This research was carried out in the Nail Unit belonging to the 30 de Noviembre Forming Company integrated to the Acinox Industrial Group and subordinate to the Ministry of the Sidero-Mechanical Industry, with the aim of carefully and in detail assessing the cost Planning phase of production: making a proposal for improvement, thus corroborating that cost is one of the most important indicators to measure the efficiency and effectiveness of the productive activity that is developed and should be considered as a generalizing indicator of business activity, in addition to being an indispensable instrument for the management system and for making both operational and strategic decisions. It is a measurer of the use of material resources,labor and financial in the production process, reflecting the effect of deviations from what was expected and ensuring the correct planning of material and human resources, making it possible together with the sales volume indicators to determine the level of profit obtained by the organization.
KEYWORDS
Cost planning, Production Cost, Indicators, Improvement.
INTRODUCTION
The current environment requires companies to seek efficiency and effectiveness as elements for success, in any of the sectors of the economic life of the countries, therefore, make better use of resources and achieve better results with lower costs, will lead to considerable advances in the economy. In this sense, it is essential to highlight the role of cost as a tool for better planning and control of Cuban companies.
For this reason it is necessary to use new techniques and tools that facilitate the company to develop the cost system, to achieve improvements in its production process; In short, obtain and provide reliable, relevant and timely information that facilitates managers and stakeholders to make the right decisions in their business activity.
This research was carried out at the Forming Company November 30, in the Base Strategic Unit, Nail Production, in which a policy of continuous improvement of the production process is carried out.
Scientific Problem:
Insufficiencies in the application of Cost Accounting techniques in the Planning Phase of the Nail Base Strategic Unit, belonging to the Conformadora Company November 30, Santiago de Cuba.
General objective:
Apply new techniques of Cost Accounting, which allow adequate planning of material, labor and financial resources, as well as the use of cost as an effective instrument in decision-making.
Specific objectives:
- Propose the improvement of the calculation of the cost sheet of certain productions in the UEB. Use new techniques of Cost Accounting in the Budgeting process in the UEB.
Taking into account the revised theoretical criteria and the practical experiences obtained, the following work hypothesis was formulated:
Hypothesis.
The application of new techniques of Cost Accounting, in the UEB de Clavos of the Forming Company November 30, Santiago de Cuba, will allow an adequate Planning of material, labor and financial resources.
Methods and Techniques Used:
- Induction and deduction Interviews Documentary review to obtain the necessary information Analysis and synthesis of the information Group work Statistical techniques Computing techniques
DEVELOPING
Characterization of the UEB Clavos, belonging to the Conformadora Company 30 de Noviembre de Santiago de Cuba
The November 30th Conforming Company, located in the Industrial zone of the city of Santiago, at Km 2½ of the “Hermanos Díaz.” Refinery Highway, was created according to Resolution No. 146 dated December 27, 1988.
Production description
At the moment, the Unit produces 3 types of nails:
Fine Head Lace.
Middle Head Lace
Thick Head Lace.
These are classified according to the degree of quality:
Grade A nails: These are those that are coated.
Grade B nails: These are the ones without coating.
The following steps are taken into account to prepare the product:
- Inspection Drawing. Stamping. (Fastening and grooving under the head, Head shaping, Punching and cutting of the tips without metallic protrusions) Polished. Zinc plated. Laminate. Container.
The authors carry out a study of the Planning Phase emphasizing the cost budgets and the cost sheets of the productions, detecting the following limitations:
- The entity for the preparation of its expense budget, does not make a distinction between the elements of fixed and variable costs, these are analyzed globally without mere distinction of their behavior in relation to production volumes, so they are not predetermined Unit application rates for them The budgeting process in the company is not entirely participatory, in addition, the modifications that may undergo are dependent on the acceptance or not of the higher body. For the preparation of budgets they are not taken into account statistical techniques, behavior and trends of expenditure elements, relationship between the different indicators, since the real data from the previous year are taken as a basis. No effective study of the existing productive capacities is made.An effective calculation of direct labor is not contemplated in the cost sheet The norms of allowable waste and waste in the cost sheets are not declared An adequate study of the energy carriers is not made when preparing the plan of costs.
Proposal for improvement in the Planning phases of the production cost in the UEB de Clavos.
For the improvement of this phase of the production cost, the cost files that the company has and the limitations stated above are taken as a starting point. In this sense, the proposals for the cost sheets and the budget are established below.
To begin with the elaboration of the cost sheets in the UEB, the authors propose to carry out a study of the productive capacity that the entity possesses, and by defining it, it will be in a position to undertake cost planning.
Cost Tabs
It is recommended to carry out a study in order to know the installed capacity and the percentage of use thereof, taking into account the technical level, qualification of the workers, level of work organization, among other factors that influence to know it.
Productive capacity:
The productive capacity is the maximum possible production during a year of a certain nomenclature and assortment or the maximum possible volume previously established, considering the conditions of transformation of raw materials during that period or another necessary technical-organizational period, as well as the full use of the necessary equipment and machinery.
In relation to capacity, the following terms are defined:
- Design Capacity of an installation: It is the maximum production capacity that can be achieved (using the maximum working time: days, month, year) and under ideal conditions of the equipment and its operating standards. Effective Capacity: It is the maximum production capacity that can be reached (depending on the labor regime established in the company: per day, month or year) and taking into account the real technical state of the equipment and its operating standards. Use of Effective Capacity: It refers to to the percent of design capacity expected to be used. It is calculated through the following relationship: (Effective Capacity / Design Capacity) Capacity Rate: It is defined as the maximum capacity measure to be used for a particular installation
Capacity Rate = (Design Capacity) x (Utilization) x (Efficiency)
Where: Efficiency = (Production) / (Effective Capacity)
To calculate these capacities, in the UEB de Clavos the authors take the maximum daily production in tons, the number of days per year, the number of working days per year.
Table 1. Definition of Maximum Capacity and working days per year
| Product | Um | Maximum daily capacity | Working days per year |
| Nails | TN | 10 | 288 |
Capacity Type Calculations
- Design Capacity = Total days of the year x Operating standard
= 365 x 10 ton
= 3650 ton (maximum production capacity to be achieved based on
maximum time under ideal conditions)
- Effective capacity = Working days x Operating standard
= 288 x 10 ton
= 2880 ton (maximum capacity depending on the established labor regime)
- Utilization of effective capacity:
(Effective Capacity / Design Capacity) x 100%
= (2880 ton / 3650 ton) x 100%
= 79% of design capacity expected to be used in UEB Nails.
- Capacity Rate = (Design Capacity) x (Utilization) x (Efficiency)
Efficiency = (Production / Effective Capacity) x 100%
= (1750.92 tons / 2880 tons) x 100% Real production (2010): 1750.92
= 61% efficiency capacity was used.
Capacity Rate = (Design Capacity) x (Utilization) x (Efficiency)
= 3650 x 79% x 61%
= 1758.93 tn of nails (measurement of maximum capacity for installation)
- Calculation of the Sub activity
The full use of capacities is achieved in a company when its production factors are used to the maximum. If the predetermined levels are not reached, which would be considered normal, subactivity is created.
The subactivity can be calculated in relation to the maximum capacity or in relation to the effective capacity. For UEB management, it is vital to know to what extent its capabilities are used, as well as the causes that generate underactivity, which can be multiple, for example: equipment breakdown, lack of materials, organizational problems, lack of electricity, among other. Many of these causes may be internal and can be corrected by management; others, however, may be external. Knowing the causes that lead to underactivity helps management to make well-oriented decisions, including investment. The costs of subactivity can be quantified and it allows calculating its effects. To determine the effects of the subactivity, they are subtracted from the fixed costs of the period,costs attributable to actual production. The following formula can be applied:
Imputed fixed costs = fixed costs for the period x Real activity / Maximum installed capacity
Imputed Fixed Costs = $ 517,770.00 x (1750.92 / 3650) = $ 248,529.60
From the result of applying the formula, it follows that the sub-activity costs are determined by difference ($ 517,770.00 - $ 248,529.60 = $ 269,240.40)
For the application of these concepts with a view to gaining vital information for the planning and decision-making process, it is essential that each company determine precisely what its normal production capacity is. As well as expressing the Unit of Measure that corresponds to the production process and the characteristics of the entity. The UEB must carry out controls that allow it to know and determine the hours that are lost, in order to calculate the levels of underactivity and the causes that originate them, in order to apply measures that contribute to the reduction or eradication of them.
Planning of material resources.
Within the cost tab, it is very important to plan the material resources that are going to be consumed and their costs to satisfy a demand determined by a customer order.
- A decisive step in planning or material resources is based on the study of demand in the definition of the production plan and the determination of the material consumption standard.
Steps for determining material consumption in the Cost Sheets:
Step one: prepare a list of all raw materials and materials used in production.
Step two: determine the gross consumption standards for each material, for this it is convenient to define:
- The gross consumption standard: amount of material consumed per unit of the finished product, considering losses and waste. The net consumption standard: material quantity consumed per unit of the finished product without considering losses and waste. Losses: They are the amounts of materials that are lost in the production process due to the characteristics of the product, or the technological procedure that is used Waste: they are the amounts of materials that are discarded in a production process for any reason, being able be used in other productions.
Considering these elements, the material consumption rule is expressed from the following analytical expression:
Nb = Nn + Pi + Di
Where:
- Nb: gross material standard in technical units Nn: net material standard in technical units Pi: material losses in technical units Di: material waste in technical units.
Step three: after knowing the material consumption norm and production volumes, the need for raw materials and other materials necessary for the production process will be determined.
Step four: prepare a list with all the prices of raw materials and materials used in production.
Step five: calculate the amounts of the materials used in the production process either in national currency (MN) or foreign currency (CUC).
The authors propose the following procedure for calculating the cost of direct materials in the Cost Sheets:
Table # 2. Direct Materials Cost Calculation
| Company: Conforming Company November 30
Product: 5 × 5 Period: 2011 |
Price |
Amount |
||||||
| List of raw materials and materials | Um
(b) |
Net norm
(c) |
Waste and shrinkage
(d) |
Gross norm
e = (c + d) |
MN | CUC | MN | CUC |
| Drawn Wire 5.50 | t | 58,497 | 0.35 | 58,847 | 11.97 | 36.79 | 704.40 | 2164.98 |
UM: unit of measure.
Steps for determining the Cost of Direct Labor in the Cost Files:
Step one: Define the activities of the Direct Workforce involved in production.
Here it is recommended to carry out a study by area of responsibility of the workforce and to define activities.
Step two: Number of workers needed, occupational category, and salary scale.
Step three: Time regulation in hours (Amount of time required to produce a unit of product according to the determined unit of measure).
Step Four: Consider whether there are abnormal working conditions and other rewards.
Step five: Determine according to the salary scale: vacation (9.09%), social security (12.5%), tax on the workforce (25%) and others.
The authors propose to draw up the following procedure for calculating the cost of Direct Labor in the Cost sheets (see Annex # 4):
Table # 3. Calculation of the cost of Direct Labor
| Breakdown of Expenses | Model Type | |||||||||||
| «Salary of Workers in Production and Services» | ||||||||||||
| Description of Operations | Number of Workers / Operations | Occupational Category | Scale Group | Salary / Hour S / category and group | CLA | Standard Time Hour | Salary Expense | Holidays 9.09% | Subtotal | Social Security 12.5% | Workforce Tax 25% | Total |
| one | two | 3 | 4 | 5 | 6 | 7 | 8 = (5 + 6) * 7 | |||||
| Stressed | one | Preparer | VIII | 1.88 | 0.16 | 18.29 | 12.44 | 1.13 | 13.57 | 1.69 | 3.39 | 18.65 |
| Polished | 3 | assistant | II | 1.62 | 0.16 | 0.50 | 2.67 | 0.24 | 2.91 | 0.36 | 0.73 | 4.00 |
| Packing | 4 | assistant | II | 1.62 | 0.16 | 1.00 | 7.12 | 0.65 | 7.77 | 0.97 | 1.94 | 10.68 |
Steps for determining the Indirect Production Costs in the Cost Files:
Step one: Identify the indirect costs that affect the production process.
Step two: Carry out a study and classify Indirect Costs according to their behavior in relation to the level of activity (classifying them as Fixed and Variable).
Step Three: Select a representative base that has a direct relationship with the associated indirect costs.
The authors propose to prepare the following procedure for the calculation of the Indirect Production Costs rates in the Cost sheets (see Annex # 1)
Table # 4. Indirect Production Cost Rates
| Description | Variables | Fixed |
| Total indirect costs | $ 206.43 | $ 517.77 |
| Direct Labor Cost |
310.67 |
310.67 |
| Manufacturing cost index | $ 0.66 | $ 1.67 |
Steps for determining the Machinery and Equipment Needs:
The estimation of machinery and equipment must be carried out taking into account the following aspects:
Step one: Determine the machinery production capacity or equipment workload standard (engineering studies).
Step Two: Available Time Fund. (Working days and hours per shift). It is generally estimated for one year.
Step three: Volume of production planned for the period, according to demand.
Analytically the following relationship could be applied:
EN = CEQ / FTD
Where:
EN: necessary equipment.
CEQ: team workload which hours.
FTD: available time fund in hours.
The workload in hours (CEQ) will be determined using the equipment's workload norm for each unit (H / U), and multiplying it by the units to be produced: CEQ = U * H / U
Table # 5. Determination of Machine and Equipment Needs
| INDICATORS | Um | THA-25/60 | S-70/75 | S-140 | THA-40/120 |
| Planned Production (1) | tn | ||||
| Standard workload - team (2) | h / u | ||||
| Total workload (CEQ)
3 = (1 * 2) |
hours | ||||
| Time Available Fund (FTD) (4) | h / year | ||||
| Required equipment (EN) 5 = (3/4) | one | ||||
| Determined teams (6) | one |
Once the analysis of the machinery and equipment to be needed has been carried out, according to the production requirements, a model must be elaborated detailing the name of the equipment or machinery to be used, the amount that will be needed, as well as the technical specifications such as: capacity, outrage, horsepower and physical space that will be used for its installation.
This can be done by completing the following table:
Table # 6. Machinery and Equipment Model
| Name of the equipment or machinery | Quantity | Technical specifications |
The authors emphasize that the needs of Equipment and Machinery are closely linked to the engineering study that must be established in the entity and to the Planning of their maintenance in order to obtain higher quality in the technological schemes that ensure a more efficient exploitation of machinery and equipment.
Proposals for Improving the Budgeting Process
When preparing the expense budget for a given period, the following should be taken into consideration:
Step one: carry out a deep and systematic work aimed at obtaining the data for said budget.
Step two: carry out the necessary coordination with other areas on the different aspects to be included in it.
Step three: apply a rigorous method of calculating and estimating expenses by areas of responsibility.
Step four: define the bases on which the responsibility area is assumed to operate in the period being budgeted.
Step five: substantiate the proposed budget, use it as an action guide throughout the period.
Step six: analyze the actual execution against the plan, determining the causes of the deviations and proposing the measures to be taken.
Proposal for Improvement in Sales Planning:
It is recommended to start the process with the budgeting of the sales plan, in order to determine the volume of sales per period, detailing by months and thus knowing the sales plan per period. The quantity in units to be sold during the budgeted year. To carry out the same, a study of their behavior must be carried out according to an analysis of historical series.
A study of real sales (in MN and CUC) was carried out according to historical data, processing real sales from 2008 to 2010, (see Annex # 2).
To comply with the above, statistical methods were used that will be explained later; such as the Exponential Smoothing method.
Once the sales plan was formed, the forecast or sales forecast was made taking into account the technical projection of potential customer demand. The following table represents the estimated sales for the year 2012 taking into account the components of the trend and seasonality series. The estimation was made using the Holt Winster exponential smoothing method. The estimates were made taking into account three smoothing constants alpha delta and gamma (See Exhibit # 3) for the two currencies. This analysis is carried out at work in order to point out the importance of statistical methods in the budgeting process.
Proposal for Improvement in the Planning of the Production Plan:
Once the previous stage is concluded, the production plan will be determined. This is calculated with the objective of forecasting the amount of production required, taking as reference the forecasts of sales in units either in MN or CUC and the desired levels of inventories. This program is done in physical units, for more information (See Annex # 4).
This Production Plan or Program is calculated as follows:
Calculation of the Production Program
As shown in the calculations, the production level is affected by both inventory levels and the sales budget.
The inventory levels were budgeted taking into account the characteristics of the productions, consumption standards, warehouse capacity, a final finished product inventory of 10% of the budgeted sales units corresponding to the most subsequent to the one planned was assumed. Example in MN:
Table # 7. Final Inventory of Finished Product
| Sales | Final inventory |
| January 288.62 | 26.75 |
| February 267.48 | 56.05 |
| March 560.28 | 41.65 |
For the month of January, 10% of the February sales units will be taken 267.48 * 10%, this will equal 26.75.
For the month of February 10% of the March sales units will be taken 560.28 * 10% this will equal 56.05.
In the calculation of inventories, these inventory levels were assumed since the inventory serves as a coordination link between production and sales, providing a cushion that satisfies not only the need for products to be produced when demand is high, but also the objective to produce and operate with a stable use of labor and productive capacity, once everything that is proposed in the preparation of the Cost Sheets is implemented, the UEB de Clavos will be in a position to apply the techniques budgeting news discussed at work.
Conclusions
Based on the research carried out in the Nail Production Unit belonging to the Forming Company November 30, referring to the Improvement Proposal in the Production Cost Planning phase, it can be concluded that:
- The entity does not have an implemented cost system that facilitates the accurate and timely calculation of the cost of production. In preparing the budget, the historical series of costs and expenses incurred in previous periods are not taken into account. No distinction is made between the elements of classification of fixed and variable costs Workers do not directly take part in the preparation of budgets There is no adequate control of the hours worked by each technician The Production in Process account It does not reflect the real value of the unfinished productions. The Cost Sheets are outdated. The production capacity of the company and the percentage of underutilization are not taken into account in the planning process.
BIBLIOGRAPHY
books
- Agoznes Duch. Costing and Accounting Manual. Third edition, 2000. Editorial MARCOMBE-BOIXAREU.Amat Salas Oriol and Soldevilla García Pilar. Accounting and Cost Management. Second edition. Ediciones Gestión 2000 SA. Barcelona. Spain, Cuspineda Rodríguez, Orlando and others. Principles for planning, recording and calculating the cost of production Fernández Fernández, Antonio. “Cost Accounting and Management Accounting: A Bounding Proposal.” Horngren, Charles. "Accounting" Mexico: Editorial Prentice Hall Hispanoamérica SA, 3rd Edition, 1997. Study of General Accounting. Editorial Félix Varela. Havana, Cuba, 2006. Mallo Rodríguez Carlos. Analytical Accounting, Costs, Performance, Prices and Results. Fourth edition. Institute of Accounting and Auditing. Madrid 1991.
Journals
- Armenteros Díaz, Marta. Article ¨Cost Systems in Cuba, You have to catch up ¨. Magazine El Economista de Cuba, N0 9, ANEC, Cuba, 1999.
Resolution
- Ministry of Economy and Planning and Ministry of Finance and Prices. Joint Resolution No. 1 of 2005 Polimeni Ralf and co-authors. "Cost Accounting. Concepts and applications ”. For management decision making. Volume I and II. 2nd Edition. Editorial Félix Varela. Havana, 2005.
Electronic Sources
- http://www.gestiopolis.com Introduction to the Theory of costs. Ivan Escalona.
ANNEXES
Appendix 1
Separation of Indirect Production Expenses in Fixed and Variable for 2010 in Thousands of Pesos
| Indirect Production Expenses Quota | Year 2010 | MP |
| Fixed | Variables | |
| Auxiliary materials | - | $ 147.99 |
| Maintenance | $ 109.52 | 12.28 |
| Electricity | 3.23 | 29.07 |
| Fuel | 1.21 | 10.89 |
| Others | 2.7 | - |
| Salary (Direct Labor) | 54.41 | - |
| Salary stimulus (Direct Labor) | 1.93 | - |
| Other Labor Force Expenses | 20.47 | - |
| Means of Protection | 12.7 | - |
| Amortization and Depreciation Expenses | 41.7 | - |
| Taxes, Surcharges | 2.4 | - |
| Supplies and Tools | 74.8 | - |
| Transport Leasing | 53.1 | - |
| Computer programs | 16.3 | - |
| Administration Expenses | twenty | - |
| Financial expenses | 73.1 | - |
| Preventive Inspection | 14.6 | - |
| Quality control | 0.1 | - |
| Diets and Accommodations | 4.3 | - |
| Water payment | 1.3 | - |
| Office supplies | 1.3 | - |
| Cleaning Material | 8.6 | - |
| Computer Input | - | 6.2 |
| Total Indirect Production Expenses | $ 517.77 | $ 206.43 |
Appendix 2
UEB Producciones de Clavos belonging to the Forming Company November 30
Actual sales in units corresponding to the years 2008, 2009 and 2010 in MN
| Years | January | February | March | April | may | June |
| 2008 | 45.14 | 3.07 | 95.00 | 184.09 | 116.33 | 93.12 |
| 2009 | 75.49 | 52.75 | 43.12 | 177.98 | 45.62 | 127.54 |
| 2010 | 301.69 | 307.61 | 544.25 | 495.68 | 280.44 | 381.47 |
| Years | July | August | September | October | November | December |
| 2008 | 99.50 | 121.91 | 91.07 | 56.62 | 83.50 | 126 |
| 2009 | 139 | 203.78 | 35.50 | 292.31 | 62.65 | 31.54 |
| 2010 | 520.31 | 428.62 | 608.16 | 457.35 | 292.06 | 375.45 |
Real sales in units corresponding to the years 2008, 2009 and 2010 in CUC
| Years | January | February | March | April | may | June |
| 2008 | 20.03 | 3.35 | 17.93 | 34.40 | 82.32 | 73.70 |
| 2009 | 55.05 | 146.20 | 20.97 | 122.90 | 99.02 | 157.30 |
| 2010 | 176.23 | 326.99 | 212.52 | 314.59 | 382.13 | 250.39 |
| Years | July | August | September | October | November | December |
| 2008 | 54.50 | 55.40 | 35.69 | 169.16 | 63.10 | 139 |
| 2009 | 51.55 | 61.71 | 115.37 | 114.55 | 141.80 | 118.58 |
| 2010 | 158.11 | 266.91 | 292.42 | 455.29 | 527.52 | 170.41 |
Annex 3
Sales forecast
Exponential smoothing
Year 2012
MN
| January | 288.62 |
| February | 267.48 |
| March | 560.28 |
| April | 416.49 |
| May | 313.61 |
| June | 439.64 |
| July | 420.00 |
| August | 515.32 |
| September | 513.38 |
| October | 380.64 |
| November | 389.25 |
| December | 446.99 |
CUC
| January | 265.44 |
| February | 501.21 |
| March | 171.44 |
| April | 373.31 |
| May | 306.97 |
| June | 233.89 |
| July | 243.57 |
| August | 355.68 |
| September | 405.21 |
| October | 459.58 |
| November | 530.22 |
| December | 341.01 |
Annex 4
Production plan in CUC
| Sales budget in units | Final inventory | Subtotal | Inventory | Quantity of Units |
| in units | initial | to Produce | ||
| 265.44 | 50.12 | 315.56 | 26.54 | 289.02 |
| 501.21 | 17.14 | 518.35 | 50.12 | 468.23 |
| 171.44 | 37.33 | 208.77 | 17.14 | 191.63 |
| 373.31 | 30.70 | 404.01 | 37.33 | 366.68 |
| 306.97 | 23.39 | 330.36 | 30.70 | 299.66 |
| 233.89 | 24.36 | 258.25 | 23.39 | 234.86 |
| 243.57 | 35.57 | 279.14 | 24.36 | 254.78 |
| 355.68 | 50.42 | 406.10 | 35.57 | 370.53 |
| 405.21 | 45.96 | 451.17 | 50.42 | 400.75 |
| 459.58 | 53.02 | 512.60 | 45.96 | 466.64 |
| 530.22 | 34.10 | 564.32 | 53.02 | 511.30 |
| 341.01 | 26.54 | 367.55 | 34.10 | 333.45 |
Production plan in MN
| Sales budget | Final inventory | Subtotal | Inventory | Quantity of Units |
| in units | in units | initial | to Produce | |
| 288.62 | 26.75 | 315.37 | 28.86 | 286.51 |
| 267.48 | 56.05 | 323.53 | 26.75 | 296.78 |
| 560.28 | 41.65 | 601.93 | 56.03 | 545.9 |
| 416.49 | 31.36 | 447.85 | 41.65 | 406.2 |
| 313.61 | 43.96 | 357.57 | 31.36 | 326.21 |
| 439.64 | 42.00 | 481.64 | 43.96 | 437.68 |
| 420.00 | 51.54 | 471.54 | 42.00 | 429.54 |
| 515.32 | 51.33 | 566.65 | 51.53 | 515.12 |
| 513.38 | 38.06 | 551.44 | 51.3 | 500.14 |
| 380.64 | 38.92 | 419.56 | 38.06 | 381.5 |
| 389.25 | 44.7 | 434.17 | 38.92 | 395.25 |
| 446.99 | 28.86 | 475.85 | 44.7 | 431.15 |
