Accounting 1.

2 ALL VERSIONS EBC1013-1014-1015

VERSION F
1. For accounting purposes, the business entity should be considered separate from its
owners if the business is organized as a:
A) proprietorship
B) corporation
C) partnership
D) all of the above

2. Advantages of a corporation include:

A) a single owner
B) the double taxation of distributed profits
C) limited liability of the shareholders
D) mutual agency

3. The economic resources of a business that are expected to produce a benefit in the
future are:
A) liabilities
B) assets
C) owners’ equity
D) expenses

4. Revenues are:
A) decreases in assets resulting from delivering goods or services to customers
B) increases in liabilities resulting from delivering goods or services to customers
C) increases in retained earnings resulting from delivering goods or services to
customers
D) decreases in retained earnings resulting from delivering goods or services to
customers

Questions 5-6
Use the following Balance Sheet and Income Statement to answer the question.
Jane Austin Bookstore
Balance Sheet
December 31, 2013

Liabilities and
Shareholders’
Assets Equity
Cash and equivalents €5,000 Accounts payable €10,000
Accounts Receivable 12,000 Taxes payable 4,500
Inventory 25,000 Other liabilities 2,500
Prepaid expenses 3,000 Mortgage payable 60,000
Land 54,000 Total liabilities 77,000
Building 63,000
Accumulated depreciation--
Building ???? 51,000 Capital 30,000
Trucks 20,000 Retained earnings ???
Accumulated depreciation--
Trucks 18,000 2,000 Total shareholders' equity ???
Total Assets €152,000 Total Liabilities and
Shareholders' Equity ????

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

Jane Austin Bookstore

Income Statement
For the Year Ended December 31, 2013

Book sales €100,000

Cost of goods sold ???
Gross profit ???
Operating expenses:
Selling and administrative expenses 14,000
Depreciation expense 8,000
Total Operating expenses 22,000
Income from operations 13,000
Income tax (35%) expense 4,550
Net income €8,450

5. Based on the provided information, what amount should be reported for Retained
Earnings on the Balance Sheet for 2013?
A) €8,450
B) €45,000
C) €75,000
D) €77,000

6. If the truck is linearly depreciated over ten years with no residual value, how many
years has Jane Austin Bookstore already had this truck on its balance sheet?
A) 1 year
B) 6 years
C) 9 years
D) 8 years

7. The IASB:
A) is working towards a convergence of standards with the FASB
B) follows direct orders from the FASB
C) does not want US companies to adopt IFRS standards
D) feels that the global use of IFRS will significantly increase costs of doing
global business

8. The accrual assumption of accounting:

A) ensures that accounting records and statements are based on the most reliable
data available
B) holds that the entity will remain in operation for the foreseeable future
C) ensures that transactions and events are recognized when they occur
D) enables accountants to ignore the effect of inflation in the accounting records

9. A business transaction has occurred when:

A) an event affects the entity’s financial position
B) the event can be reliably measured
C) the accountant determines that the event is important enough to be a business
transaction
D) both A and B

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

10. An investor wishing to assess a company’s overall financial position at a specific

point in time would probably examine the:
A) Statement of Cash Flows and the Income Statement
B) Income Statement only
C) Balance Sheet
D) Statement of Changes in Equity

11. The income statement:

A) presents a summary of the revenues and expenses of an entity for a specific
time period
B) provides a "snapshot photo" of one moment in time for the whole entity
C) reports the results of operations since the foundation of the business
D) Answers A and C are correct

12. Prepaid expense accounts appear on:

A) the Income Statement
B) the Balance Sheet
C) the Statement of Changes in Equity and on the Income Statement
D) both the Income Statement and Balance Sheet

13. A company paid cash for an amount owed to a creditor. This transaction decreased
cash and:
A) decreased revenues
B) decreased liabilities
C) decreased expenses
D) increased expenses

14. Accounts receivable due in 60 days would be classified as a:

A) current liability on the Balance Sheet
B) current asset on the Balance Sheet
C) non-current asset on the Balance Sheet
D) non-current liability on the Balance Sheet

15. The cash payment of salaries to employees would:

A) increase assets and increase liabilities
B) decrease net income and decrease assets
C) increase liabilities and increase net income
D) decrease assets and increase liabilities

16. A company started the year with €400 of supplies. During the year, the company
purchased an additional €1,200 of supplies. There are €700 of supplies on hand at the
end of the year. An adjusting entry prepared at the end of the accounting period
includes a:

A) debit to Supplies for €1,200

B) debit to Supplies for €700
C) debit to Cost of Goods Sold for €900
D) debit to Cost of Goods Sold for €500

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

17. On January 1, 2010, total assets for Liftoff Technologies were €125,000; on
December 31, 2010, total assets were €145,000. On January 1, 2010, total liabilities
were €110,000; on December 31, 2010, total liabilities were €115,000.

What is the amount of the change and the direction of the change in Liftoff
Technologies' shareholders’ equity for 2010?
A) decrease of €15,000
B) increase of €15,000
C) increase of €30,000
D) decrease of €30,000

18. Consider the following transactions:

I. Owners provided €8,000 cash to begin the business
II. Provided services for cash, €6,000
III. Provided services on account, €4,000
IV. Paid cash for expenses, €7,500

How much cash does the business have?

A) € 2,500
B) € 4,500
C) € 6,500
D) €10,500

19. The book value of an asset that was purchased for €20,000 and has accumulated
depreciation of €6,000 is:
A) €20,000
B) € 6,000
C) €26,000
D) €14,000

20. On November 1, Phillips Tool and Die Company paid six months’ insurance in
advance totaling €9,000. An adjusted trial balance prepared on December 31 would
include a balance in the Prepaid Insurance account of:
A) €9,000
B) €6,000
C) €3,000
D) €0

21. Income taxes owed to the federal government would be classified as a(n):
A) expense on the Income Statement
B) financing activity on the Statement of Cash Flows
C) current asset on the Balance Sheet
D) current liability on the Balance Sheet

22. Which of the following transactions would increase total assets?

I. Borrowed cash on a note payable, €80,000
II. Provided services on account, €10,000
III. Received cash from a customer as payment on account, €8,000
IV. Received a utility bill, €1,200

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

A) I and II
B) I and III
C) I, II, and III
D) All of these answers are correct

23. On August 1 of the current year, Magic Carpet Entertainment received €4,800 for
services to be performed evenly over the next twelve months. Assuming that all
adjusting entries are made at the end of the accounting period, ending on December
31, 2014, the adjusting entry would include a:
A) debit to Cash for €4,800
B) credit to Service Revenue for €4,800
C) debit to Unearned Service Revenue for €2,000
D) debit to Unearned Service Revenue for €2,800

24. The journal entry to record performing a service on account would include a debit to:
A) Cash
B) Service Revenue Expense
C) Accounts Receivable
D) Retained Earnings

25. The accounting equation can be stated as:

A) Assets + Shareholders’ Equity = Liabilities
B) Assets –Liabilities = Shareholders’ Equity
C) Assets = Liabilities - Shareholders’ Equity
D) Assets – Shareholders’ Equity + Liabilities = Zero

26. Variable costs:

A) increase in total when the actual level of activity increases
B) include most personnel costs and depreciation on machinery
C) can always be traced directly to the cost object
D) All answers are correct

27. Fixed costs:

A) may include either direct or indirect costs
B) vary with production or sales volumes
C) include parts and materials used to manufacture a product
D) can be adjusted in the short run to meet actual demands

28. Christi Manufacturing provided the following information for last month:

Sales €10,000
Variable costs €3,000
Fixed costs €5,000

If sales double next month, what is the projected operating income?

A) €4,000
B) €7,000
C) €9,000
D) €12,000

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

29. Cost allocation is:

A) the process of tracking both direct and indirect costs associated with a cost
object
B) the process of determining the actual cost of the cost object
C) the assignment of indirect costs to the chosen cost object
D) a function of cost tracing

30. The determination of a cost as either direct or indirect depends upon the:
A) accounting system
B) allocation system
C) cost tracing system
D) cost object chosen

31. _____________ is the collection of cost data in some organized way through an
accounting system.
A) cost allocation
B) cost pool
C) cost accumulation
D) cost assignment

32. In a job-costing system, a manufacturing firm typically uses an indirect-cost rate to

estimate the __________ allocated to a job.
A) direct materials
B) direct labor
C) manufacturing overhead costs
D) total costs

33. Within the relevant range, if there is a change in the level of the cost driver, then
A) total fixed costs will remain the same and total variable costs will change
B) fixed costs per unit will change and variable costs per unit will remain the
same
C) fixed costs per unit will remain the same and variable costs per unit will
change
D) both A and B

34. When 10,000 units are produced, variable costs are €6 per unit. Therefore, when
20,000 units are produced:
A) variable costs will total €120,000
B) variable unit costs will decrease to €3 per unit
C) variable unit costs will remain €6 per unit
D) both A and C

35. Axle and Wheel Manufacturing currently produces 1,000 axles per month. The
following per unit data apply for sales to regular customers:
Direct materials €30
Direct manufacturing labor 5
Variable manufacturing overhead 10
Fixed manufacturing overhead 40
Total manufacturing costs €85

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

The plant has capacity for 2,000 axles and is considering expanding production to 1,500
axles.

What is the total cost of producing 1,500 axles?

A) €85,000
B) €170,000
C) €107,500
D) €102,500

36. Process costing should be used to assign costs to products when the:
A) units produced are similar
B) units produced are dissimilar
C) calculation of unit costs requires the averaging of unit costs over all units
produced
D) units produced are similar and calculation of unit costs requires the
averaging of unit costs over all units produced

Questions 37-38
Injection Molding, Inc., manufactures plastic moldings for car seats. Its costing system
utilizes two cost categories, direct materials and conversion costs. Each product must pass
through Department A and Department B. Direct materials are added at the beginning of
production. Assume that Injection Molding, Inc., is applying the weighed average process
costing method.

Data for Department A for February 20X5 are:

Work in process, beginning inventory, 40% 200 units
converted
Units started during February 600 units
Work in process, ending inventory: 100 units
30% complete as to conversion costs
100% complete as to materials
Costs for Department A for February 20X5 are:
Work in process, beginning inventory:
Direct materials €100,000
Conversion costs €100,000
Direct materials costs added during February €1,000,000
Conversion costs added during February €1,250,000

37. How many units were completed and transferred out of Department A during the
accounting period?
A) 100 units
B) 600 units
C) 700 units
D) 800 units

38. What were the equivalent units of direct materials and conversion costs, respectively,
at the end of February?
A) 800; 730
B) 600; 660
C) 800; 760

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

D) 600; 540

39. A distinct feature of the FIFO process-costing method is that the:

A) work done on beginning inventory before the current period is blended with
the work done during the current period in the calculation of equivalent
units
B) work done on beginning inventory before the current period is kept separate
from the work done during the current period in the calculation of equivalent
units
C) stage of completion of beginning work in process is irrelevant in
determining the equivalent-unit calculation
D) both B and C

40. In the end of the period you have products on stock and you know that input prices
will rise from the next period onwards. Therefore, in the next period:
A) operating income will be lower under the weighted average method than under
the FIFO method
B) COGS will be higher under the FIFO process costing method as compared to
the weighted average method
C) WIP closing stock will be lower under the weighted average method than
under the FIFO method
D) both A and C are correct

Questions 41-42
Jake’s Battery Company has two service departments, Maintenance and Personnel.
Maintenance Department costs of €160,000 are allocated on the basis of budgeted
maintenance-hours. Personnel Department costs of €40,000 are allocated based on the
number of employees. The costs of operating departments A and B are €80,000 and
€120,000, respectively. Data on budgeted maintenance-hours and number of employees
are as follows:

Support Departments Production Departments

Maintenance Personnel
Department Department A B

Budgeted costs €160,000 €40,000 €80,000 €120,000

Budgeted maintenance-
400 480 320
hours
Number of employees 20 80 240

41. Using the direct method, what amount of Personnel Department costs will be
allocated to Department A?
A) €10,000
B) €16,000
C) €24,000
D) €30,000

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

42. Using the step-down method, what amount of Maintenance Department cost will be
allocated to Department B if the service department with the highest percentage of
interdepartmental support service is allocated first?
A) €32,000
B) €42,667
C) €57,334
D) €64,000

Questions 43-44
Alfred, owner of Hi-Tech Fiberglass Fabricators, Inc., is interested in using the reciprocal
allocation method. The following data from operations were collected for analysis:

Budgeted manufacturing overhead costs:

Plant Maintenance PM (Support Dept) €350,000
Data Processing DP (Support Dept) € 75,000
Machining M (Operating Dept) €225,000
Capping C (Operating Dept) €125,000

Services furnished:
By Plant Maintenance (budgeted labor-hours):
to Data Processing 3,500
to Machining 5,000
to Capping 8,200
By Data Processing (budgeted computer time):
to Plant Maintenance 600
to Machining 3,500
to Capping 600

43. Which of the following linear equations represents the complete reciprocated cost of
the Data Processing Department?
A) DP= €75,000 + (600/4,700) PM
B) DP= €75,000 + (3,500/16,700) PM
C) DP= €75,000 x (600/4,700) + €350,000 x (3,340/16,700)
D) DP= €350,000 + (600/16,700) DP

44. What is the complete reciprocated cost of the Plant Maintenance Department?
A) close to €389,500
B) close to €369,500
C) close to €359,500
D) close to €379,500

45. The direct allocation method:

A) partially recognizes the services provided among support departments
B) is also referred to as the sequential method
C) is conceptually the most precise method
D) results in allocating only the support costs used by operating departments

46. The only difference between variable and absorption costing is the expensing of:
A) variable manufacturing costs
B) variable marketing costs

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

C) fixed manufacturing costs

D) indirect manufacturing costs

47. Variable costing:

A) treats variable marketing expenses as an inventoriable cost
B) treats variable manufacturing costs as an inventoriable cost
C) includes fixed manufacturing overhead as an inventoriable cost
D) is required for external reporting to shareholders in most countries

Questions 48-49
Marie’s Decorating produces and sells a mantel clock for €100 per unit. In 20X5, 100,000
clocks were produced and 80,000 were sold. Other information for the year includes:

Direct materials €30.00 per unit

Direct manufacturing labor € 2.00 per unit
Variable manufacturing costs € 3.00 per unit
Sales commissions € 5.00 per part
Fixed manufacturing costs €25.00 per unit
Administrative expenses, all fixed €15.00 per unit

48. What is the inventoriable cost per unit using variable costing?
A) €32
B) €35
C) €40
D) €60

49. What is the inventoriable cost per unit using absorption costing?
A) €35
B) €75
C) €60
D) €80

50. __________ are subtracted from sales to calculate gross margin.

A) variable and fixed manufacturing costs

B) variable manufacturing costs and variable marketing costs
C) variable marketing costs
D) fixed manufacturing costs

51. A revenue driver is defined as:

A) any factor that affects costs and revenues
B) any factor that affects revenues
C) only factors that can influence a change in selling price
D) only factors that can influence a change in demand

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

Questions 52-54
Northenscold Company sells several products. Information of average revenue and costs is as
follows:

Selling price per unit €20.00

Variable costs per unit:
Direct material €4.00
Direct manufacturing labor €1.60
Manufacturing overhead €0.40
Selling costs €2.00
Annual fixed costs €96,000

52. The contribution margin per unit is:

A) €6
B) €8
C) €12
D) €14

53. The number of units that Northenscold's must sell each year to break even is:
A) 8,000 units
B) 12,000 units
C) 16,000 units
D) indeterminable

54. The number of units that Northenscold's must sell annually to make a profit of
€144,000 is:
A) 12,000 units
B) 18,000 units
C) 20,000 units
D) 30,000 units

55. Martha Manufacturing produces a single product that sells for €80. Variable costs per
unit equal €32. The company expects total fixed costs to be €72,000 for the next
month at the projected sales level of 2,000 units. In an attempt to improve
performance, management is considering a number of alternative actions.

Suppose that management believes that a 10% reduction in the selling price will result
in a 10% increase in sales. If this proposed reduction in selling price is implemented:
A) operating income will decrease by €8,000
B) operating income will increase by €8,000
C) operating income will decrease by €16,000
D) operating income will increase by €16,000

56. The break-even point is that quantity of output where:

A) operating profit is zero
B) total cost and total revenues are equal
C) total fixed cost and total revenues are equal
D) answers A and B are correct

57. Which of the following will increase a company's breakeven point?

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

A) increasing the selling price per unit

B) increasing contribution margin per unit
C) reducing its total fixed costs
D) increasing variable cost per unit

58. Assume there is a reduction in the selling price and all other CVP parameters remain
constant. This change will:
A) increase contribution margin
B) reduce fixed costs
C) increase variable costs
D) reduce operating income

59. Which of the following costs always differ among future alternatives?
A) fixed costs
B) historical costs
C) relevant costs
D) variable costs

60. The incremental costs of producing one more unit of product include all of the
following EXCEPT:
A) direct materials
B) direct labor
C) variable overhead costs
D) fixed overhead costs

Questions 61-63
Helmer’s Rockers manufactures two models, Standard and Premium. Weekly demand is
estimated to be 100 units of the Standard Model and 70 units of the Premium Model. The
following per unit data apply:

Standard Premium
Contribution margin per unit €18 €20
Number of machine-hours required 3 4

61. The contribution per machine-hour is:

A) €18 for Standard, €20 for Premium
B) €54 for Standard, €80 for Premium
C) €15 for Standard, €16 for Premium
D) €6 for Standard, €5 for Premium

62. If there are 600 machine-hours available per week, how many rockers of each model
should Jim Helmer produce to maximize profits?
A) 100 units of Standard and 49 units of Premium
B) 72 units of Standard and 70 units of Premium
C) 100 units of Standard and 70 units of Premium
D) 85 units of Standard and 60 units of Premium

63. If there are 496 machine-hours available per week, how many rockers of each model
should Jim Helmer produce to maximize profits?

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

A) 100 units of Standard and 49 units of Premium

B) 72 units of Standard and 70 units of Premium
C) 100 units of Standard and 70 units of Premium
D) 85 units of Standard and 60 units of Premium

Questions 64-66
Welch Manufacturing is approached by a European customer to fulfill a one-time-only
special order for a product similar to one offered to domestic customers. Welch
Manufacturing has excess capacity. The following per unit data apply for sales to regular
customers:

Variable costs:
Direct materials €40
Direct labor €30
Manufacturing support €35
Packaging costs €5
Fixed costs:
Manufacturing support €45
Marketing costs €15
Total costs €170
Markup (50%) €85
Targeted selling price €255

64. What is the contribution margin per unit for sales to regular customers?
A) €85
B) €110
C) €145
D) €255

65. What is the lowest price per unit Welch Manufacturing should ask for this special
order?
A) €170
B) €145
C) €110
D) €255

66. What is the change in operating profits if the one-time-only special order for 1,000
units is accepted for €180 a unit by Welch?
A) €70,000 increase in operating profits
B) €10,000 increase in operating profits
C) €10,000 decrease in operating profits
D) €75,000 decrease in operating profits

Questions 67-68
Barnes Corporation manufactures two models of office chairs, a standard and a deluxe model.
The following activity and cost information has been compiled:

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

Product Number of Number of Number of

Setups Components Direct Labor Hours
Standard 22 8 375
Deluxe 28 12 225
Overhead costs €20,000 €40,000

67. Assume a traditional costing system allocates the €60,000 of overhead costs based on
direct labor hours. What is the total amount of overhead costs assigned to the standard
model?
A) €24,800
B) €35,200
C) €37,500
D) €22,500

68. Number of setups and number of components are identified as activity-cost drivers for
overhead. Assuming an activity-based costing system is used, what is the total amount
of overhead costs allocated to the standard model?
A) €24,800
B) €35,200
C) €37,500
D) €22,500

69. The MOST likely example of a batch-level cost is:

A) utility costs
B) machine repairs
C) product-designing costs
D) setup costs

70. Design costs are an example of:

A) unit-level costs
B) batch-level costs
C) product-sustaining costs
D) facility-sustaining costs

71. The account analysis method estimates cost functions:

A) by classifying cost accounts as variable, fixed, or mixed based on qualitative
analysis
B) using time-and-motion studies
C) at a high cost, which renders it seldom used
D) in a manner that cannot be usefully combined with any other cost estimation
methods

Questions 72-73
The Gangwere Company has assembled the following data pertaining to certain costs that
cannot be easily identified as either fixed or variable. Gangwere Company has heard about a
method of measuring cost functions called the high-low method and has decided to use it in
this situation.

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

Month Cost Units

January €40,000 3,500
February €24,400 2,000
March €31,280 2,450
April €36,400 3,000
May €44,160 3,900
June €42,400 3,740

72. How is the cost function stated?

A) y = €26,672 + €1.84X
B) y = €21,360 + €1.52X
C) y = €10,112 + €8.64X
D) y = €3,600 + €10.40X

73. What is the estimated total cost at an operating level of 2,850 units?
A) €25,692
B) €33,240
C) €32,016
D) €34,736

Questions 74-75
Marguerite, In(C), expects to sell 20,000 pool cues for €12.00 each. Direct materials costs are
€2.00, direct manufacturing labor is €4.00, and manufacturing overhead is €0.80 per pool
cue. The following inventory levels are expected in 2014:

Beginning inventory Targeted Ending inventory

Direct materials 24,000 units 24,000 units
Work-in-process inventory 0 units 0 units
Finished goods inventory 2,000 units 2,500 units

74. How many pool cues need to be produced in 2014?

A) 22,500 cues
B) 22,000 cues
C) 20,500 cues
D) 19,500 cues

75. What are the 2015 budgeted costs for direct materials, direct manufacturing labor, and
manufacturing overhead, respectively?
A) €0; €96,000; €19,200
B) €39,000; €78,000; €15,600
C) €80,000; €40,000; €16,000
D) €41,000; €82,000; €16,400

76. An unfavorable variance indicates that:

A) actual costs are less than budgeted costs
B) actual revenues exceed budgeted revenues
C) the actual amount decreased operating income relative to the budgeted amount
D) All of these answers are correct

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Accounting 1.2 ALL VERSIONS EBC1013-1014-1015

Questions 77-78
JJ White planned to use €82 of material per unit but actually used €80 of material per unit,
and planned to make 1,200 units but actually made 1,000 units.

77. The flexible-budget variance is:

A) €2,000 favorable
B) €14,000 unfavorable
C) €16,400 unfavorable
D) €2,400 favorable

78. The sales-volume variance is:

A) €2,000 favorable
B) €14,000 unfavorable
C) €16,400 unfavorable
D) €2,400 favorable

79. Operating budgets include all of the following EXCEPT:

A) the revenues budget
B) the budgeted income statement
C) the administrative costs budget
D) the budgeted balance sheet

80. A flexible budget:

A) is another name for management by exception
B) is developed at the end of the period
C) is based on the budgeted level of output
D) provides favorable operating results

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 PRELIMINARY Answer Key First Sit 2014 Accounting 1.2

Version F Version M Version Z

Question Answer Question Answer Question Answer
1 D 1 D 1 D
2 C 2 D 2 A
3 B 3 C 3 D
4 C 4 D 4 A
5 B 5 C 5 D
6 C 6 D 6 A
7 A 7 B 7 C
8 C 8 D 8 A
9 D 9 D 9 D
10 C 10 D 10 A
11 A 11 B 11 C
12 B 12 C 12 D
13 B 13 C 13 D
14 B 14 C 14 D
15 B 15 C 15 D
16 C 16 D 16 A
17 B 17 C 17 D
18 C 18 D 18 A
19 D 19 A 19 B
20 B 20 C 20 D
21 D 21 A 21 B
22 A 22 B 22 C
23 C 23 D 23 A
24 C 24 D 24 A
25 B 25 C 25 D
26 A 26 B 26 C
27 A 27 B 27 C
28 C 28 D 28 A
29 C 29 D 29 A
30 D 30 A 30 B
31 C 31 D 31 A
32 C 32 D 32 A
33 D 33 D 33 D
34 D 34 D 34 D
35 C 35 D 35 A
36 D 36 A 36 B
37 C 37 D 37 A
38 A 38 B 38 C
39 B 39 C 39 C
40 D 40 D 40 D
41 A 41 B 41 C
42 B 42 C 42 D
43 B 43 C 43 D
44 B 44 C 44 D
45 D 45 A 45 B
46 C 46 D 46 A
47 B 47 C 47 D
48 B 48 C 48 D
49 C 49 D 49 C
50 A 50 B 50 C
51 B 51 C 51 D
52 C 52 D 52 A
53 A 53 B 53 C
54 C 54 D 54 A
55 A 55 B 55 C
56 D 56 D 56 D
57 D 57 A 57 B
58 D 58 A 58 B
59 C 59 D 59 A
60 D 60 A 60 B
61 D 61 A 61 B
62 C 62 D 62 A
63 A 63 B 63 C
64 C 64 D 64 A
65 C 65 D 65 A
66 A 66 B 66 C
67 C 67 D 67 A
68 A 68 B 68 C
69 D 69 A 69 B
70 C 70 D 70 A
71 A 71 B 71 C
72 D 72 A 72 B
73 B 73 C 73 D
74 C 74 D 74 A
75 D 75 A 75 B
76 C 76 C 76 C
77 A 77 B 77 C
78 C 78 D 78 A
79 D 79 A 79 B
80 B 80 C 80 D