Standard cost vs actual cost examples

May 09, 2020 · Price variance is the actual unit cost of a purchased item, minus its standard cost, multiplied by the quantity of actual units purchased. Result basis 17 18. 3. Standard costing allows a company's management to set operating targets and evaluate actual performance. Actual food cost takes into account beginning and ending inventory levels and will always be a higher percentage than the ideal food cost. For example, iron ore from different mines. Accountants can expense small production difference by posting them into cost of goods sold. • standard cost is a predetermined cost which is calculated from management standard of efficient operation and relevant necessary expenditure. 00. In accounting, a standard costing system is a tool for planning budgets, managing and controlling costs, and evaluating cost management performance. 00 Feb 11, 2020 · Actual Expenses - To use the actual expense method, you must determine what it actually costs to operate the car for the portion of the overall use of the car that's business use. Part 1 of a 5-Part Series. By hierarchy By period . Corrects for temporary price changes. Budgets are too often proposed, discussed, accepted, and forgotten. 15 Jun 2008 Compare actual performance to standard and prepare performance Essentials of Cost-Volume-Profit (CVP) Analysis Example What is the . Synergy Resources’ Patricia ‘Pat’ Bumbaca, Katie Farrand and Jack Hughes share their insights on the issue to help manufacturers choose what may be best for their individual businesses. In other companies, engineered standards are being replaced either by a rolling average of actual costs, which is expected to decline, or by very challenging target costs. Part 2 of a 5-Part Series. Expenses and Taxes Expenses are used to produce revenue and they are deductible on your business tax return, reducing the business's income tax bill . Production . Fixed OH Flexible Budget Variance Actual Cost - Budget based on standard inputs allowing for actual outputs achieved 62,000 - 60,000 = 2,000 UNF (Fixed irrespective of volume) Fixed OH Production Volume Variance Budgeted Cost - Fixed OH Applied Actual Cost Tracking Vs. This report can give you summrised information of all the production orders related to cost & quantity . Transfer Price vs. Advantages of Standard Costing over Actual and Normal Costing Useful in the budgeting process. . produces  Standard cost accounting is a traditional cost accounting method introduced in the 1920s, as an As long as actual and standard conditions are similar, few problems arise. The key difference between actual cost and standard cost is that actual cost refers to the cost incurred or paid whereas standard cost is an estimated cost of a product considering the material, labor and overhead costs that should be incurred. It’s exactly what it sounds like—the actual cost. Before speaking to an independent insurance agent (and definitely before locking down a quote), you’ll want to make a preliminary list of the items you’d like insured, especially any valuable or appreciating items. 00 per hour 35. 00$ per lb. It actually used 60,000 feet, which prices out at an expected $1. Costs entered into a project schedule are not as protected as those entered into a project accounting system. 00$ Direct labor 2. standard cost: [noun] a predetermined cost based on cost factors assumed to be normal with which a correlated historical cost is compared — compare actual cost. Ideal food cost is the theoretical food cost percentage that would exist in a perfect world. Direct material price variance analyzes the difference between the actual cost of direct material and the standard cost of how much your business purchases. If your insurance To calculate forecast versus actual variance based on a set of data, you can use can use the SUMIFS function to gather up totals, and basic other formulas to calculate variance and variance percentage. Corrects for temporary ine ciencies. For example, if the actual cost of the material is much higher then the management may investigate the reason for the excess cost. Apr 08, 2019 · This comparison of actual costs with standard costs is called variance analysis and it is vital for controlling costs and identifying ways for improving efficiency and profitability. Inventory is valued at the moving average cost and receipts are valued at the actual cost. Thus, variance analysis can be used to review the performance of both revenue and expenses. What is Food Cost Variance and How Do You Control it? Operational Food Cost Variance = (Actual price X Actual quantity) – (Standard Price X Standard quantity). Efficiency Variance (6,500-3,000(2))(20) =10,000 UNF . Variance analysis looks after-the-fact at what caused a difference between plan vs. For example, a car shop may estimate that repairs will cost $700, but the actual cost may in fact be $800. 52 . Jan 08, 2014 · Absolute variance: Difference between the standard cost and the actual cost in terms of money is known as absolute variance. 18 Mar 2018 The difference between standard and actual cost is called variance. As you can see, you'll (we've blurred out supplier names in this example). 12. Keep Complete Records As these examples show, the method you use to calculate the business use of your car can have a big impact on your total business expenses, your net income, and your tax burden. For example, job costing is implement on constructing a customized machine, structuring a software program, set up new building construction and batch production of limited products. In standard costing, the difference between actual & standard is known as variance. CostMatters. Actual costs can vary from standard costs due to changes in the prices of materials, differences in employee productivity, shifts in scale, and multiple other reasons. Replacement cost vs. The standard cost for one unit of production is calculated by multiplying the standard quantity to be used by the price per standard unit. M. Usually an actual costing system traces direct costs to a cost object or something that has a measurable cost. Combining standard cost accounting systems with process costing systems also has some disadvantages. Material costs (amount paid or incurred) are typically acquired from a purchase order or a manufacturing order. Read Part 2, Part 3, Part 4, Part 5. Standard costs can be maintained for items that are replenished through purchase, assembly, and production. A. Difference between the standard and the actual cost helps the management in knowing how close actual expenses matched with it expected to be and deciding the future course of action. You might be thinking to yourself what other costs are there besides the actual cost of an item. 10 per foot to be $66,000. If actual cost exceeds the standard costs, it is an unfavorable variance. Based on historical data, a cost analyst determines that producing one widget typically requires 1 pound of raw material costing $2 dollars and 1 hour of labor costing $20 dollars. Key Differences Between Standard Cost vs Actual Cost. Standard cost method is used to control costs as far as possible. Ideal Food Cost vs. actual data Use the Standard cost conversions page to convert the inventory model for a batch of selected items from an actual costing approach to a standard costing approach. Material Cost Variance gives an idea of how much more or less cost has been incurred when compared with the standard cost. Definition. Standard cost is an estimate and will differ from actual cost. Many businesses, especially the small, entrepreneurial kind, ignore or forget the other half of the budgeting. Cost Variance Analysis: If the cost of producing a unit of the final product is $10 (5 widgets @ $2 each), the budgeted cost in producing 5,000 units is $50,000. Meanwhile, standard cost is a more  Rather than assigning the actual costs of direct material, direct labor, and manufacturing overhead Examples of Standard Cost of Materials and Price Variance. 0 lbs. 00 Therefore, the total standard cost will be 34,506 + 23,328 + 48,600 + 29,160 which is 1,35,594. Accounting is a very important part of business. 1 May 2014 There are 2 options when it comes to managing manufacturing costs: standard and actual costing. 23 Jan 2012 A favorable variance indicates that standard costs exceed actual costs, while an volume may affect standard costs for labor and direct overhead. Variance A deviation of actual costs from standard costs; may be favorable or unfavorable For this reason, some companies focus on the trends in the standard cost variances - aiming for continual improvement rather than just meeting the standards. The actual cost may be more or less than the estimated cost. Actual costs that are lower  The total cost is the current estimate of costs based on actual costs and remaining Example The baseline cost for a task is $500 because you had originally  and then compared with actual cost to measure operating examination of Standard Costs" (Research Series No. In other words, managers go back to the source of the Aug 23, 2019 · Actual cost = Actual material cost + Actual labor cost + Actual labor hours x Actual overhead rate Actual cost = 240 + 570 + 100 x 4. Standard costs are used as target costs (or basis for comparison with the actual costs), and are developed from historical data analysis or from time and motion studies. Standard cost accounting can hurt managers, workers, and firms in several ways. For example, a law firm that budgeted to pay its paralegals $15 an hour and instead paid them $17 an hour has an unfavorable hourly variance of $2 per hour. Service companies could incur rate variances because of unanticipated overtime. On homeowners, renters, or condo policies, your property and belongings may be insured for the actual cash value (ACV) or replacement cost (RCV). For example, when standard costs are higher than actual costs, cost of goods is higher than normal and profit is lower than normal. Two examples: A raw material has a standard cost of $10  16 Jan 2020 Actual cost is a more passive way of handling inventory in that it accepts whatever the inventory cost may be. 35 by the direct materials standard … Apr 23, 2018 · Labor hourly rate variance is the difference between the standard rate of pay and the actual rate of pay. 90 per yard. The figure applies this approach to Band Book Company. =135594. Standard Cost Card – Variable Production Cost A standard cost card for one unit of product might look like this: AA x B Standard Standard Standard Quantity Price Cost Inputs or Hours or Rate per Unit Direct materials 3. The difference between the two needs adjusting to correctly report ending inventory. This increases the variance reported during the remainder of the year. Actual cost is the actual cost of direct materials, direct labor, and overhead to make a unit of product. Cost vs. Jan 15, 2016 · Once the restaurant’s Theoretical Food Cost is known, you can then compare it to their Actual Food Cost, which is simply the actual cost of all the food that the restaurant used for a given period. They’ll help answer your questions and weigh the pros and cons of replacement cost vs. Jun 26, 2015 · Difference Between Standard Costing and Budgetary Control June 26, 2015 By Surbhi S Leave a Comment Both Standard Costing and Budgetary Control are based on the principle that costs can be controlled along certain lines of supervision and responsibility, that focuses on controlling cost by comparing actual performance with the predefined parameter. As long as actual and standard conditions are similar, few problems arise. The currency value of cost resources doesn't depend on the amount of work done on the task that they are assigned to. A variance can also be used to measure the difference between actual and expected sales. The difference between actual cost and standard cost is called variance . When remodeling your kitchen, new cabinets comprise a significant percentage of your budget—30 to 50 percent of the total cost, in most cases. It is defined as the recording of financial information and transactions of a business or organization. In Cost Object Controlling, a standard cost is a predetermination of what the cost should be. A variance is the difference between the actual cost incurred and the standard cost against which it is measured. Each element of cost and sales requires  So, for example, if we made 5,000 items using 11,000kg of material A and our Any difference between standard and actual cost would be dealt with by the  Variable Overhead Spending Variance (difference between actual cost and the The author uses this example to show the limitations of traditional standard  24 Jul 2013 By comparing the standard cost and the actual costs the company can analyze the situation. 00 Actual cost = 1,210 Treatment of Normal Costing Variances In the above example there was a difference of 100 (1,210 – 1,110) between the overhead allocated by the normal costing system and the actual overhead. Jul 24, 2013 · Standard Costing System. It depends on the vehicle you drive and the operating costs of the vehicle. Then you add up these amounts. Standard versus actual costing is an important decision point for manufacturers. Jul 24, 2013 · See Also: Standard Costing System. 00 per meter, a zipper at a cost of $5. The total direct materials variance is calculated by adding the price and quantity variances together or by comparing actual cost of direct materials with the standard cost of producing 13,300 sets of bases. May 01, 2014 · Actual costing requires the manufacturer to assign an ever-changing actual cost to each individual component of the manufacturing process (materials, labor and overhead) each time to get an accurate final price. The actual cost to produce a product may differ from the estimated standard costs. Standard cost accounting uses ratios called efficiencies that compare the labor and materials actually used to produce a good with those that the same goods would have required under "standard" conditions. Management must calculate this difference, or variance , and identify if it is favorable or unfavorable . On the other hand, if actual cost is less than the standard cost, it is a favorable variance. The conversion process involves a prerequisite inventory close, several steps during a transition period, which is defined by a transition start date and a planned conversion date Standard Cost Variances. All . Standard cost is generally fixed for a period of time (usually a year). 30) for a total favorable variance of $1,950. The difference between the two is the true measure of efficiency in food cost control; it’s called the Actual vs. Differences between standard and actual cost collect in an inventory variance account in the GL. Cost Variance B A 521 Actual, Normal, and Standard Costing 2. It is generally observed that rather than allocating the actual costs of direct labor, direct material, and the manufacturing overhead whether fixed or variable to the goods, many producers allocate the standard or the expected cost. Standard Cost Variances. Reducing the cost of cabinets means more money to spend on flooring, appliances, countertops, and wall treatments, and a key way to do this is by foregoing custom-built cabinets in favor of factory-made cabinets. Standard Costing Example. Cost variance 18 19. Standard costing is not as new as Target Costing. actual cost in the manufacturing process . The standard from which the variance is calculated may be deriv Jan 11, 2012 · Standard costs are used in most manufacturing companies and in many service companies. The actual cash value is the current value (with depreciation). Example: Assume that our leather jacket contains an average of 2 meters of skin at a cost of $16. Theoretical Variance and Differences between Standard Costs and Budgets! (1) A standard costing system can operate without any comprehensive budgeting system. To calculate the standard cost of direct materials, multiply the direct materials standard price of $10. L. Hence, there is a favorable materials cost variance of $3,200. To find the standard cost, you first compute the cost of direct materials, direct labor, and overhead per unit. Furthermore, you can have positive or negative variance, as in good variance and bad variance. One of the  Standard costing compares the standard costs and revenues with the actual For example, workers may put on a crash effort to increase output at the end of the  Determines the difference between the actual costs debited to the object and the For example, valuating the unplanned scrap on the basis of the standard cost  Differences between the planned price and the actual prices are not assigned to the The standard price is used for preliminary material valuation in the Actual If, for example, an invoice receipt is posted in the system after a goods issue  Setting cost standards; direct materials variances: price and efficiency variance; for external reporting purposes companies have to use the actual costing method. 1. com Standard costs are used in most manufacturing companies and in many service companies. Jul 17, 2019 · Quantity variance = (Standard units - Actual units) x Standard price Quantity variance = (1,000 - 1,200) x 4. The actual costs a business incurs may differ (though hopefully not too unfavorably) from its budgeted and standard costs. It’s a good word to know. Apr 10, 2017 · Released standard and actual cost components by multiple materials Easy reconciliation back to standard SAP reports This is a flexible drilldown report which a user can easily “Slice and Dice” according to their requirements, without the need for extra IT help or external consulting. Then they can dig deeper to find out what went  1 Jun 2016 For example, after equipment manufacturer Parker Hannifin Corporation Two important components are actual costs and standard costs. The replacement cost is simply the price of replacing property or a belonging. For example, a system that accumulates only actual costs shows cost flows between inventory accounts and eventually into cost of goods sold. With actual costing, the direct materials, direct labor and a portion of the actual factory overhead costs are used to calculate the total and per-unit manufacturing costs. Mar 30, 2017 · Key Difference – Actual Cost vs Standard Cost Actual cost and standard cost are two frequently used terms in management accounting. Standard Cost: An Overview . The standard cost of direct labor for the good output produced in February 2019 is computed here: If we assume that the actual labor hours in February add up to 75 and the hourly rate of pay (including payroll taxes) is $11 per hour, the total equals $825. This variance is used to monitor the costs incurred by a business, with management taking action when a material negative variance is incurred. Price variance is a crucial factor in budget preparation. 00 Relevance and Uses. Let’s first take a look at how we can calculate the ideal food cost. The actual cost is equal to $46,800. actual cash value insurance with you. Normal Costing. When variances are determined in the period-end closing process of Cost Object Controlling, standard costs are used as the basis for calculating target costs. They almost always vary from actual However, if your claim settlement terms is for an item’s actual cash value, your payment will be less than the $3,000 you initially paid for the sofa. Sales mix variance measures profit changes that stem from variation in products sold. KKBC_HOE . Positive Variance: It comes standard cost: An estimated or predetermined cost of performing an operation or producing a good or service, under normal conditions. Target Costs: . On the contrary, if the actual cost is higher than the standard cost or profit is low, then it is called adverse variance. Costs don't directly affect taxes, but the cost of an asset is used to determine the depreciation expense for each year, which is a deductible business expense. 51 . Jun 16, 2018 · A standard cost variance is the difference between a standard cost and an actual cost . For example, the standard cost of a leather jacket includes: These differences will lead to variations between actual cost and standard costs budgeted as  PDF | This paper derives actual costs (AC) for five crop enterprises on a full costing A COMPARISON OF STANDARD COSTS AND ACTUAL COSTS FOR SWISS CROP For example for a herd of 20 dairy cows larger allocation factors per. Standard Cost = The standard cost for this item. First, while actual cost changes may occur during the year, the standard cost remains the same. Standard and Average Costing Compared Cost Management offers two costing methods: standard costing and average costing. For the record, in accounting and financial analysis they call the difference between plan and actual variance. Here is a simple standard costing example. Sales volume variance measures profit changes resulting from budgeted sales versus actual sales. The company used 26,000 widgets at a cost of $1. Definition: Actual costing is a cost accounting system that uses actual cost, direct-cost rates, and actual qualities used in production to determine the cost of specific products. Manufacturing firms can use actual cost tracking or normal costing to account for production costs. Let’s take a company that makes widgets. actual. Such a difference resulting from Material Price or Usage is classified as Material Variance. At Terillium we usually recommend businesses in the manufacturing industry use standard costing. However, when using actual costing, there may be fluctuations in material or labor costs. Include gas, oil, repairs, tires, insurance, registration fees, licenses, and depreciation (or lease payments) attributable to the portion of the total miles driven Standard cost A carefully predetermined measure of what a cost should be under stated conditions. Any difference between the standard cost of the material and the actual cost of the material received is recorded as a purchase price variance. View to find out how Actual Costing can affect how you view inventory. London • The standard cost is a predetermined cost which determines what each product or service should cost under given circumstances. Despite claims by  There is no fluctuation in the carrying cost of the inventory. Standard costs are the estimated costs for products that are predetermined and arise from the units of material, labor and other costs of production for the specific   30 Oct 2019 Any difference between the actual and standard cost is put into a variance account. Actual Food Cost. Standard costs are the estimated costs pertaining to labor, material and other costs of production. For example, a policy decision to increase inventory can harm a  In our current example, the costed bill of materials for item TSUB1 reflects the update, but the actual and standard costs for item TSUB1 have not yet absorbed   7 Mar 2018 Check out the definition of standard, actual, and budgeted costs in For example , if a client is trying to create a budget and knows prices are  Direct Material Price Variance is the difference between the actual cost of direct material and the standard cost of quantity purchased or consumed. The cost a company pays or is paid for a good or service. This means that actual cost should not exceed standard cost. In this example, the Uber driver-partner is able to deduct $8,925 more by using the Standard Mileage method than by using the Actual Expenses method. 30 May 2012 control: the standard cost can be compared to the actual costs and any For example, each Big Mac contains a pre-measured amount of  23 May 2017 Costing Standard Rates vs Actual Rates in Oracle Fusion™ shows the balances and will net to the $130 dollars from Payroll in our example:. This cost could be either a historical, past, or present day cost of product. This report can be used for finding out planned cost vs. Learn more about the benefits and limitation  For example, if sales volume is forecast to increase by 10 percent, variable costs will definitely increase accordingly, but fixed costs may or may not need to be  11 Jan 2012 http://www. A standard costing system involves estimating the required costs of a production process. But budgets in absence of standard costs will only be fair estimates and cannot provide a reasonable base against which the actual results can be compared. Oct 29, 2015 · SYSPRO offers a variety of inventory costing methods to suit any business need. 00 per meter and two buttons at a cost of $0. 5 hours 14. For management control, the actual cost is compared to the standard cost for a specific item and differences, or variances, are identified and analyzed. Increased production, for example, should enable a company to benefit  Posted in: Standard costing and variance analysis (explanations) Materials mix variance = Actual input at individual standard materials costs – Actual input at  They had lost the actual cost information the old system supplied. Dec 20, 2016 · During transactions when standard cost is being used, Sage 300 (Accpac) will ship goods using the standard cost and offset the difference between the standard cost and the average cost to the cost variance account. 4. Product cost analysis - Summarised . To explain, imagine the standard cost of creating 1,000 widgets is $10,000 or $10 per widget, but when the company creates 80 widgets, the actual cost ends up being $1,000 or $12 Indirect cost is a fraction of the direct cost which is considered while calculating the overall cost of the product. Accountants compare standard costs to actual costs and the end of a production period. This cost resource behavior differs from other resource types because cost resources are not tied to actual work. Despite claims by certain authors and consultants, standard costs have a valuable place in management's toolbox. I. Actual Costs, on the other hand, are those realized during the period and compared at the end of the period. Average costing is used primarily for distribution and other industries where the product cost fluctuates rapidly, or when dictated by regulation and other industry conventions. The only information on product costs, however, came from the standard cost system The chemical company in the first example was better off than most: at least it had one Cost-accounting calculations (like the allocation of overhead to products and  29 Jul 2014 ArcherPoint costing experts discuss how to determine actual FIFO or LIFO value of inventory using Standard Cost in Microsoft Dynamics Example: I created an item that is coded for Standard Cost and set the cost at $1. This is the most common adjustment to standard cost accounting processes. If actual cost is higher than the standard cost, the variance is unfavorable. The ‐ C. A standard cost system has the highest level of cost control, cost integrity, and financial stability. Read Part 1, Part 3, Part 4, Part 5. That’s because actual cash value only reimburses you for the sofa’s replacement cost after two years of depreciation, or wear and tear, has been reduced from the value. Direct Labor Efficiency Variance is the measure of difference between the standard cost of actual number of direct labor hours utilized during a period and the standard hours of direct labor for the level of output achieved. Remember that cost distinctions help managers better appreciate the cost figures that accountants attach to products that are manufactured or purchased by the business. Standard costing measures day-to-day values of inventory and cost of goods sold against (“standard”) levels. LivePlan provides the plan vs. Standard level of output A carefully predetermined measure of what the expected level of output should be for a specified period of time, usually one year. Good management looks at what that difference means to the business. The total materials quantity variance can also be determined by comparing actual quantities at standard prices, $58,050 ($39250 + $15,200 + $3,600), to actual output quantity at standard materials cost, $60,000 (200,000 lbs × $0. Let us discuss some of the major differences between Standard Cost vs Actual Cost: 1. Example of underapplication: Estimated Actual Volume 100 units 110 units Costs $5,000 $6,000 Application Rate $50/unit Standard Costing Definition: Standard Costing is a costing method, that is used to compare the standard costs and revenues with the actual results, in order to arrive at the variances along with its causes, to inform the management about the deviations and take corrective measures, for its improvement. Let’s look at a simple example of how plan vs. D. This is generally used with Periodic inventory methods. Let's assume that on January 2, 2019 DenimWorks ordered 1,000 yards of denim at $2. Relative variance: difference is expressed as a percentage of the standard cost, it is known as relative variance. 00 Quantity variance = -800 The standard costing variance is negative (unfavorable), as the actual units used are higher than the standard units, and the business incurred a greater cost than it expected to. Actual Expenses, Which Is Better? The best method depends on a number of factors. actual analysis works. Cost savings in record-keeping Although a standard cost system may seem to require more detailed record-keeping during the accounting period than an actual cost system, the reverse is true. 16 17. Examples of Standard Cost of Materials and Price Variance. 80 each. Executive . Actual costs: Costs based on actual transactions and operations during the period … Standard Mileage Rate vs. To illustrate a simple example, let's assume ALumloyParts Ltd. Target costs, on the other hand, are the difference between target prices (paid by the potential customers) and the reasonable profits. actual cash value. 50 each. By setting standard costs and performing standard cost variance analysis, companies can determine concrete ways to improve future operations and can prepare more realistic operating budgets. 4 Feb 2020 For example, if the actual cost of materials is $50,000 and exceeds the standard cost of $10,000, this would cause a variance of $40,000. Definition: Actual cost is an accounting term that means the amount of money that was paid to acquire a product or asset. standard cost vs actual cost examples

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