BEC

HANDOUT

2011

2011 Yaeger CPA Review - BEC

DVD/USB
B1
Mod 41 (CGIC) Corporate Governance
Internal Control, Enterprise Risk Man.
Pt 1 57
Pt 2 58
Pt 3 24
Mod 42( IFTC) Information Technology
Pt 1 58
DVD/USB
B2
Mod 42
Pt 2 58
Pt 3 59
Mod 43 (ECON)Economics and
Stradegy
Pt 1 59
Pt 2 58
DVD/USB B3
Mod 43
P3 61
P4 58
Mod 44a Finacial Risk Management
P1 58
P2 36
DVD/USB
B4
Mod 44b Capital Budgeting
Pt 1 59
Pt 2 56
Mod 45
Pt 1 58
Pt 2 57
DVD/USB
B5
Mod 45
Pt 3 59
Pt 4 36
Mod 46 Performances Measures
Pt 1 58
Pt 2 58

DVD/USB
B6
Mod 47 Cost Measurement
Pt 1 59
Pt 2 58
Pt 3 59
DVD/USB
B7
Mod 48 Planning Control & Anal.
Pt 1
59
Pt 2
60
Pt 3
56
____________________________
TOTAL Hours
24

2011 Wiley BEC, Module 42, Information Technology

Please read Module 42, Pages 57--87, and solve all 137 MCQs.
If you wish, you may use this table to organize the MCQs. Starting on Page 57, please read to the END of
the indicated page number and then solve the assigned MCQs. You may have to read more than one page
before doing more MCQs. By the time you reach the end of Page 87, you will have solved all 137 MCQs.
Page No. MCQ No.
58
1
10
59
11
12
60
2
7
13
16
34
61
8
19
24
97
62
3
5
6
9
14
20
21
22
32
60
65
63
4
18
25
35
36
39
41
64
15
37
38
42
66
26
27
67
28
29
33
81
102
68
23
30
44
47

Page No. MCQ No.

69
49
68
80
70
45
46
54
55
71
64
70
72
73
95
73
50
61
63
66
67
78
90
96
99
74
17
56
57
58
62
83
75
48
82
104
76
71
75
103
107
77
43
52
59
69
72
74
76
77
79
84
106
79
51
128

Page No. MCQ No.

80
101
109
110
116
127
81
31
82
85
86
94
98
119
125
83
105
111
117
120
84
53
108
112
113
114
115
118
122
123
124
126
129
85
40
87
93
121
86
88
89
91
92
100
87
130
131
132
133
134
135
136
137

Module43,EconomicsandStrategy,FormulaSheet

A.Microeconomics

1.PriceElasticityofDemand

ED =%inQuantityDemanded

%inPrice

2.PriceElasticityofDemandARCMethod

ED =inQuantityDemandedinPrice

AvgQuantity AvgPrice

3.InterpretationofED,DemandElasticityCoefficient

IfED >1,thenelastic

IfED =1,thenunitary

IfED <1,theninelastic

4.RelationshipbetweenPriceElasticityandTotalRevenue

inPrice
ED>1
ED=1
PriceIncreases,P RevenueDecreases
No
PriceDecreases,P RevenueIncreases
No

5.IncomeElasticityofDemand

EI =%inQuantityDemanded

%inIncome

WhereEI >0fornormalgoods

EI <0forinferiorgoods

ED<1
RevenueIncreases
RevenueDecreases

6.CrossElasticityofDemand
(TheinQuantitydemandedforXversustheinPriceforY)

EXY =%inQuantityDemandedofX

%inPriceofY

WhereEXY >0forsubstitutes

EXY =0forunrelatedgoods

EXY <0forcomplements

7.ConsumptionFunction

C =c0+c1YD

WhereC =Consumptionfortheperiod

YD =Disposableincomefortheperiod

c0 =Theconstant

c1 =Theslopeoftheconsumptionfunction
And c1 =MPC,themarginalpropensitytoconsume

8.RelationshipbetweenMarginalPropensitytoSave(MPS)and
MarginalPropensitytoConsume(MPC)

MPS+MPC=1

9.ElasticityofSupply

ES =%inQuantitySupplied

%inPrice

9A.InterpretationofES,SupplyElasticityCoefficient

IfES >1,thenelastic

IfES =1,thenunitary

IfES <1,theninelastic

B.Macroeconomics

10.GDPGap

GDPGap=PotentialGDPRealGDP

APositive[+]Gapmeansthatthereareunemployedresources;mayleadto
unemployment.
ANegative[]Gapmeansthattheeconomyisrunningabovenormalcapacity;maylead
torisingprices.

11.IncomeApproach(OutputApproach)CalculationofGDP

CompensationtoEmployees
+ CorporateProfits
+ NetInterest
+ Proprietor'sIncome
+ RentalIncomeofPersons
= NationalIncome
+ IndirectTaxes
Other,IncludingStatutoryDiscrepancy
=NetNationalProduct
+ ConsumptionofFixedCapital
= GrossNationalProduct
+ PaymentsofFactorIncometoOtherCountries
ReceiptsofLaborIncomefromOtherCountries
=GrossDomesticProduct

11.ANetDomesticProduct(NDP)

GrossDomesticProduct
Depreciation[alsocalledCapitalCostAllowance]
=NetDomesticProduct


12.ExpenditureApproach(InputApproach)CalculationofGDP

PersonalConsumptionExpenditures
+ GrossPrivateDomesticFixedInvestment(Business&Residential)
+ GovernmentPurchases(Federal,State,&Local)
+ NetExports[maybea(+)or()number]
+ ChangesinBusinessInventories[maybea(+)or()number]
=GrossDomesticProduct

13.TheMultiplier,theinEquilibriumGDP

Where
MPS+MPC=1

inEquilibriumGDP=1xinSpending

MPS

14.DisposableIncome

PersonalIncome
PersonalTaxes
=DisposableIncome

15.MoneyMeasures:M1,M2,andM3

Currency
+ DemandDeposits
= M1
+ SavingsAccounts
+SmallTimeDeposits(<$100,000)
=M2
+ LargeTimeDeposits($100,000)
= M3

Module44.A,FinancialRiskManagement,FormulaSheet

1.CoefficientofVariation(ameasurementofrisk,wherealower#islessrisky)=StandardDeviation/ExpectedReturn

2.EffectiveAnnual

StatedAnnualInterestRate CompoundingFrequency
= 1+
1
InterestRate
CompoundingFrequency

3.CompoundInterestandPresentValueTables
a.FutureValueof$1:MultiplyamountinvestedxFACTORtogetaccumulation

b.PresentValueof$1:MultiplyamountdesiredxFACTORtogettheamountyouhavetoinvestNOW.Thisisthereciprocal
ofFVof$1.

c.FutureValueofanOrdinaryAnnuity:MultiplypaymentxFACTORtogetaccumulatedamount.PaymentsareattheEND
oftheperiod.

d.PresentValueofanOrdinaryAnnuity:MultiplypaymentxFACTORtogettheamountwhichmustbeinvestedNOWto
providethosepayments.

OrdinaryAnnuityorAnnuityinArrearsmeansthepaymentsaremadeattheENDoftheperiod.
AnnuityDueorAnnuityinAdvancemeansthepaymentsaremadeattheBEGINNINGoftheperiod.
TochangefromanOrdinaryAnnuitytoanAnnuityDueFACTOR:
(OAFACTOR)(1+i)=ADFACTOR
TochangefromanAnnuityDuetoanOrdinaryAnnuityFACTOR:
ADFACTOR=OAFACTOR
(1+i)

Module44.B,CapitalBudgeting,FormulaSheet
1.PaybackPeriod.Thenumberofyearstorecouptheinvestmentincash.

Where: AnnualCashInflow(BeforeDepn/Amort&Taxes)
PaybackPeriod=Investment

AnnualCashInflow

Depn/AmortExpense

=NIBT

Taxes

=NIAT

+Depn/AmortExpense

=AnnualCashInflow(NetofTaxes)

2.AccountingRateofReturn.Thepercentageofreturnoninvestmenteachyear.

AccountingRateofReturn=NetIncome
Investment

BOTHTHEPAYBACKPERIODANDACCOUNTINGRATEOFRETURNTECHNIQUESIGNORETHETIMEVALUEOFMONEY.

3.NetPresentValue.Usespresentvaluetables.
If:
PVoftheInvestment
>
PVoftheBenefitsfromtheInvestment,thenNPVisnegativeandthis

isapoorinvestment.
If:
PVoftheInvestment
<
PVoftheBenefitsfromtheInvestment,thenNPVispositiveandthis

isagoodinvestment.
If:
PVoftheInvestment
=
PVoftheBenefitsfromtheInvestment,thenNPViszeroand

managementwouldbeindifferent.

4.InternalRateofReturn.Usespresentvaluetables.Theinterestratethatwouldmake
PVoftheInvestment
=
PVoftheBenefitsfromtheInvestment
Theannuityfactorthatwouldmaketheseequalisthesamenumberasthepaybackperiod.

Module45,FinancialManagement,FormulaSheet

A.WorkingCapitalManagement

1.CashConversionCycle

CashConversionInventoryReceivablesPayables
Cycle=Conversion+ConversionDeferral
PeriodPeriodPeriod

[Shorten][Shorten][Shorten][Lengthen]
[Lengthen][Lengthen][Lengthen][Shorten]

1A.InventoryConversionPeriod(NumberofDaysSalesinInventory)

Inventory
Conversion=AvgInventory
Period
COGSperDayorSalesperDay

1B.ReceivablesConversionPeriodorReceivablesCollectionPeriod(NumberofDays
SalesOutstanding)

Receivables
Conversion=AvgAccountsReceivable
Period
CreditSalesperDay

1C.PayablesDeferralPeriod

Payables
Deferral= AvgAccountsPayable
Period
PurchasesperDayorCOGSperDay

2.EconomicOrderQuantity(EOQ)

EOQ= 2aD

Wherea=orderingcostperorder

D=AnnualDemand

k=carryingcostfor1unitfor1year


3.ReorderPoint

ReorderPoint=#ofUnitsSoldperDayxPurchaseLeadTime+Safety
indaysStock

4.NominalRateforDiscountPeriod

NominalRatefor= Discount%x
360or365days

DiscountPeriod1Discount%
PaymentPeriodDiscountPeriod

B.CapitalStructure

5.DegreeofOperatingLeverage(DOL)

DOL=%inOperatingIncome

%inUnitVolume

6.DegreeofFinancingLeverage(DFL)

DFL=%inEarningsperShare[Basic]

%inEarningsbeforeInterestandTaxes

7A.CostofDebt(Aftertax)

CostofDebt(Aftertax)=InterestRatex(1TaxRate)

7B.CostofDebt(Beforetax)

CostofDebt(Beforetax)=InterestPayment

DebtPriceFloatationCost

8.CostofPreferredEquity

CostofPreferredEquity=PreferredDividend

PreferredStockIssuePrice


9.CapitalAssetPricingModel(CAPM)

ks=kRF+(kmkRF)bi

Whereks=costofexistingcommonequity

kRF=riskfreerate

km=expectedmarketreturn

bi=stock'sbetacoefficient

10.BondYieldPlusApproach

ks=LongtermDebtInterestRate+(3%to5%RiskPremium)

Whereks=costofexistingcommonequity

11.DividendYieldPlusGrowthRateApproach

ks=D1
+
Expectedg
Whereks=costofexistingcommonequity

D1=nextexpecteddividend

P0=currentstockprice
P0

g=growthrateinearnings

12.CostofNewCommonStock

ks=D1
+
Expectedg
Whereks=costofnewcommonequity

D1=nextexpecteddividend

P0=currentstockprice
P0F

g=growthrateinearnings

F=floatationcostpershare

BEC,MODULE47.COSTMEASUREMENT

PrimaryObjectiveoftheCostAccountant:TocomputethecostperunitforfinancialstatementpresentationofCOGSonthe
incomestatementandEndingInventoriesonthebalancesheet.

Materialswhichbecomepartoftheproduct.
3ComponentsofManufacturingCosts:(1)DirectMaterials
(2)DirectLabor

Employeeswhoworkontheproduct.
(3)FactoryOverhead
AllotherMANUFACTURINGcosts,

(3a)VariableOH
includingnormalspoilage.

(3b)FixedOH
DMUsedandDLUsed
PrimeCosts:
ConversionCosts:DLUsedandVariable&FixedOHApplied
FLOWOFCOSTS
Direct Materials or
Raw Materials

WIP

FGI

||

Beg. Bal.

Beg. Bal.

Beg. Bal.

||

COGP

DM Used

COGM

||

Available

DL Used

for use

DM Used

OH Appl

COGAS
COGS

End. Bal.

To a/c for

COGM

End. Bal.

End. Bal.
Direct

COGS

||
||
||
||
||

Labor

||

DL Used
B A L A N C E

S H E E T

Variable & Fixed

Factory Overhead
Actual
OH

COGS

Applied
OH

Where:

Acronyms:

GrossPurchases

COGP=CostofGoodsPurchased
PurchaseDiscounts

COGM=CostofGoodsManufactured
COGAS=CostofGoodsAvailableforSale
PurchaseReturnsandAllowances
=NetPurchases

COGS=CostofGoodsSold
WIP=WorkinProcessorWorkinProgress
+FreightInorTransportationin
FGI=FinishedGoodsInventory
=CostofGoodsPurchased(COGP)

PROCESSCOSTINGEQUIVALENTUNITSOFPRODUCTION(EUPs)or
EQUIVALENTFINISHEDUNITS(EFUs)

FourSteps:(1)Calculatethenumbershipped(inwholeunits).
(2)Calculatetheequivalentfinishedunits.
(3)CalculatethecostperEFU.
(4)CompletetheWIPTaccount.

Step1.Calculatethenumbershipped(inwholeunits).
BeginningInventory
+UnitsStarted
Unitstobeaccountedfor
EndingInventory
=Unitsshipped

||
||
||
||
||
||
||
||

INCOME
STATEMENT

MODULE47.PROCESSCOSTINGEUPsorEFUs(Continued)

Step2.Calculatetheequivalentfinishedunits.
A.FIFO

B.WeightedAverage

DMCC

DMCC
Unitsshipped

Unitsshipped

+End.Inv.(EFUs)

+End.Inv.(EFUs)

=W/AEFUs
Beg.Inv.(EFUs)
=FIFOEFUs

Step3.CalculatethecostperEFU
A.FIFO

B.WeightedAverage

CostperEFU=Beg.Inv.+CurrentCosts
CostperEFU=CurrentCostsOnly
EFUs

EFUs

Step4.CompletetheWIPTaccount.UsingthenumberofEndingInventoryEFUsfromStep2andCostperEFUinStep3,
calculatethe$valueofendinginventoryinWIPandplugCOGM.

LostUnits:(1)AbnormalSpoilageisaPERIODCOST;donotincludeitinWIP.
(2)NormalSpoilageisaPRODUCTCOST;thecostsofallunitsarespreadoverthegoodunits;usually
partofOH.

BEC,MODULE47.COSTMEASUREMENT
BACKFLUSHCOSTING

TraditionalCostFlows

DirectMaterials
|
|
WIP

FGI

COGS
DirectLabor
|

|
|

|
COGM|
COGS |
Var&FixedOH
|

|
|
|

BackflushCostingMethodIJITInventoryMethodswithVendors/Suppliers:CombineDMandWIP,CombineDLandOH

Materials&InProcess

COGS
|

FGI
|

|
|

|
ConversionCostControl
|

|
|

BackflushCostingMethodIIJITInventoryMethodswithVendors/Suppliers&Customers:SameasMethodI,butalsono
FGI.
Materials&InProcess
|

COGS
|

|
ConversionCostControl
|

|
|

MODULE47.BACKFLUSHCOSTING(Continued)

BackflushMethodI
JITInventoryMethodswith
Traditional
Vendors/Suppliers

1.Purchaserawmaterials.

MaterialsDR
Materials&InProcessDR
A/P
CR A/P
CR

2.Issuematerialstoproduction.

WIPDR

None
Materials
CR

3.Incurdirectlaborcosts.

WIPDR

Seenextentry.
Payroll
CR

4.Incuroverheadcosts.

VariableOHControlDR
ConversionCostCtrlDR
FixedOHControlDR
Payroll
CR
A/P,etc.
CR A/P,etc.
CR

5.Applyoverhead.

WIPDR

None
VariableOHControl
CR
FixedOHControlCR

6.Completegoods.

FGIDR
FGIDR
CR
WIP
CR ConversionCostCtrl
Materials&InProcess
CR

7.Sellgoods.

COGSDR

SameasTraditional.
FGI
CR

8.Recognizeoverheadvariance(underapplied).

COGSDR
COGSDR
OverheadControl
CR ConversionCostCtrl
CR

BackflushMethodII
JITInventoryMethodswith
Vendors/Suppliers&Customers

SameasI.

None

Seenextentry.

SameasI.

None

COGSDR
ConversionCostCtrl
Materials&InProcess

SameasI.

CR
CR

BEC,MODULE48.PLANNING,CONTROL,ANDANALYSIS
STANDARDSANDVARIANCES

SALES,DM,DL,and4WAYOVERHEADVARIANCEANALYSIS

DirectMaterial,DirectLabor,andVariableOHVariances(andSalesVariances).Usethefollowingmatrix:
_______
***SalesPriceVariance***
AQPurchased/Used

AP

|_______|

_______

DMPurchasePriceVariance;DMPriceVariance
DLRateVariance
(1)VariableOHSpendingVariance

AQPurchased/Used

SP

|_______|

DMQuantity/UsageVariance
DLEfficiency/UsageVariance

_______

SQAllowed

*
SP
=
|_______|
(2)VariableOHEfficiencyVariance

***SalesVolumeVariance***
(BasedonUnitsProduced)

ForDM,DL,andVOHvariances,asyougoUPthematrix,ifthenumbersaregoingUP(increasing),thenthevariancesare
UNFAVORABLE.
***Forsalesvariances,asyougoUPthematrix,ifthenumbersaregoingUP(increasing),thenthevariancesare
FAVORABLE.RememberthattheseareREVENUESandnotCOSTS.***

FixedOHVariances.

________
AQ

AP
=
|________|

________
(3)FixedOHSpending/BudgetVariance
BUDGET

=
|________|

________
(4)Production/VolumeVariance[NotControllable]
SQAllowed
*

SP
=
|________|

(BasedonUnitsProduced)

4WayOHVarianceAnalysis:
(1)
VariableOHSpendingVariance
(2)
VariableOHEfficiencyVariance
(3)
FixedOHSpending/BudgetVariance
(4)
Production/VolumeVariance[NOTCONTROLLABLE]
3WayOHVarianceAnalysis:
(a)
(1)+(3)abovetogetheraretheOHSpendingVariance
(b)
(2)abovebecomestheOHEfficiencyVariance(dropthewordVariable)
(c)
(4)aboveistheProduction/VolumeVariance[NOTCONTROLLABLE]
2WayOHVarianceAnalysis:
(a)
(1)+(2)+(3)abovetogetheraretheControllableVariance
(b)
(4)aboveistheProduction/VolumeVariance[NOTCONTROLLABLE]

3WAYand2WAYOVERHEADVARIANCEANALYSIS

________
AQ

AP
=
|________|

________
OHSpending/BudgetVariance
FOHBUDGET
+
VAR(AQ*SP) =
|________|

Controllable

________
OHEfficiencyVariance
Variance

FOHBUDGET
+
VAR(SQ*SP) =
|________|

________
Production/VolumeVariance[NotControllable]
SQAllowed
*

(BasedonUnitsProduced)

SP

|________|

BEC,Module48,StandardsandVariances(Continued)

FlexibleBudgetFormula:

BudgetedOH =
TotalFixedCosts
+
(#HRs)(VariableOHRate/HR)

SampleProblemonDMVariances.

TheUniversalCompany'sdirectmaterialsdataforFebruary201Xisasfollows:

ActualQuantityPurchased

36,000pounds
ActualPurchasePricePerPound

$3.60perpound
DirectMaterialsPurchasePriceVariance
$7,200Unfavorable
StandardQuantityAllowedforActualProduction 32,000pounds
ActualQuantityUsed

30,000pounds

ForFebruary201X,whatwasUniversal'sfavorabledirectmaterialsusagevariance?

[A]$6,800
[B]$6,000
[C]$6,720
[D]$7,600

CorrectAnswer:[A]$6,800favorableistheDMusagevariance.Hints:FirstusetheDMPurchasePriceVarianceto
calculateSP,thenrememberAQPurchasedAQUsedandAQUsedisusedfortheDMusagevariance.Also,$6,000unfavorable
istheDMpricevarianceandusesAQUsed.The$7,200unfavorableDMpurchasepricevariancegivenintheproblemuses
AQPurchased.

BEC,MODULE48.PLANNING,CONTROL,ANDANALYSIS

DIRECTCOSTING/VARIABLECOSTINGvs.ABSORPTIONCOSTING/FULLCOSTING

DirectorVariableCosting
NotGAAP

Usedforinternaldecisionmaking.
TreatsFMOHasaPERIODcost.

AbsorptionorFullCosting
GAAP
Usedforexternalfinancialreporting.
TreatsFMOHasaPRODUCTcost.

IncomeStatement:
Sales

VariableCOGS(DM,DL,VMOH)
=ManufacturingContributionMargin

VariablePeriodCosts
=ContributionMargin

FixedCosts(FMOHasPeriodCost)
=NetIncome

IncomeStatement:
Sales
COGS(DM,DL,VMOH,FMOH)
=GrossProfitorGrossMargin
PeriodCosts(Fixed&Variable)

=NetIncome

IfProduction>Sales,thenEndingInventoryIncreases:
LowerNI

HigherNI

IfProduction<Sales,thenEndingInventoryDecreases:
HigherNI

LowerNI

IfProduction=Sales,thenEndingInventorydoesnotchange:
SameNIforboth

Tocalculatethedifferenceinthenetincomebetweenthetwomethods:
DifferenceinNI=(Changeinendinginventory)(FMOH/unit)

COSTVOLUMEPROFIT(BREAKEVENPOINT)ANALYSIS
Formulas:

CM=SPVC

CMR=SPVC
SP

Useonlywhentheymentionprofit

BEPUnits=TotalFixedCosts
CM/unit

or

BEPUnits=TotalFixedCosts+BeforeTaxProfit

CM/unit

BEPSales$=TotalFixedCosts
or
BEPSales$=TotalFixedCosts+BeforeTaxProfit
CMR

CMR

AfterTaxProfit=(BeforeTaxProfit)(1TaxRate)

BeforeTaxProfit=AfterTaxProfit
(1TaxRate)

MarginofSafety(inunitsor$)=CurrentSalesLevel(inunitsor$)BEP(inunitsor$)

CM/unit=NetIncome

MarginofSafetyinUnits

CMR=NetIncome
MarginofSafetyin$

BEC 2011
Questions to Do
Key: MCQ = Multiple Choice Question; WC = Written Communication
Module 41, Corporate Governance, Internal Control, and Enterprise Risk
Management
Do all MCQs (1--24).
Do the WCs (there are 4).
Module 42, Information Technology (IT)
Do the IT MCQs (1--129).
Read the Flowcharting MCQs and read their solutions (130--137).
Do the WC (there is only 1).
Module 43, Economics and Strategy
Do all MCQs (1--121) EXCEPT SKIP MCQs 43, 44, and 45.
Do the WC (there is only 1).
Module 44.A, Financial Risk Management
Do all the Financial Risk Management MCQs (1--31).
Module 44.B, Capital Budgeting
Do the following Capital Budgeting MCQs: 32, 33, 35, 36, 38, 39, 42, 43, 45, 46,
49, 52, 53, 58, 61, 65, 68, 69, 73, 74, 76, and 78.
Do the WC (there is only 1).
Module 45, Financial Management
Do all MCQs (1--138) EXCEPT SKIP MCQs 49, 54, 70, and 71.
Do the WC (there is only 1).
Module 46, Performance Measurement
Do the following MCQs: 1, 2, 4, 10, 12, 13, 21, 22, 26, 27, 28, 30, 33, 34, 37, 39,
42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 61, 62, 64, 65, 66, and 67.
Do the WC (there are 2).
Module 47, Cost Measurement
Do the following MCQs: 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12, 13, 15, 16, 18, 19, 22, 25,

27, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 41, 42, 43, 44, 45, 47, 48, 49, 53, 54,
55, 56, and 57.
Do the WC (there is only 1).
Module 48, Planning, Control, and Analysis
Do the following MCQs: 1, 2, 3, 5, 6, 7, 8, 11, 13, 16, 17, 18, 19, 20, 2 1, 22, 23,
27, 28, 30, 32, 36, 37, 38, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 55, 56, 57, 58,
59, 63, 64, 66, 67, 70, 71, 72, 73, 74, 75, 76, 77, 79, 83, 84, 85, 86, and 87.
Do the WC (there are 2).