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Average operating assets for the year for the Home Davison were 2001000 which was also the budgeted amount. GAAP under Item 18 of Form 20-F.
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3b Prepare a responsibility report for the Womens Shoe Division assuming 1 the data are for the month ended June 30 2013 and 2 all data equal budget except variable costs which are 20000 over budget.

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