{"id":1375,"date":"2019-09-17T13:24:00","date_gmt":"2019-09-17T13:24:00","guid":{"rendered":"https:\/\/quimicosjf.com\/?p=1375"},"modified":"2022-08-30T15:36:58","modified_gmt":"2022-08-30T15:36:58","slug":"process-improvement-through-marketing-variance","status":"publish","type":"post","link":"https:\/\/quimicosjf.com\/index.php\/2019\/09\/17\/process-improvement-through-marketing-variance\/","title":{"rendered":"Process improvement through marketing variance analysis"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Fixed Overhead<\/a><\/li>\n<li><a href=\"#toc-1\">Methods of Variance Analysis<\/a><\/li>\n<li><a href=\"#toc-2\">What are the formulas to calculate the overhead variances?<\/a><\/li>\n<li><a href=\"#toc-3\">Typical Problems Leading to Delays, Cost Overruns, and Claims on Process Plant and Offshore Oil &#038; Gas Projects<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"a cost variance can be further separated into the quantity variance and the price variance.\"\/><\/p>\n<p>If actual costs are less than budgeted costs, such variance is favorable. Standard material costs, standard labor costs, and standard overhead costs can be obtained from standard cost tables published by the Institute of Management Accountants. Another very significant difference is in the Total row. Take the difference in the total quantity of products sold this year minus quantity in the previous multiplied with the average price.<\/p>\n<p>Idle time variance occurs when workers are not able to do the work due to some reason during the hours for which they are paid. Idle time can be divided according to causes responsible for creat\u00ading idle time, e.g., idle time due to breakdown, lack of materials or power failures.<\/p>\n<h2 id=\"toc-0\">Fixed Overhead<\/h2>\n<p>Labor quantities are driven by product diversity, production volume, labor productivity, or efficiency and labor <a href=\"https:\/\/business-accounting.net\/difference-between-cost-variance-and-schedule\/\">a cost variance can be further separated into the quantity variance and the price variance.<\/a> mix. The effects of variations in product diversity are reflected in the standard quantities allowed.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"a cost variance can be further separated into the quantity variance and the price variance.\"\/><\/p>\n<p>That is the Price Volume Mix analysis, where we can see how individual factors, such as price changes, sales volumes and product mix affected your revenue. Based on the vector of the issue , managers can make decisions to either eliminate, reduce, or adapt to the issue. Hospitals typically use a post-factum flexible budget variance analysis, which uses the volume of treated patients as its primary characteristic (Dove &#038; Forthman, 1995). Budgets are calculated using a predicted volume of patients. Estimation of actual costs involved in the production or service performance.<\/p>\n<h2 id=\"toc-1\">Methods of Variance Analysis<\/h2>\n<p>The actual costs of $63,375 were for 6,580 hours, which calculates to an average pay rate of $9.75 per direct labor hour. The budget used a rate of $9.00 per direct labor hour. This $0.75 per hour difference resulted in the unfavorable rate variance because actual costs were higher than budgeted costs. This could result from unplanned but negotiated wage rate increases or the use of a more skilled work force.  A graphic approach for variable overhead analysis is presented in Figure 10-4. The vertical difference between points A and B represents the variable overhead spending variance. The vertical difference between points B and D represents the variable overhead efficiency variance.<\/p>\n<ul>\n<li>The direct labor efficiency variance is recorded when the direct labor is assigned to work\u2010in\u2010process inventory.<\/li>\n<li>By understanding what drives your revenues and profit margins, you can quickly address deteriorating margins and focus your efforts on the products that matter.<\/li>\n<li>Learn how to easily do it in Excel in 3 ways and improve your reporting.<\/li>\n<li>The revenue and cost parts of the sales quantity variances would be the difference between columns 1 and 7.<\/li>\n<li>You should keep in mind that at the base level, your mix value should be zero.<\/li>\n<li>When the market share and market size variances are added together, they will be equal to the total sales quantity variance of all products sold by the company.<\/li>\n<\/ul>\n<p>Labour yield variance is also known as labour efficiency sub-variance which is computed in terms of inputs, i.e., standard labour hours and revised labour hours <a href=\"https:\/\/business-accounting.net\/\">https:\/\/business-accounting.net\/<\/a> mix . Labour cost variance denotes the difference between the actual direct wages paid and the standard direct wages specified for the output achieved.<\/p>\n<h2 id=\"toc-2\">What are the formulas to calculate the overhead variances?<\/h2>\n<p>You could also replace previous year data with your plans, even though many people do not plan product quantities. The standard variable overhead rate is typically expressed in terms of machine hours or labor hours. If one of the produced items is sold later on, the inventory value is decreased by $1000 \u2013 the standard costs of the item. The financial statements illustrated below exemplifies this situation. As the other remaining production related standard cost variances are treated in a similar way as the previously analyzed lot size variance, they are analyzed together in this post. In order to get a price, quantity and substitution variance posted, the following modifications have been made to the standard production process for the item that has already been used in the prior post.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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DrpGQkjIb\/APmockiwwWFlRu0dW043KBODj8JqZlvHGKVyGwl6M2tghKndo9CPlUf+xrIsFZOPQ1RuwR6+QZEkRhFYLpBUVAKxjt74FK7VDfjwUIcaIUFKBA5Hf3FOzeirlque1EgW+ZJLSCtamQA20ncMqWtRwkAe9XPozo7ZodrSiJbX9Svt5S4WnwzEQDg5Q8f7VXpxx3rZR9vJlJnM0loWBmLMjpcjvoKwxPt9yQsLWk8K2j5m+cd8UjaduOorkoSkv3S4Tj8q1ubnluAfiyT8x4xg8n0ogtsJSp6TbGpTa0FKS3LDK0n3Iyf2IoiKtjS31KISpIO1l9PmIWO+0LTylXqFYxx3HrWjRjVgoc2SAUkKIWFJwRjuME9\/pmvFEcBIO0A4OPT\/ALU92m2akvU2Zc9LWe6zUxWy9KWiKqSY7RySt1SUkBIwTuV7VpYsd9lQrpOjadmyI8Ep+OlNxXFNwyVE5cKRtbJIIwr9KN0ENSU5GeOTjvUgj6TMsOJhansqnGWGXghcnyisuJKlNpUoAFaOyhkDPYnNI2NO6lbtA1MnT9wNq83yROXEWYqnO2zzMbM9xjOc1scm6glTFGUFvSUNBhTbrIKkthGAAkghOBj8vSqNlZOhwi6c1ZZosi4uaP8AjYTjLTjjy4wkIQ2SFJVvbJ2Z\/CcEcEg1ti63bhsPsMfGQGV8iM0tMiPu2pSApp8EH8PPIwCO+AKdNM3K3Q7VKMq22yO+4GW1JZuEi3ylISpJO3GUOZHfdgZ59Kkmq9NXrTdkt+t75pC9w7HqCQoWqdf4DNwhzAlIC\/LltbFqUCg8IBGPXIqDO7KpfbipZTKamIW466cs7Cktjvu7Yx6AA9xWSpjAmNTUQA9gBbqX1qX5q95JKtu3GRwU\/UnjOATIzTq3JUZ+Ktt11QQ2zuBSndkYSeduO2eeOaV2Cyajut9gWLS8CXJud2fbYgMMcOSVrdCWwnPu4AB9fyoWSM4Ee6JkOTo2npTyW2D5rcdLyA0jbjcSMkAg5JPBz7GkrYK2\/LLS3XUAAZWCOyyrKDz7diMZPvxO2LF120JqC76RjW682a+2tkOXSE6pLL6GVpRsDiXDyNqm8J9iOKhrybhMkLm3BgJZUpwKkqZKklWFZyUjPft7dzwKEMwbu09MZqMmQFsMlWxlz71CNwSDhCwccJSOPQD2Feu\/DXJDbDUMsvqLh+R3DZG0HG1XKcYP8RBzj05Spt0pRU4yhEgJJwUYXuAPcDvj17ClLCixJbWlaWHEqIUvKklA7Z25B9+x9DQXS4MNOafi3u8qtMu6ptxCVAKVGceJXx8u1AJBxk89sGpVd+mFvhNtfY2pI9xdDxS8HFxoQQhIypQ858LJz2SUjPvUcsDlrjakUu+LDzCSQXUKygkg4X\/ZrKhk5xsz27d6tVetbAwHXrfq+aqDt8sqitvJT5hCAlGP6ueSBzkAY59KjkmyJN9IrjMluvWu7QGozSFL3yXPOUkpAKgpMVLycE5xyRjGSOabdbWS46VlMQ5V3gXFDoUUiPbnmEJ+UfwvsNg\/i4KQcfTirOc1XJvbrrAnLWpSXUH46alSSfLA5S5c3BngchJH59qhepo90VeYcCNFsM1dz3RmEx4kcBTqglH9o2kHIUoFJ3nBGT6gx3yWUn0VxKLJJKG1bfY+v+ZH5ZIrQAcdqn0Do11EvTEldp0xLluQ5BiuttALw4O6dwO3I9s\/r2y4xfDr1flM7m9ETPMxny1Osox+ZW4OfbAI+o7VNUT2Vjg+1G0+1XFb\/Cz1enBSXbCzFXgFJelthP1BIJOfyBp3g+EHqdKdKH5VljI253OSV8KzjkJQePy96WChduewo47Ag\/Sr6leE3VVrnRol1vcJZllQaRCQt1ZCQN6yCnASncO+M5A4p6s\/g5u0txmcrWttehrO5IEd0KUPY8jB\/I0tCjmvyjnGDk\/41iUj61e+uPDtH6dXWG9eLvKmafeITJksthDrWRx6KGCfU4Az+VVbrTSE3R91NullDjTifOiyEZ2SGT+FxJPOCOewq1cWHFx78kYIxXlbSkGtZBFQQeUUUUAUUUUsBWQT715jBFZUpk0HHpQBxXoTx3r0cVolRKPAOc0rhxhI3qIJKcJSn+Y0mGCdvqe1Si0Wz4ZO9Z3LVg9u1G6JNtotDcI+en+1I4\/4TUotzAKwcUjisjAp7t7YChkVg7sg8RapdxudviwYzrzq5eEoQkkn7tyrO090nYYkIXqRLy5CiNtph4VIV3\/tFfhaT+eVY9K90RqtMJ+ParbDat6gy8uTLaQXH5GE8JKu7aclPbHarGja\/s1ldMKxW+Owlr+1VsIVk44yCST78mu3S6aWdtY1bRyarVLTq5eR6suiW2\/JjXNpmFBSCW7REH3BIx8zyz8zh9MHj6VMHn4VvZS2ShhtB2JShGAkYzgADAqL6fvE2+x03JxOEKa3JeV8qE57YPrx+fekerb\/AALc2wxLmXEBa1LK4BA3KwnHKs\/KOfz\/AEqZYMjnsXL+wxTez1c3COGPsGFcYIm\/0zsLcteS9HlIeYdQr\/n8vYf3P55pqulnk2q4vW\/4yFcQz8xehO+cysEA5CsDOPXIrdN+2fOSu4x3C5jgyG8qIx655P8A+KyckS5MwT3Yzcd3KSFMMIjgEdsJbASD9QPzrE6X0dhf7K7WNntXiEd6c3tj\/wAP6l6cuVkca8wKQ882kSElSedo8lqSkZ4JWK6b8MvRG26J8Iur\/D1qQpXrDqo7q1mE2tCW\/PetiRFQ0kjnG5hTyc5OFL9sV85ehvU49Oev3T\/qLe5Hw0ax36LKmStgThlSwl5SikZP3ZX7kgkYOa7d6++M3p3J8XHSPX\/S+8tzen2iULeuF1j2aT5YXOkqRPKStsEAMqSStIJO9Q9eaSITIxrzp3fNR+DjwqeFzTKm4936m3h++qDpOEoUHXPOWE8lCUSw4foge1YM+Anw06q1pqXoh0r68agunV3R8J2TLt1xghi1S3UJCXGWlJSFoKVrQCfNc257KAOGjxF+NHptH8Z\/S3qf0mkrvPTzpZaosCKxChlhK0rS8mShlt4IIwy402NwABayPraVh61eDbpD1c194z9I9abnq68alt7zkLRqLG+y\/ElyVt7w66pICEhY25UUgBasFw7M1J7Ko6WeFvw+zfDNpbxB9euumrNCWm4XGRablC+HRNCnWXHWkssIEdx1KypkrIKXAAlQwO4uA+Hq9+JjwfeG3SVrEWNYIz91n369PlLLNpt6VPKU+AMJ3HAShAG3KskJSlSk89dSetfTLXHgH0L0mla\/YXr6Hq1+93S3vWuQ2QHTMUpe5tvyiCp9JBCsncCQOcXr0y8bekOj\/QLojofQuuLBeZmnpL7OtbGpfkl2A4t8BCHJCEpUQHAsBKh8yEbjgkEUtLgobpH4R+hfW\/r1rrTHS7qPqqd076eWhU+VcUx2ZFzvLiVKSsQkIQgbFYwhRSonGeQsAKLP0b6AaL6x9EtZ9GeqN9kTJmubRFuei9ZRG4uoLYr4pJDrjbQCdh247fxJIUrPE\/8A6aeDzQ\/iE1ENEeILUWmrJeID69Naj08w+2xpmetbnnQ5CA0HJEZSy2pAO9sBABIABS89a\/FJ0UukjoXp3U3V2J1O1horWsO83nXUfT64TcO2IfClM4CApwlJbUQ2FA+RlWFYBqyyZMuuPhJ8OniZ8VnUrR3++PUkPq1IiIuse2sWwC1xUtxWEJQ44tsl1XKFK2rRwvgEpNcy9C\/C901h9FVeJnxHdYdQ6L0pKui7NZomnGfMnTH0lTa1lSkLATw6ANv4UKJUMgG5unviw6D2D\/aMa66zXXXENjQ15tCmod8Xb5SitwsREBKUBougEtODlIHy\/lUG6N9XegvWDwtQfDX1p6ny+ms\/S+oJF4sV\/TBW\/FlsuKdKmlbBwsJfWCFFOQUEE8ppyHQokf7P\/Ts7xFdKNLQOoMzUnSrrBDuN3tWpI8Zpu4JSxCcl7HQUbcqJY+YpGQ4sbUKSaWyvBF4ddbNdR9H9Duu2o7t1M6XKnS51svFrCLfIEd1aVst72wtRStAaLoWpJWArbtUDVwdLuvnTHXPi38N\/Q3ozcpV70j0wtN4htX6SyEKuklVlfbU4EKCVthIYVztAUXVYSEBCiwzeovhi8L2tuvfVexdX7rq3X2qpd7scXSJtbjDltnPz3VPpW6r5FNpfwQ4kpHloVgLUrFWKnBXQ3prqHq71ytHTbSrEB2ZfZoZBWw2tpDBwp11IU2tKQ22FuZ28JQQOSAfoDG8EXh8manv\/AEy6X9VtTSepWmYbynI061NRbbLdS3tdabdZjN\/MCsBW1xWM4wQFY4T8LvU6R0e8SmluqLMZuR9hSVuvsK3DzYzkdbEhCNqVHeWnXNnGN23OBnH0P0xqzwjdG+qWtPE\/ozqJfr1f9UC4To2m1aXfQ4xNmq854OO\/C+aEeZuPzKKUpV8oVhOQi\/qQbT3RbpLbugmmut\/Vbqrq\/T0K5XeZbrhFjyH1lwhbrKUMAOgIUPKCypW\/5UqG0kjFA+O\/obZOgvUOxwLDrG6XWz3y0t3m1OvqLrzSFFSEhRW\/uJKmgd6W0jCh6jFW71C609PZ3gr0n0+tt3cY1LCvz8yfbmYsxsx23lyVbg6YyEnIcTwAPxVDv9oDr\/pj1qu\/TpegdZCemxaXj2uSG4kgIjPfOpSCkpCycJTylCuPWqoWIvCmXHulkhQecK1XN4rLis5UUo\/ermiNvICvOe8wn\/8Aj\/3qnvCiGf8Ad3PZZS4ltF3eCQ4cqwEI78D\/ACH5VcpbUUrCVAFXbmquzZs3ZPGfTtmk8yIZMZbSXHGVLwFONq2r2\/Q+hxnBrNLiUfdqWCpIBIyOB2zTVcXbsiSpMRIcZkI2pXuwGiOCT6+voDVXJInHi3uroUspjWuEmQ5PdW3H3lLzyty0oUclKlEZI4HP0Hem6NNj3ybHVaZyExWCXFBAKSVE59uBzwfz96Qs\/D2iSzZI\/lshpCFLQE4S6oEHcnHp3B\/Me1SC1XFuahTaEKQG05J42k5IIGD3yPb1HvVd6lJxNpY3iipNEeu8Ni7s3C3XBtmQ266GHUqAOWVDBB\/MHB\/KuBNWXy5TpSrRLnOvw7ZIfREbcVu8tKl8gE8+g\/avonJYjFch9gNErVsJzk5Kfp+VfNq8Jzc5nOcyHTk\/8xroi\/bQyyU0hvNeKGRWRGK8oc5hs5o2+mKzo7nFCEjAIrdDgSZzvlR2irAyVcBKfzJ4A\/OsMcZHOODj0qQaRn2+A3dVT0yN0iIWGS25tSlalD5l45UkDPA5\/StcUYyklIzzScIOUVbM0dO9QqiCe6lhuOpG8OEuKG33BSgj9c1HltBJIBChkjI7HBxxVkS9RaacjYRAtTecjchiSVZ+Q4G5IBxt9\/4\/zzXiWnHFL8sFYSSSQD2z3+ncfvXXqsWHGo+k7MNHPNkTeZUadho2n1FKnIcllCHHGwEuJC0nek8EZB4PtWsIOK5DsZgE8YH6fnU9ZYwAMYGO1QhpvLiRjuasZtnJxiolEhM2Rme1PMBrK8fSkkWOeOKe7bHAKiUk4GTiqUyw66SWYt9S2sR0GbFejJceJHl7ynJHHfAx+p+lWDCiWq0R7hJu1qecnLWvLpVvQlY4zj+YHOTgc1WMZm4ybs0xao7qnSwtxtScHnKQBx9SKsPTvS3Xt0jORZivhI7qtzjj6inerP8AL3A7YwMe9er8Py4tOpPK6ujzPiGlzaqCWHJtoRL6kKgIdgtPSHHHgW\/vFcA8ZSCBx+WMVE52pLrcYiZjxU22p1XlocygEZOFccnPP0x6U+TNPuyb81aILypzsB2TGW2gukJO4gE7gG05I7Jz35PpSjT\/AE9t+p5UuwzZL0eXb8POJWsLdAWSkJczlOQEj8PACuwya83XfF8\/ruOL2x+qXJ5mCF47yycpJ1z\/AIKWuSZ1lc+yHLnHlRwlKwlh7zWCCMjgjH+FN+IDqx58NrB9W8tkfkE8fuDWxxrTCdQNxWrnOjWZeN8mQlK3W+PVKQNwzgcD1pNGZtT0G6SXdRpYdi7fgmFMlapYKsH5k8IIGDzjIJ9q2bT4Z9BubNiYUdsvoiKBRISlJEuI26AQe4WAFp\/NG01se0P1IvNvE202+43O0+YphsQEyHIzYBCihKFjITnBxzzUq8P2nIOu+rWndF3WAZrF7lC2hA3HY68PLacwkgkJWpBOO3J9K+pfiDs\/TW8dDr70r6e3Kel7w6C3PSIltnOtSHYCIux9C1tkLJDanHCkHl1hvdwoisJpJ8E7mfGaPYH1Xlq0XyT9jqUopdentOIS0oJKhuGNwzgAcd1CkDUWRIZLqGHVJQdxwNwR+ePw\/ma7e6z9A7bqHw+TfFPZ9dCSza7hF07HtjTHxAlth1CA+5JUvd5mHfmSUZynGavzpr4Seh1pt\/RWbrrUOn5adZW+2zYrUiwsrE55DkV0RScqK0vJcU2pajtxjIO7FUITbPl3bbDMlsNzxcraW2CF+Suehp5KU4PCTyD3wB6j8qkBg2+5TZLD0a\/qR5bQbQ1IhzSD86QCSRxgJA9Rg57px9EtVeDLoV1J8Q2vNNaF1RbbfbbMsy9RxW4D0GPptDcdX3LKApKHkqLjLhUna2NqsnIIMB1B4FOit6supuo\/SLqg3rTS2n5rtvvFpNucgy7XJHKAhxWFLQC6kHKeUkHcoIoVabZwNOtL9ruam3WJUZrzVISX0FleEqwc7dwSRjkAnHoa0yZseVLZeZjCMkkBf3rjmfm7qyd3A4wOeK+heuP9nR4bNDdZ9P8ASe8+KCfp+86ugMO2G0GyrkSZEpbrjYUt5P3TTSlICUBaklaw4ARgCqt0r4CE37XvVC26+1rD0Jojo6+qNftToYdm\/GlQ3t+S0o5Cy1tWpIyU+agAK3JqLLJHJT8mDFkO4ZjTmlMqQNnmtpCiOFDd82UkA+x5FKLS7IQ2ki8BhlSlZiiSUEk7eR8pRydvPqEHPYV1R1A8CejoNq0H1E6T9b06n6ca3vjVg+1nrO6xLgynF7EocYOCc7VjJCCCnkYINWrF\/wBmR0be6h3noUx4nnZXUOLDNyiW7+jDzbfw+1CgX3N5azlX4UL3hKgog9qWTRxT056j9QekGv4HUbppcmLdfLOXxBlLZiylIDrbrKyUKSpKiUuOJzt\/i4xxSG+6gu2qNT3LVWtJqvte9XU3W4BLBbE11+QXXllOPKTlS1qxsCOMYxwentUeAvpw90V17rzo\/wCINGtNTdL2i9qe1myPRIyEo3l0MOOAKWAll8oWkKQstkZT3GWmfAp0s0zobQl78SPiOX071D1LZQ9p6xs2RyWUJcLflKkuJz5Y+9b3b\/LSkqwVgpVhYcbOSbU03K1QXUy2ITK1F1LslA8vGAQFAJWn6YCcc9sVZ32XoNKFFu92J1SR822K2oq+T0\/8LOOf8\/1q39N\/7PrUx6o9XemGseon2Y90x08nUkSZCiGQ1dmHG1rbwFOILXCNp\/EQoK\/EACYFpvwzyb\/4RLj4mGNcPNzYWoo+n27IYuEOl15loOGR5ny\/2+cbD2+tLI2jRAj6QemtQbau3POOvBthaYqUFS1JCUAK+yk4O\/A\/9xJ\/mpTqrTl9muQYce2OPMMvqLsVyFIeZeIR8udzDQAG1QGOMqBxgV0Be\/Az0i6cX2F05174qnNPdQn7Wi6s\/aVhdZsal9\/JbmuLCVLBHcKzj+DPFUZpdE1vVEOA5qol5mWg7Q4Vtkh0Dfkdwo5wQecelU3sKCSJ30c1VbdHWW4W+5NRbIh26OltkupKFqKU7fLKiABgcJ5IA7nvVixeqOnHQW373Gbcxu5caAP5HcfWuivFr4ttfdH+vzGgXbFbNR6IfiW1NzsU2C278WxJcUh9SFEZ3JQMgKJTx8w54rrWPg00zqnxd6n6P6a1G5pCxN6W\/pdBW0x56W0l1llbBCljCAt1agoEbUhKcHGazcX2jq9SLVbUVf8A0msepnZRbfflJgRVSpK4rgKWI6SMuL8tR2pBVypWBgVWd7n6AlXEh7+sknJJkJUkAkHHGc+tdTdJOkzOm7p1WsfRLxIT5Fpt+jGJd6ntWaO+1NX\/AFrfHR5oJa2hBwtOTh3jPBqsZ\/hdmXDSvSLV\/TXqIu62vqnIbt26ZBw7b5xKQpolKlJWE7JAUcJx5CjnBGM3jcvLN8erePqKf+\/qQTS930darbJetFjeehRm0vzvg4geUygfxulCMJG7sVH6UsHV\/STM8lmLcXG1ghRSg8nOATyB2Cu\/0q9LT0t1f06t\/iX0f0y67FVq0Do1qRem0afYd+15Koc9x2MStxZYCPJU3lGVZcUDynlosPha6Xs9PunHUXqP19kadY6hWtqYzFbsinVpecbaVsRt8wBtPmDc4vCU\/J7kiiwqPJZ62WTtJIimk9Z6dvkSUY4ejAvEpDqcJPyp5Chkdyf8favn\/fosmLdZbUqO6yvzlkBxO0kFRwefSvp1p3weaqgdfb10bXrVtNnslqRe3r85FVj4R1w8La3hIWVBSdu4Jw2pXYbajHVrwQeHvVvSbVnWbpv1fkzIul20n+q21bKQVKGQ4h0gbPn3hTaUg88+tdkPlo5JO2fNko9OaxKMVPtX9HtYaVW46iOi5wwArz4fzFIKdwCmz86Tjn1T9agy07PxfL688YqxQ0hJrNDalE44PocU5NspEVLpYYXkbWz5mN3A5Izn1PsP0BFSDQvTDU+vod0m2IR0M2hsPSHZCwhCU7VKPbJ3YTxkBPfJHrCdkyVIkXVbpbbdD2rTV5tklxTN\/gCUWnfmUyvy2iU7hwoZUT2GMn3wK2S2NoGRg98Ac1YuptQXXVjr7GoJilNWmIiPb4SigtMD5RhOVpIICMZCV59fRVQV5hLW0JAAx3Ax6mjn9C0IWuTxzKoYJRhIfWAfTlKf+L6ew\/M9hjIucmUw2x5UZCG2vJwmOgkjj5iSCc8AZBHb86UrY\/8ADm1JKcl9Yxzx8qCf4cev836DOVam7bJUlSwypSU+oHGatjjfgmdI1RnQ6puLK2lpTiNxG1CkJzyUk8A44zgj6cVqLI3qDRBSkkd8+tT+29JdZyra5ckaauEiMWFbFpZI2OZGOO6ucp7Ef9pVoXw66p1SVybmBaIrat2+UAFLTnBVjPbIP14z2IrqikluZnxLgp6LGWp5A2EkqHb86t+yaPvl4WDBtj7iD2Xt2pJ\/M8GrktPRrpFoSL8fe327g6wN5Uoebkj17bfT0AqUN66sEBoO2CztBKkjY+9jJTjj1Jx+tZSyxfRb02VLC6S6rKcqtbo\/NJH\/AGpxZ6YaqY3A2xwgp4+RR5\/QVPLf1R1ZeEL+xLLbpYZOHP6whrafqFuD\/ClLusuogdDTsKyRUlClB1ctpScj0x5mec+o9O9WTXboo4uyI9JbZPsPUF9icypDhiFvYolICitJPH5Jz9avtK+DgnnvzXKqusVps+vXdS3mQqc622tC2oGCneDgFKt21Qwe+ff8jK7d4o4z8ZLkXRs11G9Y+aUC5hIz+FKFc9h+ZrPLsVNMz9ytyLA0Fp1tAnXt1CVOTLnJe3btvAcUBn6cVXui4seRrfVMxm4TmJCpbydsZgKPl7xyc8Dkdua0W\/rvLas0W2NdOb46+04pxRyltCytSlYyRwMnnP781EYmtuptomSLjpzSVutjkokPKnyEOrd+YqKiUqHJJ+nGK58rhJ22jzYafJCS2Y2\/qeWnUllvUNUyDILjSSQolBGCBnkEZ\/wptOvOn6zly4sEjj5oi\/8A\/FRfSuitW2dib5SGnYsloJUGlLUoHOAcbR9RSU9F9YylJegW\/Db43NBRUVKPc4CAr0B4ODXNHLi9Ta5ceD1pRns3JHWHgx6k+GzR3U6Z1P6j6usdt\/orbXpNqYcZKHpM1aSgBsbMqIb8zA\/mWj2q3+kX+0B6BXjqLMZ1p036faWga2afi6lvsZtSXpCVtrP9aUWgXkKVhJ3H+PPpXzxPQ\/XiUZVbwATtyUO9\/b8FbT0O1m2CmQwhAJ+bLTuQTj\/hH8w\/cV0b8VcSMf4rdbT6E2e9eGRXQLWHhfvnWDT+l4MPVTlysdympJjXCCl1txtaSNu5eAUqA5zggEEgJ+pHXfwuQJvhwa051TtOoLf01ejpkymm3GnGmWVRQHCyr5k5DJUEHJATjuK4dunSvWt5t9rtshhbr8JkpEgnCNu7AyFYOcYzgelJWfDxrV1wIY8l0FCVHCSEhJ7HnsKiGXHK02TNZY1UT6Ht9X\/Crpvr7r64N9YrLd7F1vtT0G4zbY6pZtLpQG2w7hRJCwpWChOQdpIxlQgUu6eGXwv+HzXvR3QHVu0an1H1CcbakLgPKaTDioSAlalFRIXtUvGFZKljjCSTxU\/0G1hbm\/i5D7TOHA0HRjKV7dyeAc9uQae7t0T1xqG5ouMkNMuyEJZKnFJb85xKc5CFKGBgE5JxxipllxxfL4Ij6002o8naPXzqn4ddeeMjpV1UtnUmxT7ZpqJZUSbkzNb8mOY9xkPKCsjPAWCceiqf7n1G8PGvJnXzpHqvqlCtGmOrdzbu9s1Il9JjiW0zGTgKwBsCozSueDtcBI3Jr5+t9BdRh5tn4qOtbuwo8vYofeZCcqCyADj3\/wA6fP8AcZrF\/TMaHKkIEKMpUiK84NgS2oZUn1B7ZA45Pf2rPPhUbjKyI\/mG6lCjsCVfegvS7pD088PGg+uUHUYtmto2q7zfI8hCWUoS8V+VuChkHKfwk8N898Ga2nWfSiF\/tB7j1ykdWLOjTkywmMy4t\/7halRmkBSVbsHJQr+H07187W+kMwyPhhdA4slaQUMbkqUjfuIVnBA8tXIOO3vUmufQq\/pj2w3S6tN\/cFlh15HPkjKkpIyTxuOOexwBR58PcZWTWqV7sZ0z0CjaD0N0y8UFpu3UKE7K6g2VbFrZUpAXIw3cvkb253f+ZSOfcU7ag6geF\/xYae6a631b13b6aX\/QkJu2Xy03Bv55DTSkKCmTgpVu2rKSkqOHMEApweU9J9H7wzfCq23lhmVBCvM+64KdqtyRhWSCNwP51XA0XqLyJTSbO8pSUhRTkZGFDPY\/\/c1LyQfyuy2F5ZR\/jQ2s+hWlPGl0J154n+psm86rf07pTWukP6K2i8XKPsY+4U4gOqH4kBwuOrSHNpwEBW1StorzW1x8PPT\/AMDGovD7pnr1bteXebq+HcHU2iOqM5IR8VFW6iNvCkKCW0j5+Ug574NcVRGZ1vlW537P84rjlCvOY3hILrgzj0IByD+R9K3JlSJDNtelwWY\/kurQry44aCsBrClAYySB3qU3Roz6Y9PutPR+xQNmp\/F5D6j9Gn7CWlaN1raETdQ\/EBCQGytLDZXhXyjckjnueF180EXiIrXarnGjCJFkTfikJeOTGh+ZvbbPvhGzv\/L9azsDsuNDbEpgpcEjapKm1ZS0paBn2GASeeMJNNEC3XKTc34oirVIeS6mO3tKlbylWxKQO\/ACf1qLthH0h8QbXgm6ydfbd1\/1d4obW\/aLRHgNvadtVtdkyp3wzpWloOpydq1qSlQCM7SfmSTuCXpr4rdH6j8WHUbrN1I1LZNLacu+iJNg0+h+ah5adr0YttuKQDhxza64Ug4HIBVt3H5827RupnJK7O7Y54ua2tzcdTCt6hvHITjP8Kv2NOzWgNaxoD0hzSt1UEuMrwIbpyAh3d\/D3GBn2JqyVluPLOuvBX1f0To\/p51Wt2vdVRLTNumjVW6EJBUPiXG2307U8cn75sD6EcnvUn8B3id6LaK6R3HSXVm8QrVJ0bdV6i0mxJ3bn3XY7yFoYxnK93mZHHMgY78cbsaH12\/YmZFt01eCt5WxfkRHP7MhJwRjJHyI\/YYqP3CKbG+i23Vh+FPjnK477JQ62SdwyFAEZBSf1FWjEfodbeHHqxY7X0w8Ub2utVxLbqbqXpV5dpbccIcuFxdReCtDRA5V5spoZ45cT70+dcdf6c1F0F8Pto091GtouWj7CYuoIiIqnS2+qPD+VZCRsVlpwAdjnODiuSoMJ1xi0Tg644l1xCCArOB5zuDj9APfk1lLtq5UtM3yHmVOMMEKKvlKs7EKUEg8FKSAO\/ANZZV4RpjhaPqFcPEL0dv3iM1NbGb7HnaW1royJYpV5tzS3C0s\/FKBUUpJCEtrXlWMJ3AnABIZLd0+0VonwcdTbTYOoTGtY7qI7cy4QYzkdtYbLafLQokgrKQd21XylQBxXFvS3qRrHofcbVr7SUv4WTEZhxVKW0hbbrSkFLjRCgRg4TnGFexq0+o\/ic6m9XtJSrNeb3EjWMNxXG7fb4YiNOFxxZ3qTgk9grCjgcnANTCVIjJBp\/Yj9\/0kiNa58h64JkLZKnJR8vZlSIik4GOM7VBQGMDFcsJsly0\/e39eaeudrXJZuLnkQ320vOBaioj7twKCgBxu9DgjtmumtS3JMmFqLyZ0dxUkvEJYWFbiuAwlOAOeQHSOPT6iuc7jFmabu7FzfELZILjiiyoBSQgkEKwBhQ7n\/Wsc+WUI+3s30eGGSTUyK6ysuqIFwky77bH0y5jzj4WWfLQUkDcUgDZjJKQBwMYFOXS+96n05NfjW5+bFgzYcp55lslKXyIzmxXGOAcYJI5PcVP3mrlcdMQNO\/ZTm51KYzbqlgI2naNm5edis+uAOT3waaoWm9V2l1h28S48diOlUJK3nAvc3naQU9lJA4wcDgcYNJ5oxUdkt1nRHQZZYnlywcVdK\/I19PunU7Wl0ft8m5tx1SAwpD0qK8t5SHHAApAGAB2yVEDB4NNDHTnUF2mi12uOzIcK32G1KfbaSstpK1nKlAABIJycD0+lWnpG5zdFPW6+QFO\/GJCEy4kd0L86OkIyyVAFKTlIwUlWcjtgioEHpNudnTWVJdlrQ4AGgflCwULAJwc\/MQce9R6vHXJn6aUuXwOds8P2uJliZvL6bTEiK\/rHmvTEYCFBO3JBPfHHpz9at3T14va4kDR7lvjNpb8uP5LUVCF8AfxccnvnPOe9MStXybZZ52jXJbK0xlQ4pBB2JbS1vUBkpUNpTgnGM57jmsP6fXBjVVmuCIrTqFyWi4pTpO1pKUpHPbgD29BRarbNQTM5YXlx7y4bXBkjT7emFbo62Wx\/5h5kqVhzcSoNlRPHHtmmVVknvurZR8BtiP8AzNDe4FLHbjA449xWu+X6KJ1vusWXGMyVCkLc8srKkFK0gDJOO59vbnvXZXhG0\/Z5vRmDf5driSLnLnTi5LeaSt0oS8oBJUoZCeDwPUk9zXXDNHInBHHLG8dTRxje9K3a7yEOyHJLCkp2qbiFDaQk\/h98EnOTg9+1bLd07s7fkpuHxczzUL3JffUsJWj+HI2g9+xHoK+mrTrYkuxTEOGQghxSU+UvJUcJ5zkY5yB3GM0033p9oO9vLlXXSlsffU2El5TCUrwM\/wAQwR+9X9F\/UrHM5dHyzlWOIxfJRtkFyKFoDflHKShvGR3JweSfpmoxf7HDjPqVIgJcQ8goWXFFWcnPJPH1I\/au\/tceFjSci5XDUGmn58F4RHJLrT6\/Niq2AfKCr7xCyP8AmTx6evJd4hxLhKlWxvSU115tRQpv4hgFKwOCkqcHHB\/UY74FefqZ5sElvfB24njzJuH7\/YqO9dP7TZ7jDkQWnSZltXMCWXUGPlKkELyOyPmAwMklSeO9PNot77iEh8EE43KSCBj0SnJ\/emxiTCZ1I\/FlW6UhhVv8pLEtlCHmQJQUobW3vLc3FB5BAzlR3YybVsp0+haWX7dcwuPwvEVakpUe5JGe5\/L6d6z1mpU6UeDLRabLg3erLdbIx9jyTwEbR9BWqbYlFKN6FH9KspqZpBaloDk1tSMbkrgPjv2\/h+hra+\/pKThLMt8lPf8Aqbw\/zR+VcPMjrtNVTItpbqhp6JZY0Z6wNqe2kBRCULc5UcYKQRxUW1p1Hn3G6Ids8a725iOQXAxIjpYWgpO4jKgsKyQMgAYz9DVOMX27uyNyLfcXHRwkqh9vywRg\/lTolHUa6pSqLpu4PkK5JjFtKvzKlD\/OutYZSW3wca1cIvdZcVnuesNZToFm0vZ7m9clPuTVsKW1tcZ+VxRcWV7W20hBO9SsAYzgdpcq1dU\/OiW+56ViJVIak3mHJRdWZTEiPEZ8x8okNbmnAkMLylK852p70zdAbL1Jumm+p+jJNjbh3vUmkfgLCZc5hAkvpnRXnIiMK3JLjTbhA7EtkZyUgz7pB0n61dPp0RGutSaegIj2nU70bTUx8yFRVOWpxsSHWV5b2OLCRsUPmDZJBB5vHTRfbK\/no9xfBXt96qT75alxmYdvWhS\/mLmQkEeoznP7e\/NN+mzrW46J1JOt7Fr+CsEZuTNkp+7cYaW+2yhQTxvG9xCcDBAySeKuyxdL9Saxj6E1IdQaURqVel738euLY2H5E91qd5cdcaMS2yZSGTgOLSrCUFW1RQnEk1n0PMPTuu21Xs25\/UPT+yonL+GYZfXNTekFx9xLCQ2HFJaQlQCRyCSNxUa3WBS7ZWOobj7TmnWcXXOj9SztHa4l2uPJsE5xmVFisYPmhO0kOJcUDk4PAx9BTdf9XXO9uwXzf3oaog2tsNKSM5BHKh34Ua7c1f0z01\/TbX+q7W1dr3qGbrZ9+dHt0WBLc+zvIa2MKTLSUojrc87eU4JOAo4CRULh6c6YWKR0zs9s0zZIln1XrK9wJsOfHj3J52G5OZSmGuRlZW2hC1JSQopwkEHgVMsMVxZKzzXPk4\/iyWrPPbnxdVzkObUpKwprKQkEDAUgn+I557E806z9bQpVljWO43x12LGDaWUladyggbRu+XsfXt7etdbdJ+kmm24mhrTpnROkrnpktKkahkPWZiYpy4pkPhSXnnitbakNCOW0kj8StmSpQrXH0n0psWgLVcE6DiXXTibAtV28ix29cb7Q2up8x+U4nzWXmlFCkJ3JyEoCArzCFFggh+YySds40ReNJLebebe8x4ZSrCtq1cK4GCOPnOPocflIZk666gVEjKtlwleUMR8laSkKSAQDn1SAM1ammr1BlSZsS1Wz4ZmOygspaYCFH7x1CiSk7Ty32HI9fSmnV3Ui2adulqgX2E44J8pUVlaj+FaFp7+o\/EfTJIAp6UIfKiJZskn7mQKyaP199rSX4TJjl5J3+apxStxSQrkghXHOakEPRWr1JeXIEVLSkFIcOUgKPc4VtJHfj1+vq\/udR7NJ1gnScG\/Ntz0uhEZpAUVSEoOHcemElDoPblJ\/OtWrZ0616Xtt2uMp5y3OOLVKSpIWUjYVtKJ9gUAAD+YD0qY44+SjlNrsZWfD2Xh5sq+R1b07gtDRAxgfWmO49AI8JTaxc1Osv7glZdUjnIBBTyCMkADPPtTsOp9i1fOQym3XFu1hxIbebW6yhxvajBynGVArUSkHIDRByezZMunTYEw0WW9zZMOQ018Q2t1wSN3C1JO8BKRjkkDhSee5rSvoUSa7NLHh0szLfnufBICVHBkPKBJSo8hITx6kH8jTTrfpJb9F2uJqG03K1trjSEKCQ6VnzB8zZAKe4POMDvTk9qizXjfE0voqSzGPyOOm4qLjP4crUAs\/KBvHy59PTONcnRFthX2ONUzURrVIVJeQ7IQpMcrdbUUlwlXzKCkoV3GQeeeaq3SS8msVyyqo+udaNXZOs3bi6mS22qI1Ja2NfL32jCeeSM8Zx3qzel6b1cdKXK7ztYNW+J57rk1MgjLri+VLGEk4IIScD8qrKZbmourH7exEjXJiXKUILMReGAVPpCkpb3cZO1AyCCCCM4yL10ULTYbHe1ar0xAtslpTChbpTDITG8wqwMjIwU7T79+CalZJR6ZCxKXzqyU6Yau1ytMdentYsyIhc8ttaW1YyE525W3kYT74zjiiZ0jTerm7cr87EkvyCkuOEqKlbQBz8uPwgCsrNfbNHiRntO2m2\/HOthciNAKQEHzUbj6dm95Jx6D14Mj01dpl2tsCbcIioc19ZcejhwrDSVBzaPTOUjB+tTvcjWcIQleNUiF3HodAkNEfFoSgYUkB5aClQBxjHH\/4FNzfQu1XS3NFx9LSUBSFhuS6jJCjhRx35zz9TU36ia4t+loI2z20zULC0ME48xJBGDkpTj5knv8AUZqKx9XJnWaPeYVwLbz7yLcg+a2gMtvutF14DJSVIIVgKyQBwCCc1lNJ0THelaXBujdH4i5BtciQ5JtDbe8M+esNodSUlAAHzfzEknnIpLbLbpq3vSW7zbYsSPAkMQojTy0r3BTq8+WV55IQePZJ7AE07zNdztO3a5QUwnZyG44mRtu0LJQtptTRVwndheRkgfKrPCVVWyvtmHLltT4Kbupi+Q3n5AKUAtZdQ66EjjcAtKjtB4cIPPFUb28o0Tlk4bJhqTUtulMSbPZG49xKGVJUtkKUPOSMBBSkjAxkHBHPAIINU9q61XC7yRIcnhUZIJTGKMJYUUkKAHIOc9hn61IJGuHLOm0Os6XgRXbn8jrKZII+HU8pKVlIAxhxSlEn3Oe4xAZfVS+3qDPkyYDCTBQlflob4SgrI3EhQ3YBTxx6d88ZSTmvsdGKMsclKxDenZzxAXc7i+WVEI3upICicqxxxnKifTJPqabUuT3fItywlTUhSUZ8tsrCicZCtufrjPPr9HQ3dbqmYt2S0qe+gqZZU4EhDfzDywT8u4KAIycfng4RR7\/Lals3qPFQ4srGwKXkpWkncCPfdjBz+xqMeCMPB25NXlyx2SlwWVpXTtnQmfLvT7G4W8Bpv4hTe1\/BSNuEHKcoVwfX\/Bxs+m7TfY3kr0+I7U2WsIahpQ4yydoKcb1BYIJGfxHHY5qsE9QTKtzk6F8NDIIRHaW4SANuFFRz2B59+e3rU7sGoYsmazYEPOutb1NojSIpCygjcS4OUp78jKgSQM9632R220eZLfvqLF190DZrHuuruqF\/GSnUupSuOCRkbiVbspwQrsQQQaZLjIEye05FjojtoDact5KCUpAKj3OSeT2HsBT9cYVviOKt1staIsXzVL2JwOScknHcn3rB+3wYTzaoi3FJKUn7xACt2ASAATkZyM9+PSuFyVulwdUU\/a58v+3gd5DS2HLU9KSpGba+pJUMbkqdb5H04NfQLwiSg10Lszqyp5LsiYpLOAAjEhwcH1zgn1r5+uEuiKMj5IikZJ4JKxz9O1d5+CvWmnbr0kVpOK+wJWlHnm56d5DgQ84t5txWcbUEKKQQT\/ZrzjBrs0LTk\/HBzfEFtxQ\/86\/cu9i7syZMiIyAp5sJKms5WgHOMj0zg1n5Mz4pbqnXA0ppKVMEDbncTuBHOSMDvjgcZzSgSYgytkt+XsBCk9+5HB9ab13OcZZbCEqjqbB3ZJXuyrOQBwMY5BzyeBXrpNfKeO2nW4Ztc6wseltNXRi4uJeelRHY6IbbjfmKK0qAVhSh8uSMkc88Zr5taklqbuDs1tstLUhsodIO9IG7APoScc8dwfTNdJdV9WWtdyvGopaZz7nxJt5bjTJcZ0IUFpbStBCUkY3bhzgKPcE45VuE9i5pcXHccXuaQpK1j8aSVHeR354P6ntXz+rzvU5FsVVwe9j0\/wCUx7cjtun\/AFqis0Qr9db27FDs2U4mOlLL\/nFKlBL5cVnAK1ZUU5CRjPsBkSKPpXqDeGmZV2dWHWWfLw7PW06V7RuBKQ4k\/MDz2OTjsMIdITrddeo8mPbZ06PMs0dTjoWhJaktqcbRsURyeHN3OBkHsasHT+p5V8t8O6XOBBYhTGUyWSzJStRBwSChSkFOAef14qubG4pV5MseobboaF6f1Va4UdFjlqmSkttpdduNxeCeM7sJR8pGFKCeBjcTW5uX1ks7zqdOXCAzGeVvLcl4rUk4A\/EE89v0AGKnzdz0+G1LcuVsZCVEHzX2hj6cOnmkU65XBEpaLTpVd0ipCSmUxMZShWR6BSwfQ+nOOK53hlHngvLUt9nt1tM+xTfhpjrbilpCgU8Jxn6807R9JG5WYTIlpiKlOJ3NOOBoJzuweSFY4z6GmvXWoLfeHoFxtLrcpl9okONKBT39xTZp3qJfI3UHT2iFWaT9l3G2SXg+0NwLqXCd5ABISkJ2\/m4K7FjhOfHSPChxJpomzWl5sewuMyZVuiTWwpS5DaAQGwrPdKEgjb34pfZLXGiwmg7cEz1lwtqUhxX4vMAwcqPYnBHpivb2LuiE5LsbG2WkApVIbKm8YIwUlaCPfKfb1qBdEoV70tZdRw9SyUPMp1FMcgjzgtxxCSnkAKO0FxKiAojnPvk9McONc0dEcrUdlKh8TqjSmkZt2nXGWWIsFGZJ8wkpBWgDIJ+qT6ntSa\/9d9J2ic3CtsSTOQkpXIlNbdrQWgFJCc+YVfMjgJxjPPpVP9WEz9WajYt8RL1kimQ8i4XN91ltKm3ATtVhW5ScbQRyMnODjFIbxofStnmy9XQ7tFML7RfdtSY7ynmUoS20GWnU\/wAWPLcICTzn5lDgUjKMFyzTHhm43FF+aB19\/vDanX22Q3EWZhp2KlSiUEyWz83ybspyFdsDg49OKx6gajXaYyVWrT8B+StSXVLksBwpbSv5wgc5WU7kjOc5x3IxAmtf\/ZjEyBH12\/8AZ70jzXG7HGTFabKlcnCwk4ytAJIJ+UcHk0ig9UbQ1dGmAFzIfIX8RIdcWrBynCgCAQQkgBOOPbFU9VSkhPDOPzF9dJdaX\/p\/rbVEaFpawQGoylqt17XY\/KuIYkhSygKSkfzHBWFKQAQnaNuK7v8AcdVjUErUer\/MFht90XJRHkQwQ9H80BtBGNwO0DaQcjKieM5Q3brBcbvcH5kVKWVvJCCUoW4tsAdgVnaR\/wCyqrv2q7fcnX\/j5uo31r5W2HPulnP4sKUP\/wCvFaykvBOCLbdls6N8R9m0kJcWfZ7xJ+PkrlKcfkMrW0FqJUnakIHCjz79+\/eQT9WaW162q\/me1bJIlly3uPRlqkRwV4d2pwQFKTwlRBxnPftSTGhnLxdo8eBbp635BKVmS42kpShAydgUF4SnOTsHA4zkZXP6Skxordtk2SMuG6jcqQm6MBSeEqACd+4YGUkYOT7gcpS54LLHudyLEal6MkfFW9nU79ibYcedbdVcUkZWSogJSoE5WpRwe248Gkx1RZhAb049rm53aNFR8aW2VRm2iW1BLbIC0qGcj0GecqV2qmzp1qPCLMy0ptjkVYC33HUyFSQewCEnanAB557isIsuTDdlwpL32hCcADcLdlkncMLKEDaVY74H6+tQuEJVuuXRZN46i6kv0WPBftzcGBbELjRNsxlxSCkjeD5bO5JVswSAUn+EDvSBnVN3vUN2KbrLSIy2lLcQ21GaUg5O1SVIStQUB\/Ccd88EVBYMeY09McgQ\/hky0KS6FYQkJOcoCf5cKI\/L1rEtWy2qzKc8vK+EMpTn8zz29xRToSlFy9vRPYsq9QbYuXp24iO5HSpyUvz9qQgq2gKCe+TjjB\/zNarzqi8a9s0CDdZC5AiNOEo3uODf5ZHCVkhPbsn378VEm72fgHo1mgL8h8APGQkLSoA8EKI+TGf8a3WyU7GtEj4q4uLQ0gIQIxCyjcpIOMkDnJ59Kpvb7Ox48bhFxXPkbDamoL0dJkeWp9SiQQNqMDKcnPPP+Iqdsy9TahZSzKvjtyRHUl34lT61uBAI3J8xQCgCB2J25xUcZnSURkrgWyKxsbLqVznPiHigHuEn5ByP5TS+G1qDUCimXLkPIR94ELWUNgd8hA47+wqk57VyWxY\/dwSp12PbGRMVqEQ1ueWG2YTpekJSR83zhQSMk5\/F+h7VLLVrh9x74yPGW84EpQqS795IWcDk\/NgHPY5qJW232OCspuk5KloSlxxpK2kltOQMnetIOcgDn1pVdLVY57n2pb9RXiFKcSFwmmkp8gOJQpI24zg\/iyvdtIJIJzkUxz3fKzbPhnV5It\/sTF5VznylSUXm8RVP\/KtJko2qVtCU7u6fb8sD1zUUkarTDiyYgvHxMWMlxl9Erzi2tzAygteWEHKiU8k888Dml8i6yghDSZDC9iOX0A\/MT3xnGCcckDB5xTBJYtSl+abVHW5kq3qbSSCcZ9PoKw9RRl7+TSGNyioxRLIF81Jf7b9pJmxLc2VKADjm0lKT8pVwEpP+HsawTL1EXG2IWpIMxx1CX0JRO3HGCjgEjsNyeOBkj6VFJWoVxIEhowftFpTS0uRSpQ3oIIUCUkHsfSopp\/XsuDPStGnVtOJiCFGkoecSqOjcTkAd+Dg59gQR63WZZE3RrHSpfNKn4VWKdT6KvW9bMiUyl9LigVuTfMUG+6WhlZASCVHgcEnt2pDFtWoLf5dyQ82txt5sh1ybltZTnKFN7huBTgfQD607pkv3FbilvltllPmPPFOfLTnHHuSeAPUkDj0ZbteDIXsZSGmGshlv+RPvn1UfU+v0GAJhlm+F0UlgjDs8u7s26TfjpExlD7ScFaFtoCRgEhIGABxngd85rWm0yWpEwS0IK2QzHCXXUhG8LCtoyoZJ2HPPcH1rRbpTbMlVxfaQ63CT8QpK+UKUCAhKh6grKQR6gmktvuKZMUx1PJdc3yJchZyfMWGvkVgjvlah+9bx3SZlOMIq2POm+njupEPafs7TDl3OX2\/iJYbbS2B2xuA3EE4HqMY+tg9MLXIhaovN4vQjpnRkmCHGHCppSio5WlW45ynj25pt01onSV3lSF3hMgKS0y2FMulKt6WUJP8AiDWqRJiaFvKtLwHlsvOrDjrLy8ryQCBg\/QDj8601OHJ6DryY6bNCOdOXSLAu9yEmV5zxT568J+QBIAA4OB9BSh60P5aLi23DsQsbFbkklOe\/vzj9KjyoTkiQ1IYKhHdwgNLUVKQdoydx9CfT0qybXb3TFSxKZ+bywAcc7e+f8a8xw9NU+fudjkss1t4X0I3OeeLTRlox8PHDaSABgZJ\/93c8nmpr4XtSais\/W\/7FtVwfQxqq1rjrdgvBbsJbRUtpxxJygYKHQAtJB8wcEGo9qiPHQ35UdIZKGQCSc7zk\/t37Ux9Ebk7pbqZKvz5vMVIhhiK9CUlva4455YUtam1fJkEZRg5A5711QrZKufujz8qpxj0ueD6W6BlS16olWCUUOKTbxKdkqO1bi\/PPzFtB8tOSpZJQlPPp6maNlz7S+ALYSpLaHA6ptXlKyo8BQ7ng8d8VUvh9v0rU01FykT\/i54sMYSGHG9jzG91SkBzk7ipGxW4nkcjvXRNttVtkTPh58tLryWm3PJQRuSCVAEp77cgjOAODXsaeSeJO74PKyxayNdcv9zgzUybXpzTmu7hcEx1usR54iMMPI3oW46mOkqQlKQjKVuKHyDIz2rlt28lFo8uTDaSIMBBedS3tfdXvKSrBJByTtSMD8aRzu56Q8WSYdn6Z3mdYYOHblEVOfeZAwtz4tDTaz8xOO2fmV3PJzmuXNK6eni1WUXCO4WVx2iw+7\/ZvP71jfu\/jxleAPXB9BXiRivUS7r\/6z3c2T1LyNU2l\/bgrrRlzmWvqLqedc9jDq4ILu3DiGMuMrSk85WAQE\/LlROD23KDzpvVl6tFhas7DduU6majathsqBiqZUrYrylEbdwKuD\/EOABUfvcRyL1GvkqCZKoIQ2CtAwh9oNgrTkjBGU44qb9GdQR7TruNb345Si6h+E024PmJSpRb3cegTt7evaunJtnHb5o8yDljlvNljuCbtPTqO63J+VdWJkVcqKlYEdBcY+ZTjShuWrISlPOAck9gVS2OQ67FffnvSDKjLWIBl+QEbFgby25kJxuwBjOFHnFN2sNEXq3KuT8CKhpd1kuTpb0chSFOKSFFOFAHAWVAcHITz3xTXq7WNpt94abTHE5XlE\/etEoHyNZIwpJycDOfbjHNciqMtrRfL6k1alQkgvJ07DREk6jdZAO\/yWGmE7c\/wjKVEDj09hT5ZuqlrsctiYhc2Y4wwuK2Uj50trUFKBUvYO49D+9VK3dbKza7jHkXACc4lowxHdJSCFfMCooAHH5jvUdcuikuqBcD\/AB3cCXUn\/qGDW0MbTbRy+m3yzpd3rb9sOLi260SXXVoKi464fQFRP4e4APGaT6b1wrUF6iWuMxIdW+6lLnkNblJBV8yhkHakA+pqF9BdC2rqTauo0tV4n2\/UOk9Kuags6YaWktPpZfaRKQ8ny1KUPJfJAQpB4J5AIroyL4dHemms9KGLrC42ywJ6bXPUesX2ywqXAu0FsCTDQtbKm0gSJEBJ3IUcF3CslJGmycnTfB04IRg1JK2Qa+6B6OPXadJvV2sRlPFXmLlXEee2tOAB+MAAYIxjiq+111A0RoxiNaNApiOtMZWhUSUHFbiPxBYGU53KzTlD6EdW9S2J\/Ud51JpSdFDUWbNhsXqL8baBLUlqNKnsIBLbKy6lKgCtaPMBUEgKIZ\/\/ANIPVa4atm6RixbUxcIWr0aH+\/lqQh+7LZceCGlBHzIDLe9SyEgBxv1VisY4pxyJN8Hr5NVJ4XGUuvDKcTDhyXPMbjhCVD1WVH96yBagcIAwDwlPpV2WnwXdX7pDsU63ao6bqi6ldcg26QnV0ZbT9yQQlVtStGQuSCcYQS3\/AMeKjmjPC11i1vbvtJqHZbM\/LnyrRaLbfLu1Bn3qfFO2RGhsrOXXG1YQSdqd6gkKJBA7oppcHiz9zIHG1lc7PEnM2tmMr41kxnC9HQ4QgkE7dwIB471hF6l3yCmeq2We3MuXOKIcn+pNBBQP5UhCcE85Ocmpb0C6T\/72+oU\/S+ornIslm07aZ9\/1G+3HBlR4UNGXUtIXgecpRQgBXCSok527TMnehXTzqvoix6w8NszUkV+4ayhaGnWXV0yO843LltlcSUh+Oy2kNr2OBQKCUqScccVT0k+zeGXYlyVPoly2vXm4uDzI7jjKUQnPLQXI+3jckkHHf0xkcZHcItYM3SRrC6y2Z7SPMmOfwgKHuTx3\/wBT+dTu++E7rZYRpuTaWrJqJ\/UN6VpltvT96ZnmFdgkFUGUptW1twAkk5UgBKiVYFSgeFDr3d9SQrdYHun99a1HGuIjXe2XOLKtofgNeZLjl9QwzISnaSSEhW7IWQFYbZLoj2S+ZlLr8wORGHX1zn\/h0hQUcbgCrA7jskeufy7UtiTVFC2m7jBgNOEqSlKcrGBn0G9SuPTP5AU9dUukXUHperTs6\/3Oy3i36igLkWi72KeibBlIaX5TraXEAArbWAlYx6g5OQa6Bi+GTo7ebnonpDYdWdQ7X1D13oi2aljzZkuLIsrs6RbjNMNbCWG3kIUpC0IWXFlJKCoK5ok\/Jhkim\/ac0S3YpJnXO9MyG3QClalKdeWPqVBPH0Pt60zz7vaMCPY7Q0y4CD8SvKlZ90g\/h5x\/8VYenPC91N1jpGTrSzytMypSIcu6t2E31j7ZkwIqiJElqKDlSEbVkpJC1BB2pVlOZtrDwcXnTEnQcOxdRtHX17Wmn0X5w\/arMRi2tYcU46444rCoqEt5DwwVqCkpb3AAw4VyaQqHRzytdymJLT81xaSd20fgz747Z+tOtqiOphTYrkhKCsDKlH2Wknk\/lVrI8L3UtGrhpVF10kqGdP8A9LDqNN7bFkFn3lv4sScco80FrGzdvGMY5rZbfDf1ATqO\/wCn7ncdL22FpxiJKn6im35huzBMvmGUzBuCy8AdiUjdwrclG04zcZV0bwkr9zK2TIEa5xwy953lMBAylRChng7cBR4PsKdUalMbap9RXtJUdiRhJBODx8oV6Z+Y+hCe1WjcvCpqLTnSHXXUnWupbHYLvoy+N2ebpxyQ358gqaLyV+cFKC1OJKHGkgKDqFbwoU1dPumGgW+js7rd1kumppWnv6Qt6YtFk089HhvzJvw5kLfdeebcSltDYwB5ZUpRHzADBxnglN+47IZoR5jyVzf+pEPU10XOvdmh+YllmOy62woLbQ1gJUAFAKJSOdwP5DtSvUHUCZridAnuQI8duKylgtpQUIUEDak7c98Y9eCD+VXZZvDN0f1hpfqfeOnPUCBcI1kc0rIs171DcU21q2NzzM+KjTiQELebLDbZKEnceUpG4gRZrww9QWNW33R+obnpPTcjTUqPb5Uq+ahjxIrsiQ2lcVuOvJU95zSkOJITgJKd5QSBWcsUYJKCO5Z5Si\/Ul0Qdq4uKb3qWB6msmriqWvy2VBCQCVLcVhIwM\/ufQd66J6L+GrSeooGkLd1JtE+Ne3urUzQ9+jouCkbWI9uedWynyyQFh9r8aTnAIzg1WNq8PHUjWdvduumxZmYEuRcndPWGXeW27leGYi1JfXDjr+Z\/YG1AklO5SFhO4jFZy0k1yZLU42+6IG7cEPtqajILMdWArcQVvY7kkdhnsnsOO5GabTMU7IEWJuK9qshPGEAZUc+nAqzLh4a+p7Oik6xbuekVNuaUb1szbEX1sXJ+y+X5jklEbG7DSApSwccA7dxBFYzPCx1UtmhJOqJDummJbOm3tXXGzSrwym7wrU2CpEgx+VgOJ2kAYUNyQoJyaR0sm+TSWtxx5TKpuN3DjTdngFwxULC1HHzSXcY3EDtjcUpHoM+qjTFMMltR86O60BnG9BST9OatDUfht6paX0O\/rW6LsCHIEKLdrlZGLyy5erZAklIjy5EQHc22suNY5KgHkbkpycVC\/JfeG155biQcgKUSAffmuyGLZwcOTOpdMfI0dmTZFR0TNr0h\/wAxSG3whfyDCEq3DaeVKONyfQ1qttjKJDrLy3mvOJb+ZGzJP8q0eYj98fmKao0m3ISpE63F3d8qVoewQP8AlOUkfQ4pbbmIoWXLTeG47\/OEupMdR\/JYykf9SeK6IQp2c857iy7C1Mud5uDVuVHUFuuKbHxLW1Sd2OCVD61BupFnuL+p13G5SZCJoaa5OMjAwDnPPbvmt9vt9wht+aqG+kDjzWvnQfyUMj\/GmvXsq7lUVxUcRm3FqcCUMlG1Z5wEgYSPoOOBXbN7sdI5JJp2Te1dQp9oZQyLmm9Ms7AHlMhK8lsKKCCc8cjPP\/aptauviVAMqit\/JhCiFkbePr2Fc+x4ZieZ8Y861LSUOJVHUhQwr5uVIP1HqceuDWc0JnO+YFIbWUoSA20EBWAACoDuT3J7k5JrlnpYTu+C0dVONUXnq3qta5cUvQ3lOueWla2\/LO5Cs\/h4PIxjn601aG6jLtbk28yPipqW2EvRY3nbGfulLcUlWc4BOCMDGTk\/WtrLYryGhEMAOuSEoeYIeRygnAyc8dlcHBHHAry8XJpl9m3JzFTFZLDymWkpU6rc4CFHus87cnnA9uKj8vCKlCXD46KyzSm1Ltfc+nHhf1pCtOtpMKNeI7Krpp+3wo8d7a0p1yO22koQVH5jkr4GfpgcV0NrnUU+22G5Sp9simTJhllvcr7x5vdgjcPmwNxPp+lfK7pHaNVaoXZpo15aLDJtslVzZu92fPlseTguBpPcqATnB2hXI5G41114k+pOh+qbyLIYd8uNvghAjz7PrGyQ2XHt6XPNS2+tw7hgozgEgnuMV144tYnjSp1wcuRr1Nzdkc8Z93tEbQzwdupQ1KtzKXPmOXnTJRhpO\/Bz8pUQMjgq9M1ys9r3X2s9EW6HEgMwbVZQ0zCU2hKkIbj+Uk5WVbisl3KuMc4znIqadbNF2uX0yRK09qiVJdt7jlwlw75dY9wfjx8htLaDFWpo5UtKsjb+Q7CvoOuW9G9Io1gcjx5T8dlwT47RSRGLsg+WDyedqAvjnkVxrB6CqfEjpllWZ3F2hTqTS79t0lMXcm5UlVutJDynRlpUjZ8y\/XKuwBycV503XZ771iXqEW\/4Bu3lwkKV8rrjiXB5mFElJyDjB9f3jN76qa51hpSdKftbDltSlxnz2Y7gCA4PkQvCtucAngemazveqLL93qXTd3iIRcz5Co7JW28yppKcqWgjjduOCCc85xXJGUotykdk8SnFRizp6SxGf3YfCm1g4SoBQwe45qIXrpjpC8vpfmwVFSc4CFlI5xnjP0FVbZerGoIraGonnuMoGNhHmj\/UfkCKdf8AfdMQgCVamiocfJuSf1yTT1Y+UYPBNdHPKnFE\/jUax81QPBrSVUIVlWPpXouKrgrtotjw3dXIvRLq5Y+oN7tMm82KO3MiXm1sOBJmwpMZxhxohRCSPnSrB4ygHuKuW4eNa46r6V9WtBJ0EU6i6mXt+5W6ZGSp5EGNIkMLmtOb1ncFNxWEDYAkEEnFcoxmt0V1wJBPl549fmrdFlLgNLkpKR5W4rTsBLmUFIBPfGVGsZfY2X8OLb8nei+vth1x0U1l0t0bpe5afZv+mINhj2MS7cLPa5iVM7lMiOkvul1QKlLdO4bznPJGzrH14kdPuqXQi46rt8S43DQxbv2uXLPKQ+bnqRcREZ0qeH3SnhHjR9xCiNzik\/wV8952or\/cECNcNQXKW0ngNvS3HEpHsAT2rG2S3w4ITDuA84gncc4WCdpHseSPyJq+3arOWMpub9R8eC9+n3iO09ozQXSPSMvTlwkSOnWvXdWTHWloSiSwv4c+S3k5Dg8lXfA5HNWA14uuk2obrpjUvUHRWrnrr051fedTaYatkyM3HnMzZ3xjcabvSVN7HEpytvdlII7kEclT1tPS3lsAlK1b9oOduecH9c1qah+akbXWmyOAlTm1R\/SifBdxT6Lb6TeIWfoPrLfeqOpbIi8Q9ZtXaDqe2RV\/D\/FRLjuMhDKiFeWpK1JWjOeUAHIJq3+jvWPo1ZNYdK+kvR+y6itun3Op9m1XqC+6slxviFqZWlplv7kJbaZaQt4lSjkkk8DgcoIhtp+ZUeSSP5AhxP6g1mlqOkgrDPGB97HLZGPqKWNh1\/E8VfT7ohqCHB6OaXvMxuJ1JmawvrmoJrJD6S09DMWIplITs8p11SXVDO5ScpIGKXK8aemIOoocpFx6m6ltTMG\/NLavr1qCW3p8ExmfKbiNoBLZUoqcKgVA\/gGBjjtC0nCWVqwOcsye\/wCYVXjzhTlT61J\/4nmAon9RVdzDSRbGu+qFp1r0l6YdPBbpTUrQrV5bmyZCfupPxslt1Hl7gs4SGyDu9cYq34Xie6RWG8aQ6m2TQ+pZ3UHReiIGlbaX7jCbs7EqPb\/gxMLaE+c7gKWoN7kJ7dvTkMXFLKdjAPPO5C1pA\/QmsXLlIf2qefUvZ2yc4qlMh0dmdK\/GT046d6Dt1hNg1czOb05crFdINsMJFsuMqSHgLk8Vjz3H8OISUFe0BtO04G0xXS\/iW6R26Z021Fq3RF\/lXnRmindFvqYTCdZiFPnGJdISXkkfFNKe3BLidoIGCa5YVOcUNqFkZ7j3rVk7t2TnGM1ZWUR2FefGVpG8dQbDqtmb1PgO2XQ6tJG\/NXGIbv8AECc7I+Jca2iNJaWhzYthxIAHZW5KV0ps\/jc0JaLxrqz6e0pf9G6b1Yi0SEXDTsa2t3FFyhtKQ9KdjLaEU\/Fb8rQjaEkApzlVcZg4\/fP61kkknBqbaNVFHS+s\/E3pXqBovqpo7U8XWUx7Vl6tt9sNzmS4kiUh+HFMdDU7Y20gt7QkgtI3AAJ+Yjepg6adXunqekFx6F9YLLqSVp9y\/tantVy088wmZBmhhTDiFNvgocbW2r3BSoE85AFGhW3BBwR7Vml0pBx2PPFUlbOiCXR0FqPrx00c0b1K0N0+6cy9OWvVi9MotTapQfWhNr+J81+Ws43PPGQFfIAkYI9Mm1IfjC6ZytW6z1ovTOp7Hcr1JsDsG8WRyCLsY0G2x4r1vW48hfkx3XGC6VN852ZBKcVxqhtyP5LkuOlYVyGlnBI9CR3wc59KUGXhRd2IBPJASAB9Kw5Ts62lKNP\/AH\/aOu4HjQ0hA1lH1MrSF5MZnq9cepBbT5CFGLJhvsiNgK5dSt7JUeCAT3OKT6Z8bkW2dPrHp24XDqBZrnpVq4xoQ00\/bmmLiw+866yX1yGXHGHGi7sKkBYWkcgEk1yOqSpSvNUtW0ZOAcVlFfivTGUz5vw8ZSglbmwuFtGeVBI5PGe1XU5HO4QXR0NcPEdbnXbFqZ7St2SzH6OSumId8xoedcTAejGSkBW7yQp8KPZXGO\/FXJctS6Fumg9b9edUIXadTaj6NnSqnmtV2ubAnTlxY0dhDUVtapofUGkhaVoShotOEqUFJJ4RmyWZEpaGFSDDaKhFbec3FtsqJx7d1EnHGSaRuuIGEpGAPbirxspkjFrg6t6yeM239VtB3O2puOvbZe75Y4dnnWhh23iyFbIZS66F+SZKkOBkHySU4Wc78AJHJi3ODXqlpUdxAJ\/KtC1c1erM0lHoyCvetjZUFApPIORWgKyeK2tqO4VeJDdjzbH5EbcWHlN+YMKCDgEexx3FK5kNVwtzsdlI8zAUgJ4OQcgAfXn96bozgAGad4D6QsHsQcg+orTdwEr7IhElrQgoUhO4HBDncYP0pZNkwnXA5DS6geWjIcdClFewBRBAHBVnAxwD60u1dpx1Sftu1s70nHntoGSlX8wH19aiCnHm1AOgpPsRg1Mclxo5pQqRYOjZLofUQpLKYqFznFOEBKQgdzn8XJAx6n61rtkt66FqRFs7slwpdMuQ6ptSfNU4pQKMoJRwUg9z35wcVF0TJ1xYR8W85JRBZCW0rVktspOdifYcqOKtvpt0vumpp32HpZDVylSNr6WWkqyw0snBWpQAxhJUSMgD1zxWkppW1z+pmo8o6b8NXRLpf1O6afbmr9WXbTsqZOXpaV9m29T7WSESWyAhspQCjKCojOCoFeDipefBx4T23H7Sx4poMdMBtJcjOpil1nanBK0qGQMDJ+oPNR\/of4hNK+FqE9oxGtYDc9yeuRcH3bZLkIlxygJxEejpUGwhaFf2gIUSogDIpg1H439QaruU13U966c3mOpSkxSiz3Fh5tvcSAtx2MsrBwMp4ByQRgkVENS8fyvsrPDGbuSJXY\/C54eNPyhetC+J9u9uvJNrTGhQkykSC6CkJWWDlJyRz7e3pzH1ejaJtPUC5aXOpF3iFYZimGnFqeQAhRO9KElZwN4Occ4x2Iybvt3jj1NH0ZcrDqXXeg2jIcQ3Has1ouMRDbBSQ7uQloJWTwANyfXPoKoC+2nS+ublL1W5MYdXeZTsjLe9t8BZyndx7EY7jjHtVJZr5lyWhjUVS4I1qa7wYFg+yYriFNT\/ACpikofDhRIGWyrJSCFH5kkJJSAMZPIprZZiNNCIbeiQkkqAAS5+vy\/5emK3agiRbHPXBg3ESiSVOKUyAUqJJ2nHBIyecDvjFe2\/XN5srZjwIlrYBHK24SELI9PmTg1w5pbvlR6OCDSuQ3yIltPzQlhp1PBbUePy9xSRUyaV4W6txSRjKl549s0uuOpnrq6X7o5LfV7\/ABKVJH5JWhWP3rGNJ0ySo3OFKeH8Jb2Nn9T6\/sKpGFL3I1bGuIIjMUeYy086tO4lTZVsGeByQBx+dM7iiFkAAfMeB2Feec+eC6tXbvya9DEhfz+Uoj3xXclTbOU2tvPeS9hfG1A7H3pfYBb5K5jF6nsxGFRShLqmFOlLgIUkIA5BOMZ7DP6U3IDXKXi6kH8QxXvwTTmEsyU\/rhNVavgvCVVauhemLpBi+LZNymTLWlX9oEfDuujHsUuAc47+g\/bO3XbT1pmy1o04i5tqWDEEp1aQ0A5kEhBG4lI2nt3J44pAbS+yMpDSwecIXk162zDbID8eQ2sclQ5FaVcdrJU5QyepBJfbx\/cWOPIDi3mES4e8kgI5SkE9gPasC6HhhcqO8f8A99vaT+tZoU0k5hXRTeB+FzmsJEp1tP8AWBFkD1Ce9ZtVwUcrbbMkx19xBbWR\/Ey5jFC5JR92uRLZ+iwFCkTrrJVujs+SB6JUa1Lc9yT9Sc0KWKnZm7O1lhXpvLYCj+1aN9aCo54NebjUEN2bt59KAff1rWk4FZbqkqbQrbRvNaxweayzxmoIM0qO4VnnNagfWskkqUEjue1Ks1izaO35e3NKXG2YrbZDo84\/MEN4+Qf8Sh6+uKyms26HHDDKkyZu4ec8hf3bYxwhOPxH\/i7eg96RpCiTwAD6VTs1ToUB95xZdW6oqUcqUokkn3JrJTpxyc1qztGDWIJUfyqNqLbzchS3CEpSSSQAB3JPpTk9Olwbc7p9URMVxUgLlOKB81RTwlCvZKSVHHqT9KxguXGxLh35mKgJUtZiuOpCgpSeCpIznKSe+MZpvW4pxSnHVFa1EqUpRyST3NTRTeYlXoa1q70piRHZjpQnCQlCnFqPZCUjJJ\/T\/tSNajjlJH51JVybPcivG4suTuUxHccCPxFKSQOKxCuOamQsMW4WSDAYkNoktMJeX5isJ3OqOCR6njA9alMVZD1RZbSC6uM6EDkq2HAoQcKGe+f8qVy7feLBJBdadjuJ4S8g4B\/JQ71v1ChpidGDSAgvRWnnEp4BWQcnHpkgH9angjkxaOQBS6IrChTY0oAZzSthzarOc0fRKomFnkqCcDGe3NOt1t0HUsZuC9b4DSm0bErZioQpX\/MUDJP1Oailtk7CMqJB+uKfYsoBYUk\/9RFcspOL4N9qyKmV1qK1TdI3REdKlIStHmJykjKTx681fHh267xNKuFuNpjTUe5Nx\/gxJcjvBbjJycKCXAlwZOfmSeaj+ppf9JrfAVcrU08iC2IpeUNyVYypOc9lAEjPtj2qBSNL2QO+bHQ9EUDkFtzJ\/wAa0WeMo1IwenknaO0bciReyLi5OSpyQorJ3PgEnk42qAAyew4qcaXuF90l57kKLYpyZISlaLlFckgYORtC1fKee4riex6\/1Fp6C1Bi3Z59EfhsuqOQn2OMZpfN669RFNFqPeBGT\/M0nKv3UT\/lWcpJv2llil5Oude6vTKt7U\/VEbSVnZjkpEmHFXEKweSlWFkLHr2yMd65t6hdfpLrbtm0NmM0klKp6QUqWMf+mlXKPoo4PtjvVaTpl51uJV0ul+k3G4RGwtLDzilqLOfm8oZ425yUgDjJ+lRZbuMpOBj2qFZdYlF8mTrpWStSzvUcknvms2ri0yoiTAakpzwTkKA9gaSqcBFairn86sol7FtwlWqUlJiQXYyh+IeblJ\/Tvn9abVEZrI4PrWBGa2Soq3Ro8mAvlqQUL9jxj\/vTsxpHWEiIxcYVoub0WRjyH0xHC24PNS18qtuFfeLSjj+JSU9yBTahdsWMOAoJ9uKnNn646w0yzFb0+xboz0e3m2Oyf6wVS2Q2UMl1HneVvZV5bja0IQQ402s7iOd+TnsZYmieoktxtn+h1x8t5pt9D0iKphoMrPyvKecAbQ0e3mKIR354p1d6LdQhFFwkaTaaiqdS2H\/tSH5RSQCHt\/mgfDnOPiM+Tu+XfninLU\/XWbeYNvsLGirAqw2+6Q70uBKbkOJmzGYiYylSD53KFoQkFDflpwkYAJUVb5Pia1bcGHY130fpS5MPvBbzUxiW6h5gSfihEWlUg5Y+JAd28Kz8m7yvu6bbFvwRa+9J9ZaWa+JuVqXEImpgeW3NjPu+eouJQPKacUspWWXdjm3YvYdpVxlni2TWElbot1juE9LDXnubITjgQjAO9RAwBgg57cin3UPV256ht7kN3S9kiyH7tIvkm5R3Z\/xsqc6HPvnXVylFakFwqQTkpIPfe5vncnxjdR7jeWr1dtJ6JnuR1yHI7Ui2PFph111pzzEAPApWjyUoQQflQVD1yLLgjcyrbpo\/WEO02q\/XDTsliFeUyVwHFM7VSUMNtuOuBB+fYG3W1+YRsIJIJ2qxien2tWnVtvaYuLRZcDLylMKShl08Bt1ZG1teeNqiCDwRUyn+IvWVxu2n76\/YtOidp+a\/cEuhiQoTXn2WmZAkIU+UKQ62whK0IShGNwSEhRFZNeJLX5sztpuUKy3R198Sl3Cey+9LDpWwtxQX5wSC6qM0XCE5XtGT8qdsNWQ2yCK0brENuPf0SvgbZipnOLNvd2ojKCil4nbw2QheFng7Vc8GmXOe9W\/d\/FD1CvDjjjtq060X58u6yA1Few9MlJkCS+Qp07S4ZTiticNpKUbEpG4Kp8JwOeSeSe2f0qm1hX5PaM4o9KPrUNUD0E1kkV4ntWQFQQz3GaPyoOQCcZxS23Wl6eHXS42xHZTudkO5CEew7ck+gHNGQYQYL9weDEVKVqz86lK2pQn+ZRPYf41tnptjCm2Le66+psfePK4S4rPdKe4A7c8nvSPG0gpIJSTg16kAnPr61CRaJk2nOVDjPtxW4YAzWIwBXh57VDRezLO481uQ055a3UsKU23jeQDgZ7ZPpnBrWhPGMkflUhuN3iIscbT9l81MckSJrriAlT7\/ALcE4QkcAevc0Agu93l3uUh+QlttDLKGGGWwQhptIwEpBJ4\/OkK0+gGa2AbRms4MdmZcGIz8tEVtxwBT6+zafUmhFpEuct9tsGhnnPi2HJ9yaSflWCS2VAbU+4HOT7\/lUR0\/YLvqvUFs0vp+CubdLxNYt8KOlaUl6Q84G20AqISCpSkjJIHPJFeXdcVU98QnHnIyFqRHLy9yg2DxzwOe\/anTp9rmb041VB1jarNa7hcrVIYmW9VwQ6pEWUy8280+lLbiMrSpscKKkEFQUlQNSirbENt0Xqm8OKTb9PXZ1tk\/futwXFIYGASpwhOEAA7iTgAc1O7x051FcLjLtUK3LTLuceK9FbmPNQWkx2yRuLkhSEbSQcEqAJOBmpN0\/wDEFrV+am1wtOabYYaUi5y1tRpJckyGmSyFq3yCkFQWMhISnIGAnnLTN6\/61c1OnXV00nppq82NxC4sf4F9hpuU4p1RlgNvJUl8OHzAtKkgLCVBOQKiV+C0G75Ire7b1A6ewGGdc2NSIcpSmfhpL7LjrZSlK9riEqUtpRQtC0hxI3JUFJBBzTjrbo71JjyZF9Xpppu1Q4aHBJTcIriFIQl4rSna6StxHwsnc2nLiQyoqSAKyvnVuD1Itf2Dq\/S1sjvqbZajS4Kn0r89puNHacc8xxzeURY3kpACQd5WrcoZKjVfXvUMxFx001pfTkaA4wmHHQ0JpEJKY0iOVMJXJUlClNzZO4EFJWsuFO8lRnyHajYxXLpTr6yRnJNztEZppuKuaFpukNzzWULW24tkIdJeCFtOpWG9xQptQVtwaa7Hp2+363Xm72a2PTImn4P2lc1tqT\/VY3mob8xQzuI3uJB2gkZycAEiQ3nrPcL1GvDKdCaUt6rxAj2vzIQuCVw4jP4GI5XLUG28hBKMFKi2kqB+bcm0l1a1fpN6e\/b3IMhVygR7W+iXFC21RGXkOhkoSUpUhYbDawoHchSx3IUJCdmUnRetrPcX7bcNJ3ZiRGkvRVpERbiS408GXEpUgFK9rpCCUkjcQM5Ipz07pPV+oW3VWSyuPqYW00UuPtR1OOuIU4002l1SS84tCFKS23uWoJJCSKkUjxWdUpV\/e1NDY0\/abrI88yJlutxbckLcLZQ44VLUFrZLLJaVjILSCrfg5Y7X1n1Hbb7Lv8ew6eEh27R73EQYzwbtsxhK0sORkpeTgNhwhKHfMQQhG5KinNYyivJpGUkOEKPq236bmb9M3J2DcEqWF+S4FN+Q2w6p8pxkN7JLB8w4QQvAPBqP3DTero6HZEjSt3bbYZTIcWuA6AhpWQHCdvCCUqwexwfY1JNI9fdXaWivW1q2WGVDlSxLX8VDW47HdEdiOHmFBwbHEtR0hJ5GVrJBBSEuOsfEZqq43q2SrLaNL26NZEOtwRbbfIiJ+9M4rUpPnZ8zdc5KtySOQg+hzmoRT4LrJIrxdl1Aq7OaeXZpbFzaadeXEkNll1DbbKn1qKXNuMNJUr3IHGcgFE7ab4uA1ck2aaYUgOeVJ+Gc8pzZ+ParGFbQDnB4wc9jUnvHWKbeNYo15I0lYG7woy25LbSZCIUhh+IIxbLQe8wKwqSsrDoUpb2TjbzsY64X2NFiwW9KaZ+EjMfCLjFM4ofYDEllttZMrcAhEx7aUFCidpWpeDm6hFMPJIjDmkNXMl0L03PaRGWlD7imVBDLigFBK1cBtW052qIPoRnitk7p\/rCLaxd06fu7jSWkvyPMt7qDHQc7Vr+XhCglWF9jtOO1TO7+JnXt3OoHZll0yt7UMpct54xJBXHWssFYYBf2tpV8MzuyCVbRknCduu5eJrW9wnQpcbTekbY3BjrjpiwLc81HcCvj9xWgvHJJuckkgjkN+xCr7F4KKcnwyvP6M6mTeP6OP2SYzdCla\/hJDRYdAS2XDlLmMfICecZFOcjplrqPppvVb9jUi2vpSphwy4\/mPhSWFhTTO\/zXQEy4xVsQdvmo3bc4qQaq6v3C83+ya0V0\/wBO2e5W8OMtot7L7NvfglBSmOGPMJRy5IKlpcCiHABtKQSptviQ1fZ7e5abdpnTDcMrguMMrZmOtR1Q\/I+GUhpySpsrQIyQHXErd2rdTvwvAskiW2uiAam07fNHX+dpjU1vVBuludLMmOpxC\/LVjIwpClJUCCCFJJBBBBxTZup11Tq65awuDF0useC1IZhsQcw4yY6Vtsp2tktowgEICUfIlI2oTxnJLKVE1aibNDtzszoILLqc+yQP+9Ilzo+fug6U\/UCm3J9zRk+9XOV5GxxNwBwD5mB9K8M9nHANN+T70ZPvU2N8hf8AHNfyqrz4xn+VVIaKWN7F\/wAa16pVR8c1\/KqkFFLK2xwE1v1Sv9v\/AJoM1r+VX7U30UsWOAmtfyr\/AGr341rttX+1N1FQ+Sdw4\/Gt\/wAq\/wBqPjm\/5VftTdRUUTvY5Ce0DkhX7f8AzS2bqZc1lqKEBiOyMNssghAOOTySST7k0wUUpDex1FxYHdLn7CvRdI4PCHP2FNNFKG9jx9qx\/wCVz9qyTdovbY5\/hTLk+9GT70ojeyVN3fTgtK1vKnG5lwBtKUpDIR6knlRP04\/WkovsIcFLuB6bR+\/eo\/k4xk4oyfelIb2SA36ERja7\/wBI\/wBacIOo9PMWmeJEOQ\/Pf2NxypI2Mozlagc\/iPA7VD8n3oyfeo2oi2PJu8c90OfsK8+1o\/ohz9hTPRU0LJvpzW8PT1suPw6HhPleWllRbSpCUpOTnJ9cn9hSu66\/s+oWWRdrc6haG1IX5RBG7KSFJyePXg1XtGT2zRqyYy2j5GuFuh3VqQ04+4w24lfLYSrg57ZIJrVNuzEmc\/JQle111Sxu74JpoyfejJ96KNck+o+h1RcmR\/C5+w\/1rYm7R090ufsP9aZqKURvY\/IvsVJwUOfsP9a2\/wBIIQ\/hd\/6R\/rUcyfejJ96q8aZZZJIkg1HDAxh3\/pFKZGobIYbXw6ZnxGT5qVpSUJH\/AAkc\/vUSo3KHYnmo9KI9WQ\/KvkQnIS7\/ANI\/1o+3IZHIdz\/yj\/WmHJ9zRk+9W2IerIfFXqKewc\/UD\/WsPtaNnO1w\/oP9aZsn3optRCySRLIWqIHwDtruTTrkc5WwpKRuYd9xz2PqKbPtWOAPlWePYf60zUZPvRRS6LPLIePtRjHCF\/sP9aBdY\/8AIv8AYUz5PvRVlwR6sgooooZhRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQBRRRQH\/2Q==\" width=\"259px\" alt=\"a cost variance can be further separated into the quantity variance and the price variance.\"\/><\/p>\n<p>Using variance analysis for direct materials and direct labor, Jerry\u2019s Ice Cream was able to identify strong points in its operations , and perhaps more important, Jerry\u2019s was able to identify problem areas . This information gives the management a way to monitor and control production costs. Next, we calculate and analyze variable manufacturing overhead cost variances. The original static budget for fixed overhead is used to separate the $42,500 total variance in fixed overhead costs into two parts, spending and production volume, or controllable and uncontrollable. Denominator hours are used in the budget calculation to find the static budgeted fixed overhead amount if it is not otherwise available. But remember, budgeted fixed costs are not flexible, thus a flexible budget calculation for fixed overhead is not appropriate. The relationships in the analysis above are also illustrated in the graphic approach presented in Figure 10-2.<\/p>\n<h2 id=\"toc-3\">Typical Problems Leading to Delays, Cost Overruns, and Claims on Process Plant and Offshore Oil &#038; Gas Projects<\/h2>\n<p>The total price-cost variance is in the contribution margin row of column 5. Also note that the variances in column 6 are the revenue and cost parts of the sales volume variances. The total sales volume variance is in the contribution margin row of column 6. In the second method of evaluating material prices, the price variance is based on the quantity of material used in production, rather than the quantity purchased. This means that direct materials are charged to materials control at actual, rather than standard prices. Then, both the price and quantity variances are calculated when materials are charged to work in process. The debit to work in process is the same as in the previous example.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is material quantity variance?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>A material quantity variance is the difference between the actual amount of materials used in the production process and the amount that was expected to be used. The measurement is employed to determine the efficiency of a production process in converting raw materials into finished goods.<\/p>\n<\/div><\/div>\n<\/div>\n<p>This is a very meaningful visual emphasis that will definitely help you understand your data. Discontinued products have not contributed to this year&#8217;s results because they stopped being sold before or during this year.<\/p>\n<h2 id=\"toc-4\">What are the causes of an overhead variance?<\/h2>\n<p>The goal is to purchase the desired quality and quantity of material at the lowest price  and to use it as efficiently as possible. Conceptually, the purpose of variance analysis is to constantly monitor whether or not this goal is being achieved. A graphic approach provides a different way to place emphasis on the flexible budgets and concepts involved. Point A represents the actual cost of material purchases.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>How are standards and variances used in budgeting and budget analysis?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>A standard budget is usually accompanied by variance analysis, which measures the differences in actual revenues and expenses from expectations. These variances may be used as the foundation for a system of performance bonuses.<\/p>\n<\/div><\/div>\n<\/div>\n<p>As a result, the debit to materials control is $4,400 less than the credit to accounts payable. This difference represents an unfavorable materials price variance. Profit measurements that can be analyzed include manufacturing margin, contribution margin, gross profit, throughput and net income.<\/p>\n<h2 id=\"toc-5\">Variable Overhead Spending Variance<\/h2>\n<p>Idle time variance will be equivalent to the standard labour cost of the hours during which no work has been done but for which workers have been paid for unproductive time. The total of materials usage variance and price variance is equal to materials cost variance. Product AProduct BStandard price per ounce$5$4Standard quantity per 4 ounce bottle2 ounces2 ouncesDuring a recent accounting period the Company produced 5,000 bottles of Wise-O. The actual quantities of raw materials used were 6,000 ounces of A and 18,000 ounces of B. Are standard cost variances useful to lower level management in the plant? How does the production volume variance differ from the idle capacity variance? (See Figure 10-5 and Figure 10-5 Revised, or compare Figure 4-2 with Figure 10-5).<\/p>\n<ul>\n<li>The link between entitlement and the amount of damages is developed at the lowest level of detail of the cost records, thus providing significant credibility to the burden of proof.<\/li>\n<li>An obvious way to reduce your costs is to analyze the prices you pay for materials.<\/li>\n<li>Correlation and integration of cost accounts to an appropriate activity level definition in the project schedule also facilitates the cause-effect connection of the problem and the cost overrun.<\/li>\n<li>See Chapter 7 for a discussion of the cost hierarchy.<\/li>\n<li>By \u201cimprove,\u201d you want to reduce costs, increase demand, or raise prices to generate a higher profit.<\/li>\n<li>Variances may occur for both the variable and fixed cost components of manufacturing overhead.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Fixed Overhead Methods of Variance Analysis What are the formulas to calculate the overhead variances? Typical Problems Leading to Delays, Cost Overruns, and Claims on Process Plant and Offshore Oil &#038; Gas Projects If actual costs are less than budgeted costs, such variance is favorable. Standard material costs, standard labor costs, and standard overhead &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/quimicosjf.com\/index.php\/2019\/09\/17\/process-improvement-through-marketing-variance\/\"> <span class=\"screen-reader-text\">Process improvement through marketing variance analysis<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[39],"tags":[],"class_list":["post-1375","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/posts\/1375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/comments?post=1375"}],"version-history":[{"count":1,"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/posts\/1375\/revisions"}],"predecessor-version":[{"id":1376,"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/posts\/1375\/revisions\/1376"}],"wp:attachment":[{"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/media?parent=1375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/categories?post=1375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quimicosjf.com\/index.php\/wp-json\/wp\/v2\/tags?post=1375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}