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Exhibit 81
the Following Questions Pertain to the Problem and Spreadsheet

question 59

Multiple Choice

Exhibit 8.1
The following questions pertain to the problem and spreadsheet below.
A company makes products A and B from 2 resources,labor and material.The company wants to determine the selling price which will maximize profits.A unit of A costs 25 to make and demand is estimated to be 20 ? .10 * Price of A.A unit of B costs 18 to make and demand is estimated to be 30 ? .07 * Price of B.The utilization of labor and materials and the available quantity of resources is shown in the table.A reasonable price for the products is between 100 and 200.
 Product  A  B  Avalable resources  Labor hr/unit)  32150 Material ounces/unit)  12200 Manufacturing cost$/unit)  2518 Demand units)  20.10P130.07P2\begin{array}{lccc}\text { Product } & \text { A } & \text { B } & \text { Avalable resources } \\\hline \text { Labor hr/unit) } & 3 & 2 & 150 \\\text { Material ounces/unit) } & 1 & 2 & 200 \\\text { Manufacturing cost\$/unit) } & 25 & 18 & \\\text { Demand units) } & 20-.10^{*} \mathrm{P}_{1} & 30-.07^{*} \mathrm{P}_{2} &\end{array}
Let X1 = demand for As and X2 = demand for Bs.Let P1 = price for As and P2 = price for Bs
 Exhibit 8.1 The following questions pertain to the problem and spreadsheet below. A company makes products A and B from 2 resources,labor and material.The company wants to determine the selling price which will maximize profits.A unit of A costs 25 to make and demand is estimated to be 20 ? .10 * Price of A.A unit of B costs 18 to make and demand is estimated to be 30 ? .07 * Price of B.The utilization of labor and materials and the available quantity of resources is shown in the table.A reasonable price for the products is between 100 and 200.   \begin{array}{lccc} \text { Product } & \text { A } & \text { B } & \text { Avalable resources } \\ \hline \text { Labor hr/unit)  } & 3 & 2 & 150 \\ \text { Material ounces/unit)  } & 1 & 2 & 200 \\ \text { Manufacturing cost\$/unit)  } & 25 & 18 & \\ \text { Demand units)  } & 20-.10^{*} \mathrm{P}_{1} & 30-.07^{*} \mathrm{P}_{2} & \end{array}   Let X<sub>1 </sub>= demand for As and X<sub>2 </sub>= demand for Bs.Let P<sub>1 </sub>= price for As and P<sub>2 </sub>= price for Bs    -A company wants to locate a new warehouse to minimize the distance traveled by its delivery trucks.It has four stores and their coordinates are listed in the accompanying spreadsheet.What formula goes in cell D4 of the spreadsheet?  \begin{array} { | r | c | c | c | r | }  \hline & \text { A } & \mathrm { B } & \mathrm { C } & \mathrm { D } \\ \hline 1 & & & & \\ \hline 2 & & \text { X-Coordinate } & \text { Y-Coordinate } & \\ \hline 3 & \text { Warehouse } & 103.800 & 101.000 & \text { Distance: } \\ \hline 4 & \text { Store 1 } & 100 & 130 & 70.082 \\ \hline 5 & \text { Store 2 } & 90 & 60 & 84.424 \\ \hline 6 & \text { Store 3 } & 210 & 80 & 50.749 \\ \hline 7 & \text { Store 4 } & 180 & 110 & 18.532 \\ \hline 8 & & & & \\ \hline 9 & & \text { Total Distance: } &223.787 & \\ \hline \end{array}  A) =B4-$B$3) ^2+C4-$C$3) ^2 B) =SQRTB4-$B$3) +C4-$C$3) )  C) =SQRTB4-$B$3) ^2+C4-$C$3) ^2)  D) =B4-$B$3) +C4-$C$3)
-A company wants to locate a new warehouse to minimize the distance traveled by its delivery trucks.It has four stores and their coordinates are listed in the accompanying spreadsheet.What formula goes in cell D4 of the spreadsheet?
 A BCD12 X-Coordinate  Y-Coordinate 3 Warehouse 103.800101.000 Distance: 4 Store 1 10013070.0825 Store 2 906084.4246 Store 3 2108050.7497 Store 4 18011018.53289 Total Distance: 223.787\begin{array} { | r | c | c | c | r | } \hline & \text { A } & \mathrm { B } & \mathrm { C } & \mathrm { D } \\\hline 1 & & & & \\\hline 2 & & \text { X-Coordinate } & \text { Y-Coordinate } & \\\hline 3 & \text { Warehouse } & 103.800 & 101.000 & \text { Distance: } \\\hline 4 & \text { Store 1 } & 100 & 130 & 70.082 \\\hline 5 & \text { Store 2 } & 90 & 60 & 84.424 \\\hline 6 & \text { Store 3 } & 210 & 80 & 50.749 \\\hline 7 & \text { Store 4 } & 180 & 110 & 18.532 \\\hline 8 & & & & \\\hline 9 & & \text { Total Distance: } &223.787 & \\\hline\end{array}

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Definitions:

Supplies Account

An account used to track the cost of supplies consumed by a business during an accounting period.

Supplies Expense

encompasses the cost associated with items used in daily operations, not directly tied to the production of goods or services but necessary for conducting business.

Accumulated Depreciation

The total amount of depreciation expense that has been recorded against a fixed asset since it was put into use, representing its reduction in value over time.

Net Book Value

Refers to the value of an asset after deducting accumulated depreciation and amortization from its original cost.

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