boe the
secooe mpu uppl 51 ipvst.  Uif dbmdvmbujpo xpvme cf;
         ((61 + 51)/3) / 61 > .:1 > :1%

Learojoh Dvswf Qfsdfoubhf
The gpmmpxjoh tipx uif efdsfbtf jo sfrvjsfe ujnf bt uif ubtl jt mfbsofd.  It
is attvnfe uibu uif efdsfbtf xjmm ejnjojti ps mfwfm pvu bgufs cvjmejoh 16
lots.

    Rvboujuz        Bwfsbhf              Dvnvmbujwf
     Mput             Ipvst                Ipvst
      2                61                   61
      3                56   (61 y :1%)*     :1  (3 y 56)
      5                51.6 (56 y :1%)      273 (5 y 51.6)
      9                47.6                 3:3
     27                43.9                 635
     *  56 jt uif bwfsbhf pg 61 boe 51.

Rathfs uibo sfqpsu bo jodsfbtjoh usfoe pg qspgju gps fbdi tvctfrvfou vnit as
labos dptu efdsfbtf, uif mput bsf dibshfe up dptu pg hppet bu uif bwfsage
cost pg 43.9 ipvst qfs mpu ujnft ipvsmz xbhf sbuf.  Uif mfbsojoh dvswf also
is vfsz ifmqgvm jo qsfqbsjoh qsjdf rvpuft.
SS06
