{"id":1765,"date":"2020-12-17T12:22:53","date_gmt":"2020-12-17T12:22:53","guid":{"rendered":"https:\/\/persadakis.com\/?p=1765"},"modified":"2022-08-30T15:41:53","modified_gmt":"2022-08-30T15:41:53","slug":"what-are-planning-and-operational-variances-for","status":"publish","type":"post","link":"https:\/\/persadakis.com\/index.php\/2020\/12\/17\/what-are-planning-and-operational-variances-for\/","title":{"rendered":"What are Planning and Operational Variances for Labor?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">How to Calculate Employee Labor Percentage on Hourly Employees<\/a><\/li>\n<li><a href=\"#toc-1\">What is Variable Overhead Efficiency Variance?<\/a><\/li>\n<li><a href=\"#toc-2\">Sales Quantity Variance: Definition, Formula, Explanation, And Example<\/a><\/li>\n<li><a href=\"#toc-3\">Direct Labor Usage Variance<\/a><\/li>\n<li><a href=\"#toc-4\">The Importance of Revenue Variances<\/a><\/li>\n<li><a href=\"#toc-5\">Overhead Efficiency Variance Calculator<\/a><\/li>\n<li><a href=\"#toc-6\">Tired of competing on price?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"257px\" alt=\"labor efficiency variance calculator\"\/><\/p>\n<p>The difference between the actual number of direct labor hours worked and budgeted direct labor hours that should have been worked based on the standards. The difference between the standard direct labor hours allowed and actual direct labor hours used. The project has a favorable labor price variance of $750, meaning the company saved $750 on the total labor costs of the project. Total labor variance arising from labor rate and efficiency depends on the pre-planning and operations. Generally, labor requirements are well known in advance for stable organizations, so labor planning variance is less likely to occur. Project specific and skilled labor procurement is necessarily the responsibility of human resource departments. However, production managers are responsible for the production efficiency of skilled labor.<\/p>\n<p>Because this is a cost variance, a negative number indicates less actual spending than planned, and that\u2019s a good thing. An adverse labor efficiency variance suggests lower productivity of direct labor during a period compared with the standard. A favorable labor efficiency variance indicates better productivity of direct labor during a period. For example, if a company expects a project to take 25 hours to complete, but the project takes 40 hours, there is a labor efficiency variance of 15 hours.<\/p>\n<h2 id=\"toc-0\">How to Calculate Employee Labor Percentage on Hourly Employees<\/h2>\n<p>If the skilled labor takes less hours to produce more number of units, the production will record a favorable labor efficiency planning variance. In this article, we will cover in detail of the planning and operational variances for labor.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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4qG01JZYkNurXwMcxygLQgD3E9++n\/ANjJ8ah21S9vKdb9VTAo8b2eNLVTnmIrbCAA20FvqK1nBwDg9h6acdVfobVVTQHKvDRUXByRGLyQ8RjOQnOT+jUjHhwsKnLE6F3C7n62ms6kGVCnWkYVGkzZBu+kSHTFiqcUhll7ktaykHCUg+emlu2LuBZl2Xjem2rlxtyWrpagx6NHZUmBIjrpSkhwtFOCA+22OY8inHbOpeIIUOQHY+XrnQkAZAHw8++nlNCYLpprV\/16xq1cl7Xu7PRMhxnW2nmXxIpkkR\/5JSvxW0f7J34gEJwRpi9o9xdx7F2foEFi6JgmxLUj1imMSoieVYnrmKRIiOAjkpSRwAA973+RONTsjvRH2SqG4042FFJKFJIznBGRnv6fHXlUCA8ppbsGOtTBy0VNJJQfint2+7SA7IpQCo+4zO2t6m8Ldp8F+oQ17hqRGBGUlyr00gnHfikLcX8wlWPXTt3h1Lbn2JXXqe9RqVcEBioPUeJLjtqT7fOdgJkwm0kEpTyWVtqxkApHxwJMOWvbLpUp23aYoqStJJht5IWMLGcfnevx1Zj2ja0KFEpsS3ac1EgPiVGZTGQEMvDOHEjHZQye\/n30h2QoyVHqTuytt2RuHS7fhSqJUKhUGoCEVF2OpTrNGffebfTxIWEOtONfJSc+mlCz1Y3VSqLzvXbin06sSzTHYDTFXLkRTE1h51ovPKbBbV+IWjHEgqUgA9+zwV3Z7bS4oEKmVazqe5Epy5DkRptBaSwt8KDykhBGCsLWD8eR+Om63i6aaDdtJosO2KV4bVPlQBNiM1JyK5KhREO+ztoeGS2W3HUrBI7hJHrpQhb2q7vVhzY+nbp1C1axbr1QXAcVA\/EuSo7T0htAKwVcO4WMjOQCe2RrhHv9JMvfvcyWWltF+8q06W145I5TnjxOO2RnB13koe0E+r7NxNstzbmqNSeS5zcmNST43BMnxWGi5jKy2lLSCoj3uGT564N7\/wAb2LfvcuF4zrojXjWmQ46crWEznhyV8ScZPz1Bk\/YHqt3Qdp3eiQwJOO+vWrSVH46uA51nOC7FjldQcEa6O\/RedrJv4\/Csw\/731zgQe410e+i7INk39ny+uIf9764n2gj\/ANvz\/wDb\/wDYJ0xtrB\/m\/IpoOtXt1N31\/wDdqR\/eDemNt+lTrhr1LtmlKQmdXajFpUVS\/wAlDsh5LSVHsfIrz5Hy09XW5UqZC6n73aqEpLCnY1ILYIV3Agt\/LTG0GlNX3XKZZltOpl1etVCPCgIBWjg+44EpcKhggIzyJHok60tGY7+GY0h2Ajbv0HwhbTMyFuktayVoeA7biF8z0G\/5rpV\/ofej7p0shmp7lWra77XiIYkVu6oyZrsqQoHy8VKgnOCeKEgAD79aTeXpO2TvvbeVuDs3b1Ft6sxqWurUidQ0JZhT20o8RLbjSMNqQ4Pd5BPIFQPfGNJ6odHXSls9ZMar7\/3ZVqyhJS05Lq1YkNtOyCnJSyy0oKPrgdzjOpD2kLETsZGTtaR+5JFvupo+PEx7N4SuOC77+P6rvryuXUZMaWLKw8qaQmUAucCIiPACz9KqlyETntcXUGkCwb+IHxtRl+jscRIrd9SW0YS\/T6Q7j+qVJONSDm7W9PbW6tTuG6KHatQve9fCdQ3Wgy9IW0zHRHSiM04CUp4s5JSMlRVk4AAjv9HAMSrwGcA0eiZ7fOTpvuod2Q91qy5MhRVUKddNotUlSjlbLBENYDXqAXVvE4\/OKs61s7TJdS7S5cMcxjAiBJbsXUG7dNrq1r5cfvWRITV252\/LYEkeprZbfrW2Es3Z6oU3cKw6SxR6JXVPxqlSoqOMZqY20XW1so8m\/EShaSkYGQnA89O9sj0ubMbSbax9zd7KNRKhXXYTdRqk+4EIdi0tK8FLLSHPcRxylJUU8yrPxA1m\/SFMUt7aS2W6mQIir5o7bpP\/AHolYX93EnW368y6nYB+OgExnq\/Sm5A\/NLftIICvlyCP4NVYtVzdS0\/BwXSuaZZHMc4bOLWkUL+fzoKszIlyKwb+BpBaOlu8fT9V5uTp76Y+pWx117baFbUKUVrRAuO2YzbK2ZKAPdcDYSHEjI5IWM4PbGQdRx6Mdr7Xuvei5bZ3Xsah1x6j0F1l6JU4LclpiW1OS0taErBxnBwfPB07f0eK5gpW5cTHGKmuw3EJHZCXTDT4pGO2SEt5+7WP06eCjrf3rRFXiOmPILfwCjJYUvH\/AByv79WW5OVpbNT0xsrnCJgcxxPxNsDa+nPp4J+Vx4LpMBxBBdRr7NsdQNeaZ\/qN27sK2uqukWjbdl0Wl0GZJtRMmlRITbUV4Oz1pd5tpHE80jCu3ceend619mNorE2ih1qydsLXt+pCvw2fbKbS2o73hqS7yRzQAeJwMjSE6pUuHrOt1oAl16TZ\/go9XD9Yr8h5nyPl8NPd1\/EL2RhkjzuSD\/0XdXmZ+ScjRP5jv5jRxbn4tm8\/H5pJooxFHXNrT8v5j1h2X0jbDbibE2YmXt3RYM6o0qkTJtTiRAiY6QGnHh4gOQXQFJKh3946QPXZtft3YVp7fqs2wKHQFJqcmJ4kCntsLUwIxUG1LSAVjkM9ye\/fT7Ue6KhZXRvGvKklAn0Lbv6xiFacpDzNP5oJHqOQGuY1VW89JbrdXq1UqlUeR4rsqdOcfUp1affV7xIyc6r9mW5+oZsuZkZDjHE94DbJuwfPkNvHyWr2b0eTPzGSQAARlrnEmjV9PM0k\/W3DGiTHWjhTbC1JI9CB2117dMXYvp7ekU+IHkWPaK322D5OrjRCvv8A1S05P9UTrj7WAqRTZp7lSmHMf2Oddgtz40ncbp6ueNbDYlPXFZssQEtns8t6GotgH+mKkj79Tdtg14wY5fsGXfwr4efytafbJxOY0jlwGvqoLbJ9Tm4lqbuUe4t0t3KtNt6vveHX2qtLK4MYLbUpLjLWMMBC+IHADscHS364t79j9x7LteXYd+Ue4KxRKs64piGpSnhFdjOBeMgduaGfXzxqOG3lpp3fv219vKTVzGfrkhDMh1ppLrsNtKCp1ZbV5FITg8sd9PTvX0rRNgl2FXX9zJdfj1q86TSHocimR2U+Ep3m4rkgZ7BvHwwddBk4ekw6zjzvPBkAO4WgUHAA86b4bcxyWNrhxNMyQ\/T3fC0MdsA4cVXz4uZ6ijSfbZrpU2W2S25Rfm+FCoNQuD2NE6sVCvNIejUwqAPgMoWChAQTx5AcirJBxga3F5dOPTb1K7fruHa+n2xT5rwcFMuKgRm2AmQkYCXg2EhxGeykLGQM4x56yOvtxf7xXBK1cHbhpyHkfmqT4hICh5Y5BPby7DSW+jqW6myr7ZUMR0XOC2kHCQsxGOYA\/sT9+uDMufNpcvaX3l4lbJQaD8PDYFVy6+m3JZ\/urjF7xd\/EAf8AFxEE8V\/JR26ROmqj7xbm3EzufS1fV236m2KrSeRSmTU1OuoDK1pOS2gsOEgHvlPpqXga6LJV9Sen9Vl7epuGK3ydo67dba7cOZCXPCCeXEhXZfL189MBYvUPZOwvV9u7RbvqLca3bwrQEiQ22pZgTWEkpW4EjPhr8ZwKIzgpB8s6lTULb6bOoqIuTJpdk3mpxjj7Wx4DsxCCO2HkYeb+5Q1f7V5OZ78J8sStxzG0sMfJriLJI2Bo3zI6UVR94OaTI5zTJe9+HT0UOb02S2a2Q6urJodbRR17b3Ah+pIiVlxMiHEUht1DjK1OlXJIWWlI5ZI54ydT0uOFt5GsN+BdsKhItBqE2h+PObb9gRESAEIKT7gQBxwPLy1zS6xOnS1enq7S3Z8daqDdtJlyITUt4vPQn46keMylSskow80pJPveYJ7anJ1RAjpKuwK\/8RRh379uTfn8dJ2ix\/4nHpU7chzw88PFyPMfFVmndD6KSOJ0TS99EkHbc1W1E9Rva5ndUDdgt7x3mjbNujN2wJrH1cmjoQiGB7IzzDYR7oHPnnHrnSr6Irnp9u0jemnxpMP91N02ei1rcivPBKpcmdLbaLaAT378FE+gTk9tMjfXNl9xphlLbffshIAx9g7aQ\/iLStLiFqQtB5JUk4KT55B+OvbsJncxNZZNACzzNbbrP12AwluMTZaPvXUK4Nhbirm1lN6Xturpp1pbM2Sfatztw5y0tR6xWEEF9mPkgvIbWCkAe4FISlSsoAVFHqL3G6W7ftZ3ZPpj23i1Bht5pVU3ArbAdqk91tQVxhFXeOyT2UUhHMZHHB5K3Fg9Vu0VW2\/pFq9Uti3xuW5bTbcKi0uLXUUujRYjaeDY9njhv8alPIFxXJSgcE6yL1609kZNtT7a2s6Gtrrc9uYWwJ9UjN1SUwFJ480LU0ghQ8wc9j89XjVLlw1zHbhRH8M\/AfoP8WjVfFT\/ADB\/Ro01S8R8CvqSV3zqnE9uONClY1QqONSuF7KiRa1BtK2fbHKgbcpXtLqubjvsbfiKUfUqxkn79WKrW6PblQpcOTD8MVaSYbS22wEIc4KWkK+GeJA+eBre8s60t12rSbypLlFrCHSwtaHUuMult1lxCgpC0KHdKgRnOonMofCpGPt47wnhWquncmjW9J+pYER+t15YBapcBIW9g+Sln8lpP9MsgaixcqL6oF6XJUzWrLuCZXawtcimxmnFVm25nsRSlxl04LjTaACrske8oj4al1a9nW9Z0AwKDTm2Oait55ZLjz6z5rccVlS1H4knVENWVGuJwoYozNdnIyv3W0ynkfP84jA\/RprWu5uP0T3yxhpjiHPqf72UN9rOou9qdSNp7Uh31DqTDtGpkSryZjDaQHJFPcdbXyKua1IW2gKV+STkE8jjW8sbqq3INNoTN41W3JLl20Oh1GFUGYxZYpqpsh1h1ToKjzQngk+Y7qwcdtStfs+1zGVHRadHUlCEhDaoTYSAM8U4CfIE+Xpk6b2VYV2PRjT3dptsZEMMmKllchxKPBKuRbx7OcJ5d8fHTnO4elpkcTpNgR8zSj9ZW+U\/Z61alS6XV6BV5i7yrsyW1HZ4tvxk1Ftpa2zyCGk\/jvLKiTjAI76deJ1AX4\/dtUtybSLfUzMu96z6E6JDqQHm2FyFuSsD3E+E2QAk5K+3rrYztuX3IyFSum3buqpZU7xTCnoKkqWAHMeJHQASEpB7+Y15dtGjOUyoUSX0rSPZarPTVprcaVAIdmjuHs+OlQX6chg98eR0neNHO1J7tKeRB+YSI2\/r1zt9EtYrUqvT1VmJJrampkectbqVNVJ4JQh4nkUgJCRn80d9LSmdT8huQuzqnt1U\/wB2ERUkv0xmay4kx2IrUhTyXScHKH2gE+fIkeQzq5Cpltxdv5217XTpedGtmat1T0GMYvDLjniLKS3JJAUvvgfE61dXs2xapcC7qRtzuRT64tSVCbGZSHAn2ZMZxIJcI4uNISlY9eKT5jOgStSe6Tcq+8LdW\/1Z2dcseJNo9qV9+HOqNNp8d5KGcL9th+1MOY55CSn3ceYPpjVizesOwLxepLDFqXVAcrbpRBE6Ghnxmg4lsvI5KHNAcUEnjlQwTjAzpNr2ptKo3VRl2\/Z+49uMNy6c6zHjMsNQI7kNkssvuBSyTxbPAjvnsceulenpctpduWzaUu4pk2mW04l2KmVHaW+hSXw+lSHAAW1Agp5J7kHvpzXB3JMfE+LZ4pKy\/t87B21rjdv3I5UkyhF+sFCNT3X0txefBTqlJSQEJJ9457Dz1wM6gpTEzf7c6ZFdS6xIvSuOtOIOUrQqe8UqB+BBBGu3e5tm3Be2+8CkxahPpdFmWhLp9VkJgB5qQ048glhLpwG3OIJz31w733p0Oi757j0WnN8IlPu6sxGE5Jw23NdQkd+\/kkaiyPsj1WvoTqnd6JFZ17Hlq2PPXrOO+qBXXtcryScjXRL6MWt0el2TfbdTrVOhLdq8VSEyZbbRUBHwSAojXOtJII1nRFwwoLejJcURglQ1ia9pDNbwH4Mji0OrcC+RB\/JTd06fha0gEG9\/9iu6i7nsZ5RcfuagLc9VLnsE\/p5aYzqg3OsSxX9rrueq9JkQ6bfcRc0xH23FMx1xpDbjpSgk8UBfI\/Zrlcl6kdv9KmP0H+PWVGm0yKsOx6ay2oAgHjnGex7H5dtcfp\/YCLAnbK7Ke5o24aAG4rxUztGmyBwmRgvqL2+4LrzvXtRtL1AWrSpN33S5HptJfNRh1Sm1ZDCUpW3hWXQSjipJA+Xy762O0F37KXVYxtLaa4qbPoNvtKoS47Er32kNjwyDyIUpKk9w55KByDrjwyKOtfN2H2yD4XiLDZ8vzOXH+DHy1lPOU2YtDj8JAUkBPJpamyUjyBKcZHy1XPYP\/wBIMQ5j+Fh4mDhFN+V7nzsKdmgZDiZA5lnbm7f7tvvXQHpBpdibYb5752TRLhjRqJSZtMiU0zqohwhoNrUUJcWfeAUpQ7eWcaeG3pfTfvZf67+jwreqd62JNfpCJMl9HtMRTDquDgTy4rR3K23MK48zgpVnHKVDNBcDaTR4hDYPHIOe\/fuc5Pck9\/jrLMKhSkNNrpTKAykpR4RLZAznGUkEjJz3PqdXtQ7JRZ2S\/L95e2RzWtsbchRvffircfipoOyeYxgaJGOrffi8fGuimT15brWvfUykbQ21WI1TTSFvVOsPRXA6zFfLRbjtchkFwc1uYB93Cc+enj2l3Z2h6pNnTt9f79PXV1wm6fcVDnSEsPl9rBD7RyCpClIS4laPInHYgjXORl6PEipiwY6GGkkng2MD7T8T9urMiLTaglInQm3VJGAskhY+xQIOlm7NYb8CHBjc5hi3a8VxB3U1y3267UN1qv7Ig47Qx7TN\/USKafLx28fXZdOn6\/0+dGW2kqBSX48KN4rk1qlszBKqNTnLSEpAClFa1q4oTyPupCRkhI1FHpW3hgWrv+u5twZsWnLvmPNjS5bywliPMefTIbbUs9kjIUgE4Gcd++o7woVHpyg9DpjaXR5OrKnFgfJSiSP06q+pElKmpTLbrSxhSHEhQI+w6dhdnsbHx54ZpHSvnFPednV0rny9d1Pi9jiMeRsz294QOGrpu4Pzul1D3qrXTxYCou\/e48OhSa\/bURSaNLSttyc4feUhphIUOauSlcSRhBWpWUgk6azrc3Bsa6dkKY1b93UOpTHq5Ak+zRag086EFtwklKVE4Ge\/btqBMWm0eErxm6c0XMEBThU5xB8wOROB9mvLbVIhu+0xKRCaeByFtsJSR8dVdM7KYmBNBkPne90JsXyocmgWaA8uagZ2Fzn7umYAeYAdfrdCyf7K6N1m5LdPQrUIIuKkmUdsHWgwJzXiFf1YRx45zyz2x551zmqjoW00Ac\/i0f8ARGsMU6ghRV9Sxc+f5Hr9mca9SXvGWVdx8B6DWppelw6SyRkTi7jeXbiqvoNyuk7PaFkaJ3pyHtdxBoFX0vfcDxWKCkr94Aj1BHYjXQHop6orOl2XTdn78r7FJuC3kiLTHZzwaZqUIH8VwdUQPEQPcKCc4AIz3xz8WceXnoC2Fp8OVGafR6pcQFDUmqaTj61jHFybAuwRzBHVRa7o\/wDFWtLHBr23RPLfoV2PYo+0FjVCoX5HptlUCdOSVzqy2zFjPvgnJLj6cKXk9+6jk65+9Ze\/FI30uyJRrLqZXadrNPJiVBGUibUXMcpCPUobSkJQr1KlkdiNRuTHorfddMS5juEuOKcT\/YqJGrU6pKdHBOUoHkE4A7fIdtUND7KQaPle+ySumlAoF3IDlys9NudLncbs37u\/jzXNLRya3qfE2Auom2W7e0fV3tD+5a\/5VNXVZMdtiv0N6X7M83JRgl1rCkr4lQ5pUk+uPjraVC6dhejXa6RTqK9EjMsrclRaO3UPaJ1TmL8h7xKyVEJBUeyQB6DGuTCnYj6uUyKhak9gse6sf8YYOqidDhZXEhpS6f8AZVkrWB8AonI1C7sLjySloyHjHLuMxdCfW\/yutrWO7RHsfZkbw8r34q9Kq\/O6UxOjTqIt609xLtou7k+BGO4lRNdTVXwkR2KopS\/EjqUeyEKCk8CcAFGPXtJqldNWwdE3he6jKRW1w6o645LdU1WG0U5briCFuEfAglWOXHJPb01yPkVVbq1B5CVoUe6VDI\/QdeUzYCR78VSh\/MlxXA\/8XOPu1rap2UfqGQ7Ixcl0PG3hc0bggeF1Wyz8jToGyVBw8ANjiuwfoVLTr23mtfdq+afQLLqUeoU6z6bNiKnMuBTT82UW\/EQhXkpKEsIBUO2VEZOpwWRdu1\/UfsXCblToEyj1+jMR6rTzLSl2O54YDjLmDlCkKBGf6UEdtcYptcLiEtNNpbbSMBKcAY7eXw1jMVNoZU82rkrHIocUnP24Iz9+n5\/YqHM0\/HwMeUx9wba4CzfMk7jmd\/JQTvY0iNjgTvd2Abr15UnS6mLPtGwt2LvtCxXS5b9LmNNQiZhlcQqM0tafEJJVhxS8\/A5HppjXPys63FRqbbzfgsspbSCT7oxk60qiSddxiRvjiax5sgAWeZocz5nmsPUZGnhYw3QVMkny1Qq0E4151bWQXUvXM6NedGlSca+pZevPpr0vXn0+\/UqzlT0zrXTbhpNPq0GiTJQamVJLqoragfxvhBJWAfLICgcZzgH4HWy9Pv1oLysugXzTUUqvsvqbbdS805FlOx32ljPvIdaKVoOCQcEZBIPbTH30St4C7+YTXktdXNy6TTqkqgUODNuCsIwHIVNQFeDn1dcJCGh\/VEH4DUb9wmrktLcK5a1RHLYuVivV1wtrLjiK5bs0QCgcQP5YwgJKsZGAsnvqVluWxQLSpzdKtylR4EVvuG2U45H4qPmon1JJJ9dVTblttVV2tIolOaqMr3HJfs6A852xgqxk9hjHwGmNvqiUx3UQ2UP9teoy9oVI2mthq86TVEzKNTYtZdfjJ915+nreacLinea1pU2ArHbucnPbW2srqv3Idp9CZvFFtOybuo1EqNPkxmnG2Ia5shxhfjBSzySgoSc5HdQGpQpsey2whtu0qMEtoDaAIDXupGcAe72Ayf0nSMvim7eW97PS5uzkqtxZERUX\/SyiIkNMs8wrw1AYKUlQ5YAIyM6c5zQLKGMdK7hZzUfbX3xrO0Ns1WmR6pRKvUjeldkTGGEvOJdiJnttrWyeZDKAXvzicHAA05EfqB3KeuurW5JtW30xpF2O2fQpAnO5ckoZXIU5I7fi0+CggcSSV4A89Zkin9PLyEip7IVKOltTiwHLQkEAuBPM+42fPgkn5pB8xnWW9Tem+sUipUmRbciLFq9QTV5SV06bGdVNT5PhXEKQ56ckkEg40zvGqQ4U4\/pSb2N3Nui0+lCo7h3FFkXBU6DUq6XY3txWpaWak+gNpec7qCUjikn0SNblzqim02t29bN0beSaRVbiZfS1HTOalOR5AZfeZStCPJLjTBIVkd1AY9dZrFH6d4G2k\/aOluyqfbNTW+qREiiW2vLzhcc4rCeSeSiScH1Px1pqtZHThUrsgXpLuGuIqVMdiyGz7XMDS3I8dcdC3G8cVK8FxSCSMn7e+jvG+KUYmQObT9FXbjrAoFepNjRrtoc2DXbjgU6RUEoSjw4jsxP4g8QsqKFqzggHiCM41IcAZOCcn9I+WmU2z6dNvrPk0O6bEuCtCOzT48JAkvB9MuGySY6FeInknw0qKARg8ex09gOcqGpGm1DvdFVwCQk9\/LPzPx185XUZ\/wBkRup\/XvXv\/iD+vo0B95P2jXzldRpP+iJ3V\/r4r3\/xB\/UWQLb81r6KanPom\/Bzr0O\/bVsEemvQUQdUKXVNcryTr2kkHIOrIVjV1KgR30whW43K8hSj66upWrt31jhWPLV5BHrqFwWhE8+KUVtW9XrlmmFb9vVasPtt+K41Toa5C20ZxyIT3Az21uqnaVeobjLVftitUdclJLAqMByP4vHHLjyHfGRn7dOd0KX0iyOo+2vaZPgRLjak0B5XIgeI8jkx2+JebbSP6vUv\/pD7dE\/be1rsDSnDRq8mK6SM8GpTSmwT8vFDX3ka5XP104WsQaY+P4ZRs6+u4qvUKbH1HIhy+5cRwcTQdt6Nb2ueVFt6t1mWuFQrarFZeYQHXUU2E5JLaSogFQSO2SCBn4a2U6i1OkSvq6s0Cr0eWWRIQzUYK4y1t8inkkK8xkEZ1OH6OC1zDtu\/bz8JQM6ttUeOSMZajMJWsj4grkKH2o+R0yPVLcdU3P6k7ip9Dp02uyqcpi1qJAp7RdfeEdHiyMD0AffdBUewCR8NR4+sHK1afTGsAbE2y++tDauQ5n6LRxdZlGoOie5rYQ517cmt635nl42EwaEuY7jVwJUPPTyN9H3VUaWKp+9FCCh39hXcUQSSM\/1fAfYVZ+WmyrtDrNsVKdQ7tt6fQaxTGvFmU6cji6hPchafRaCAcKSSDq7FLDlOLYJGuI\/wuB\/Dp5rfxNX03LkMcUvxc6IIsDc1Y3+S1iErV3xra25a9zXlclJtC0KZHnVisyDGiMvyAw2VBC1nKz2HuoOt9M2Y36otApl11TZepik1lcVqA9GqMWQt9yTj2dIbQsr98lPmO2e+NK1rbLqR2C3P22rKNuKPUrjq0952iUxirtqC3kR1+JHfUSlKFBtwq5BRT2xk6TvYzbWSMLyHcI4huWi99+Q6+AWfqfajAjw5PdJT3lbU0\/pW\/RJ\/cjY3dvaJumO7l2tS6fHq7jseMuHVm5Si6hHMgpT5dvXTayWShakp8gdST6k746lbvVacbfbZyn2VT2Jcp6A\/FqLUn2h7wcKQQh1fEBOTk4+3TXWNsfvHu20KltrtzLqlJLimzVpspqFDUQSCW1OKCnUggglAV3Gq2JLI7CZkZpY0m7LXAs5mqdZHLzVvQO0kZ0x2Rqc25eQ2x8RAANBoF9fBNuUOAeWrRCifLTp390\/727VwH63uFtk\/GobGPFq9NnNTo7IP5ziW1eIhPfupSQBpMWftruNuPXHqDtjZblzTIsRM6QhqexHDbCl8Er5OrSFZUcdidWY3xyR98x7S3x4hQ9TdBbY7QaXLjuymy\/C0gHY2CeXw1f3JHrbWe4GrLiVpGcadm0enTfa+rpqVlUfbN2DVKI74NWeqU1tEGEsoCkpLyCoOKIIPFsKIB+\/Wi3G2l3A2pr37ltybY+qZr7anoUhl4PxJzSSApTLo8yMpylQChkZAzp7JonSdy2RpdV0HAmvGrVNmu6XnTCDHltzuWxAJ8LIq\/JN0vmdYrrSz3wdORtxsrulvBUnqdtnZj1WREWG5lQeeTHhRVefFbqzgq8jwSCrB8tK3cDpB6gtt6W7Xa\/YsSrUmO2XZUu35\/tSoyQO6lsrCXVAeeUpIABydSnMxYZRBJK0PP9JIB+ixcvWdPbIYXybjYmiQD5mqUfnQoHGNYrgUe3fW+lwWUttyWVF9p7Hh+GCorJOAkAdySSAB8SNPjaHQt1L3bRU1xuy6RRGXUBxmNW6n4EpxJHY+GhKign4L4n5atzZkGC0PyXtYOXxED8VlalLDjP4JHbncUCdj126KMj6FjWI4SO2dOfuJtJfW2VYNt7jWhLt+qLbU8yh1aXWZTYOCpl1slDgGRnByM99NnNYUy4tJ9D+jWnjyMmAdGQQeRG4PoQufzGAxiaI20\/3usFwnPnqyokeury\/XWOsnB1eaFzc7t7VtZJOc6tk99ezq2fytTt5LMeTaoTnXnl8tV1505V3FV5HRqmjQmL6mF68nyGvSvP7NefPsNSqogYx31Xt8tUPYY0AZ0JKR5pIxn5aiz1N7h3HSr9o9yW6xWH6NtVLi1WvOwVNiMfaCW3kSAVBRCIqlrAAPdYPpqUuSMkY+\/Wik2nZ05VUhzbdpj31+lKqq0thJEwJTxBdB\/L7dhnOm2Ak+SYLdjeLcesWXuZU9vatRqbDtZL1Pb5KUZqlBltxMttQOPDPPsMeWTnW6Rv7dFuuppd1Jtt2UxctNojz8eStKFsSYRfLqc5OQUnz7YydOwvbLbxxx152y6MVPxBT3SYyMLjceHhK7d08fdwQe2tTc+0m3chBq7e2VFqlRjssJYQpCGSoMji0lKj2RxSSAfh28tNJpKASaCYiXvzVt1RSlMsJp7lCvu2hGlU+S6lqZEmknBCgkqSU8hkjChgjSv6ody7miW9dNn2TB4S6PTYNTnVD6wVFeZQ7KCUBniCVH8WrlkgEHGTnXqHtjbNIUy3G6YZMRuPKiTkGnVljHjxiosKx4ySeHJXEHtg41f3KtezN0JiKhuBsJesiS3GMNS4z7aC6znkEL8GQOYSr3k5zgjI1H3jP7CnGLIB0PzH6rFvnqdkW7Wbvs6h2s1OqVAt6ZWYD7MxDiX3YqmUPNOJ7BCgZCDjkTjOcHtre0vqJhv3VCsiq2DU41amUNypojodYeccfbZQ65GCUrJC+Lgxk4PE4PrpF\/vbbFM1uoXC5tzuRBqFViT4UlPsU91HhzA37RhKeSEqUppC8j84Z9dbmzunzb+t3Eq\/aLV7\/pFSjFxvlPW5HUpbkNEZbgDiclSkNoPIfnJ9O405rmlMdBIzcilIKIsvRWXlMqa8RtK\/DUMKQT3wR6Y1d9e2rUaP7NFaj+Ktzwm0o5rOVKwPMn469574GpBtzTF6\/OT9uvnH6kD\/1xe639fNe\/+IP6+jdPcpP9Nr5xupAkdRe6v9fFe\/8AiD+opt2rU0k1MT5Jvgr017ScasD4jXpKvXVM7rpWvWQDnXoHvqyFZ17TkaaWq0x6yEnV1KvnrGSrV1KtQuCvRSLf23WHrfrEC4IaimVSZbFQjqH5rjLiXEn9KRrr7v8A0iLvH0w3UumILpqdvCu04BWCX2EolsJB+a2kp+wn4643wnCHQPjrrh0TXhEv\/pit6DJWh1+ipkW3OQBnHgq4tg\/awtkn7dec9v43YseLqjf+jID8j+4SZjS9wLebgR8xuFs+l2nxttulu1ahU0lgpoz9xVBSzjit5bklfI\/JKgPsSNQx6eOpC0NmL+r18X\/Z9y1us3cyk0tdIiNyVILz7z8hBC3EELJW2PdzkI+GpfdYlwsbd9MlWtyiBMdVabi2rAbSM8WXlBDgH2Rku6Z76PezaLVrhvXcGfDYfm0JyJRKaXEAmOhbRdeWjI91SuSE5GDhOsDS58d2kajrWawlszuQNEixQvoLdR8lH7qTiukcfjBa0HoTu438h9U4Fj9Su+99bz06iQum+5qTtxPUGTVqzT3I8tnLWS6sAlsI8TtgE+7657aSf0jtEpv1NZtwojtiolVTp6nuPvKYMUucCfUBSAQPt0sH+oDfCsdVyNl7f2\/jRbVps3FQqEiDIcdchCPzVJD+QyhKl+6kYUokgdjrSfSNQqs9ttbtcgUSoToVJmTXZ7sSOp0RWlxFpDjmPyUZPdR7ag0iL3LtBglsbIg9nJri7Yg1xkn7R8FVxpjGC9zieE86r6eSfyx59EomzFrV+4ZLEWnUi2IVQkynz+Ljttw0qW6T6cUhR\/TqLEnqXs\/qA6lNlIdnW1dEJqh12ourmVWEhhqQ25CcShTeHFK78CcKA7Y+zTybolxHQ7VVgqz+900M+XYw0A\/wahp07SS51L7dt9yE1hzAB7YEN\/01J2Y0vHfFmak+y9pka3egAWG9vO1pwaY3PwZ5y\/hETWurxN9fRSB+kpRNcs2zmqelxb65lSS2ls+8o+ynsPn8NWaN1wU+qbem3enHp63BrNQokZiDT2F0ZPsDPDCMOrZdUoYCVeXqO589Z\/0i0aTUKRttRY0gxnqtcDtNQ+f9i9oSlnn2+HPP3ad3dy4XOmXYlcjauxWZ6KGmNBiQUMuFppsqCFPupaHNQAHJRHvKJ89QY8mK7Q9OxZoe9ke53CC7hb9rfi8vBZMziQRE8gtJv0IFV5\/st3shdN6bkbYQ6ru5t6u2K5LVIi1Cjym1BCmgopSrgvvxWg+Rz6\/LUVOhGmRqNv3uDRIQKY9MpEiEynOcNM1VaEDPySkD7tSi6br03Hv\/AGopt3bo0ePTqxUJEhbbDMVcZPsniYYV4bilLHJIz3OcEfHUcOjanVej9UW61KrVEqFNktwJbqW5cdTRdacqrikOo5flIUkghXkdV8Nggw9Yx6a2gPhabaCCfs3zHIWp4ZAGNa4m3Ac+Zojn51ad\/c3qdpO1u+FvbPRLMXMFffgOVeptyUteyuTpBYZVwIy6rKQpR7YTjzPbSV+kXjRIex9NueQzzlUWuNOMEeYDjDqFpB88H3c\/YPhpouqFXHrToIPYmTZ2B8f9MV6eX6RyC9P6c3ITaSXHa1FSgfFXBzA\/SBq3gafBgahpE+OKfKAXmybsC+frXolyOPHhEkR33cPIhzgK+gPqlhTHoHSr0qxqjCpQmv29Q2ZLrCDwEyov8ORUrzAU853J740jenzrRpN7Jr1K3pnWrZtWpRjuRXDUg3GmsvBwYT42DzbLeFemFp0tN14NT3r6TpS7CYM+bXbfg1OBGCkhT6klp7wgM4CzwUkDP5XbUTNh+jerb3zq3XN2KVeVj0unoZj01DkZuNKlSCpRdJQ6lSvDSnwxnABUo4JwQIsDD0jMwMzK1d3DKJDbgfjAsVTetmxy\/BSN7r3Zx4j3nw8IA2IN8V8uW3VKHYiw9urr64boRakqm1W1rWRIuWnKhOJdiCQ8plKEpUkke4488oAeRSPhp8upDeXqWsS8qTRdkNjZV20sMJl1WeuI68hxRUr8Q2UKSEqCQCVHl3VjGme6T7ft3Z3rGv3a+jVyVUacaI5AgPzuHjOSGHI7zrfJCUpJHiOen5h+GnB6rN6OqHay\/YFP2qs6PWLeqNPSuM6mgP1BapoWoLYUW3BwOAgjKe4Ue\/Y6varCc3tBDCGslYIQW98S1pFc9v6ueyzeOR+OXPJuwNuYAArx2Sl617Up979NVSuSZS1oqFvpi12KHUDxoqgQHWzny\/FrWlQ+Xy1yauyKlic4pKSAo9gfTXTjf6F1LQ+nK5qxuJf9kIjvUNJqVNiUB4PJcdCQphD3tBHILVxCuJGRnGuad6cFT1keRVrq+wEbsbAfD3rXtDzXCSQPEbgdVpwHvsaY0QPhO\/z3+aSCwT5DVhaFH806zlIA76sqwPLXoYcsKWCzusNSF\/zJ1b8FZ\/NOsw99UyNSh5VF2O3xWH4K\/TI+3VCw6fzhrKJ1TTuMqA4zPFYvs7v81\/Do1k5GjS8ZTfdWeK+o1Y7E68AEd9XFeuvOrCx1T7tW3H22SnxFpBWcAE9yfgB6nz7au60V4WvEu6kGkyZT8RxK0vxpccgOxnkHKHE5BGQfiCCCQcgkaa8kCwlABIDjQ8VqLyv8UeWza9tQvra5p38ohJzwjt+r8hQ\/lbQPx7k9gCdRm3guS4tvNy6Xd5q1dqkizZUOo3XNhRswXGpClMqirSFfimmWFqdCTk8lBR799Sps2y6bZkF1th5+dOlqLs6pSyDImO+q3CAB8glICQOwAGtZcNp7WRolXjXLQqUmPer7TFTbfBxUnSOKUqTnKuwx9ny1C3nxPUz3truoBfnzv9Amg3X3q3Hn2ZuTVts3KJFhWct+mqkSXj7V46WUOJfRgFPA8wACMkd9bNHUDdtDdbp12UOgiTGuenUCUuPNVwSzJhGR44UoDuCnBBwMZOnLTsptSoylGx6aROgClyk8TwfjBHAIWnPFWEAJyRnHrrFqHT9s1VagzVKhYFNekx0R0NrUV+6GEFDRwFYylJKeWM4OCcal2Kq80xU7f+ZumzTDEC6Y9Qb+t1pt+DIdTHnxJiyMe8lJcSU8h5FKsAjtp2N3N8K7tvcrlDpVgrrbUa3pNyyH0zENcY0d1CHkJSrzXhYKR5HyzrHqmxewtg01maxt9Kjxo8+FLbbpyZb6\/aIvIx1lCCpWEZIGRgDA0gNxUU7cHfC37vqdiXxOtmnW3Mp7yY1OlsF952Qy4G3GylPiNlLagQTjy7eemF7W8yposaWUWxqUsXqxiyqzPho2zriYSKhDpFNmmQzwnzZTTTzDIQFckZbcKiVDCeBz3wNaPcfqneqO3Vfe21t6ss3LQnSxWEFphX1K43MMdYdClYWFKbcA8PkePveWNbd61LWqLFZVT9qdxAus1SLWg7hhpUWdHCQy6ylx0BvilCU4xjHYjz0lq1sjS56Kgim2FuhSHK4y43XHokqn8qqtUhUjxH+Tx94OrUQU4GDx8sDScbOaccabr+P7pzx1OWFDnimVyHVqctutTKA\/IkRsMtSYsRUpwqUDgJLSFqSe+ca0tZ6sbdg3PT7abtK5Yv1jTqjORMlUl7g2mO2ytDnBIJU2tLwOR5ccHBOm8vfZRi76\/Jrtw0jdGHSpFQcqkmmNRYTzCn3YC4TysNOKc95pxRHH8lXfW0kUyi1FqiM1veKsU+p0GmzaIhyp245G8aDKabb8NYUkArHhNq5g9yD276XvGHZHu01WG36f7pzldS+2dK9hj1urvlb0Vh16ZHguriIkOxhISwXACEuKbPJLZ79wPMga4M75zIdzb27h3LR5IegVe7KvPiuFJSVsuzHVoVg9xlKgcHvrt030roeowojN686VLdp1TeSYQy7UIcRuOy8Dy7JIaaWUjzKfMAka4gbs0pVsbu3xai5fta6LctUpxfKePi+DKcb549M8c4+eosguDbbyWroTYnTlsl2kZ9Xy\/wAxoqH9L31fZpcxQH8juDP9IdZCHVIWAhWpX9J3RpffU\/Z9Xu209wbcpKaNUPq56FUIrzrpJbStLmUKAAPIgf1B1Tb3shpgC6x8eDhgSZLiBdbC1EpdMloXxUy5\/YHVw06SlIPguYP9IdSB2t2iufdrdmi7O0R+JArVWlSoa5MtlwsR1xmXXXipKcK7eCpOPioDSj3\/AOn64enW9I1hXZdFGrMyTTG6mFUxh1oMoW6tCUrDiicnw1Yx8NRF0waXluwW1DgabJmx4LZXccgDm\/DtRF7\/ACUVxDlnOIz39gdXW4FQUcJhPk\/JsnTpiGpI5Jd+eDq4y3JKsDB+w6qHMd0atlnZQtO8h+ibyn0WqOOACnyAT6+Gf4tSb6Xeo+vdOEG4KMuwJtxQa3JYmoQ3MRG9mfQgtrPvg55pDf8AY62\/StsBTeojdB6xK\/dNXt6JHo79S9opnheKtaHWkBJ8VKhxw4T2Ge2kpulZjG2+4917dQ6rMqrFt1iRT2JkpCQ8+hOMFXABOe+OwHlqtqGCzUMIty2h0b9q36Hy8wosfBwczPfohc4SMHHxCvAevQ+CVnUN1O1vfuHQKWdv5FtQaJJemue0VFqT7Q6pHBGAgDHEKcP360fTf1E1bp3uirzZFtO1+g3Ahkz4sZ9Lb7LzXIIdb5dlHgopKe2e3fSAdaK0nklWcfA6w0xBy9zmPu1kfw7CbhnThEO5P9Nnxvnd810Q7KYzcT3MucbPFxbXdeQrlspa379IpWqpT0R9pNuJNMlFaVuzbiWgJKEkEtoZbJJKgCnkSAOROCRrWbudddK3N2euTbeHtPcEOuXHSHqY4t6Ux7HGU4niVhwKytIznHEE6jC5Ed4DClHGfMaxBEfUooSojWdF2a0iB0b48f4mGwbN35m9x5Kq\/sLiOaGOlfvz5b\/KtlIe7OtCZcuxErZf96CdFel243QPrBVYZUhCkspbLvADJHuk4B0y9hbhK223Qt3cZFFXV00GcuSqE3ISyp4FlxvAWrIGOYPf4a0D0SYhOAk4x3+esOPCkLUoFsn+HWlj4eJiMdDBGGteSXCzuSKPMnn5FaeJ2Rx8TGmxGvcRKACTVitxWyfDqR6m3eo6mUGlpsGXav1JJfliY5Um5B5rRxQUBABBSrCs\/LTzW19JDT41uRol77UVyTcDTYQ87SX2DDlOgY8QKUoFoKPfBBxnULpEaQ2375UkfMY1r0yFoVgHy7fdqnPoWl5OPHhyQfy4yS0AuFE897v5KjJ2Hw44w3vHB2\/xbb3W1VW3RTNtj6Q662a7UZN97ah+gy1JVTmKNIQuXBCRgpeK+Ie5djyTjHcdxjSWj9Zi6Xv1Xt44W09SkU6rW7FoDEN+pMMSGyy+p3xV+YAPLHH0xrTdM\/R5uX1NW1WbutO6aBQ6dR6iKXyqcZ51Uh8Modc4+GoYSkOtj7Sfhpud3Nt7k2qvaubdXLIiyalQZXsrr8RC0MvAtocStAUSQClaT3Of4NW29k9Nxo3zjHAEjeEizRG3S+tDfmufxdK0LU89+lwTv7yOzVCrHPcj7ln7q76TNyN6Ie8xsp6mIpr1EWilrnNuuPiDJLyvxgACeQOBkdtL7f8A6y3N9bKiWa3tdLoIaqkeoqmPVVp5IS0Fe7xSkHvy89R19kkuHlwVnPmBqzJgyAkgkj5HUo07B4oX90Lh+xufhqvPfl1tbj+xsLTGeN1M9N\/iLt9vE0n\/AOnjrMufY6kGyaxbJui1UPLcgtsyAzMp4UrkptBXlLjeVEhJwU9xnGMOfev0jtQqlNei7XbZTqfUXkYTUK9IaLcc\/wA0GGyS4R6AkA+oxqFcemyirISsn0ONL\/Yja9jd7eS09sKpVp9KhXFMXHflQuPjthLK1+7zBAOUgeWon9mdK1DM95lgBkJs7kAnxI5LK1PQcbAjkz3lwjaC4tFetAnkk3CvG6LTuaBetDrzyLhp841VNReHNTspSiXFOjyUlfJYUPUKxqYFrfSbUk0xKL32jrAqQB5OUaa05GcUfMhLhCkD5HOM6Y\/qt6eaT0+7ryttqFclWrkNulQ6iJNSS14wW6XApP4tKRxHhjHb1OmAdiS2nClAV2Pnq7q2gafqbgzPjDi3kRYI8rHTyKrSYWNrOPFnYzTG1woAVybsL5hSG6kesi6t9qS1acW3m7YtdiQiW\/EVIEiXOdQSW\/FWkBKEJPvcB5kJye2op1eUuVJUtWVd9b52BMcHFQXg\/AaxV0B5OVAKJPxHbOtHTcDF02FuPiMDWDkB58\/M\/NVJ9OdDEYoga5knn+i0yKc463yT3+AxrXSGlNkpIwRqct89Fdl2T0bWt1JU2967Krtcg0WU9TXwx7KhUzgHAnCAvA5nHfPYZ1ECoUBxyQohleD8NapaYiA7qufx42arjGXGaRRo34pIHsNW1HHlrdVKjORRy4keuNXbYtf69lNpcUshw8W22x7yzqdnxclh6gx+C7hkG6T2flrytWBnSxvm0P3Nst\/yIYz7RT7Q2VE4SsBSDgkkdiPh56RLqwew8tS8O6zhOHNvqq+N8h+nRqzo1JwBQ9+5fUyvyOvI7Dvqqz31QnI1Is5BI+OsWTUocORFjSZbLTkpZbYQtwJU6oAqKUg\/lHAJwPQHWRrQXrZ0G9qQKVMlSoa2nUSI0yIsIfjupPZaFEEA4yO4OQSNNfYGyczg4h3hoLBu\/cSn2681RqfGVVrgmHESlxjlZ\/8AKOEdmmh6rVgff21GPeG7bosrdu1rvuCry50m2JkaVcDcWA87T4sWWoseAlYSUteGhSniteFKPDvx7alTadkW9ZkNcejRVF15QXIlSHFOyJK\/VTjiiVKP3\/ZrW1TaDb+tw7tp1Roy3o17lBrjS5Ln8lYRwA\/KykBIxhOO2oQ0uNuUxlbEOCDl1PU+ngPJNfu3vjuNCtLcGr7YW3TZMe0C9T3J0iaEOomIbSvkGiMFv3kp88nOcY1uY+\/9Zp4biXXZjMGY1cVPoEpLU8OpbMmIXw6FYAIBGCPv0ol9PW1ahVEKoskN1mAKdUWPb3vClNBsNhbiOWFOBKQPEPvdvPWNWemraauVJNTqVKqK3kGIrtU3+KnIzZaacKeWFLDZKSojJHnqW1V5BNjWd+5+4KKcmgKkUiTQb5oER5cOZ4zE+DNWRxKgAFpIyCB2ykYJGlJu9uncW1e8kSqIh1OrW61Z0uoVSAzIQlEcNTGEmUArHJSULUMDzH2a11W6ftp9uRAh0OyL\/mx2ZVPqAcpdQW+lDkFSjFSsLcCsI5dkgYwAPTV+\/Xtr78qz1cvC3dy4j0yhSrbebbos0NGI+pKlghttQCuSEkKz2wNRmRoO6nbjSvbxNbstrUOq+yoAkVBVCqr1ERKqFPi1FpsFEqdDZLr7CUk5B4Id4k9lFtWNbC5+qHb61Gn1zqbcMlbUmmRPDh0px9bjs9nxY4SlAyrkBx7eR7ab5NkdORS83OrV0N01bkmWinzYktplqbIjGO9KAU0D4ikKWfgFKUcZOiy9lbFuCsR5Fr74VisTIUukVZ1EhppxaxTkluOMFAITxOFY9ft0okYdgUjsaZg4nNICenbnd60d0n6i3apnLRS3VMOuSIqmkFxK1NrSCfJSVIUkg4P3aWxaQvstCSPmNNrtzslCsK9bgvlVX9rn17KHfCjJjpWnxlOJU6lPZx0cuPMgEpHfTmZGc6kpRC0cQFIAx56+cDqScKepDdb+vivd\/wD8+9r6P85Un7Rr5vOpcn\/RH7rf18V7+\/3tMkbsruC4tkJHgkdHkh5JyR210l+htvYRr1v\/AG+deAE+lxquygnuVMOlpZ\/Q83+nXMVDq2jlHl89Sq+jl3F\/cN1bWFJXIDMStvSKDM5HstMllSWk\/wBvSwfu+eqzG93ICFv5M\/veG9jvtAX96m\/0x7Vig\/SKbvlxCSzbIqFQYCk\/kmrOsSWyPkG3Xkfp1o5mxcHra60t159zXDOh2XYsiJRFppzgbkSlMN+GY4cIPBHjolqUoDkQoAEeYm0iyKZYu4d\/b1PhlIrFEgIfVj3kiEiQVknHkUrbA\/qTrm10W7FS+pq\/ry3AuHcO6LftqDM9sqrVDqbkFdVlyHHXwhxwHshKVKKiPe\/GYCk6scLW0xZ8OTkyskzGv4SxrWedH4aHqLT37gfR3dM947e1yu9Nd1Oxq9QPaEBcW4VVaG9KZTlcSUlxbnBRI4niUqQSCQcY0yfR90W2F1L7UXxc1xVW4KZc9Nq7lKpL0OoeHHjn2GO62pxoAhfF11RPfuO2pkdJUXpKpdD3Fo3SozM9lhSgi4X3n6g63IleG4ELQuWo8hgL95vCT2PfsdNl9G1UHKVsLuvVYah4sK5Jb7ZxkBaKXFUD+kaaY2d4HV0\/RJDqmY3Aki711BzSNz\/mWrrX0fvT7C6hLS22pAu6kQJVmVCpT5EC45SX5ktiTFbDq1LUoJ5B1WUICUZx7oxppNoei6hbo9SG5O1bl1V6FY231WWJDiZYXUZviLPhMKkKSSAeDhUvHLAABHmM\/wCjXu+6756n6pX7xumrVyoSbTlvLdqE1x\/gpyTHUoICiQhOfROB2Hw0o7C6dHN+OsvfCoT9wLntu3LZuHNVaoNSXDdqDrhUWmHFp8mwlLilEDlheEqTnOlDWStG21qWX37Q8maN0lSFu5BO4cWmged0lxeX0e\/Tbedl1ub03Xs9CuWgreYLkW411eGuY0nKosxtxbnBR\/JOClSSoHBxgsR0mdH9rdTG1O4ty1epVumXjR6g9SKF4FRLMOPIFPZcaL7QSeYS+6eXfukY1M7pEh9JVJj7iUPpXalqbgzmm7kkuyKg+2\/L4OhKkLlqVz8nMqb90+ffsdNb9G04tjaDedyO7wdZu6atKk+aVCnRyP8Am0joY+MO4UkGrZzcCSATOFPYeZvkQfy+i1O6n0b+1Ns7EVa69uq\/WZ1821Tn6i7VH6mt5iqrjoUt6O5HB8JsK4qSnglJQrjknBy2fRx0X2VvdZszezfCoS49mpefZpVPYnmC3JbZPF6VIeQUrS2FpWhKQpP5ClEkEacr6OSoTZ\/Rruz7XLekJRVqsoBxwq4lyjQ3HMZ8uTji1n4lSj6nWJX0sR\/ogbebpqwhl6j0NEngeyudVj+MFfIkqBHrkg+em9xE4iXh5AqcatqMLX6SZjT3izZ9Poevokp1b9E+2+1W2yd7dhatLVbkdyO3UqY7VFVCL7O84GkSo7zhU4MLcQFArUkp7jHE5z9gOh3ZJ\/aGFvj1S3cunQK4yiTEhSK59T0+BGcIDKnnkqQpbyxhXdYSOWAk+emMplydY6ekG5LbtGzKbL2OjxqmzKqToheMyyX1LkBHOSl33HSoJ4tEjHYHGp49R0jpdgdN9gwepmiVKqWe6zTkQI1O9t\/+sJiZbKvZFpXjhyxk40rIInOE3D0Ts3WNTxYDo5mtrXnkTZ\/a9wFDzrQ6RqH07IpF4bd1mdVLHuN0xmmJj\/tDlOklBW2EP+bjK0g8Sskgp\/KIV2ho\/V20yygskYVjA10S6vd8to726UKHZO11o7hQKNTp1NVRZtUtapMQfZm0rQkCbIRxXlBISSslWPXXNh+PMqFWbp9NbU\/KlPJYjtp7qcdWoJQkfMqIA+3WXm4kTphwjmu47N9o8z+DnvpCe7JAJ32qwPluuzfRE\/SNmekCxKxWkeGu762wofmlb9TnpYYznzwlTX2hOot\/Sj2m\/am9ibzjtBmNddrJfadSckzYSnG3sj5NOQ+\/yOpjb9dOu4d17BWJtPtHWKXTZ9nTqNMD09xaG1fV6QWzlCSSfFQhXw7aaj6Wi0zUtkaBepZ4u0CfIjOrCeWGpUZQUM\/1bTX6BrTmiDoDGBypcFoOqyYurtzHOou4rP8AqBB\/FYsb6MDZl6oWbXmbuueHbTkJb9wQ5VYyue+4lj2ZptziC0kqL\/IpPI5SARnOmY6tuiqkbSbj2Lb+zrkkUncmcKLDiVOUuQmm1ELaSCHVEuKaUhxThSSVDwV4PvAadv6USoToXS3t+1FmvsJenNLWG1lOVN0x5xs9j5pcSlQ+BSD6aVn0idqV7cKkbH2XbVQch1m4L0ahwpyXFoVDcXCdJkckEL9xIUvse\/HHrpXwxvBbXglwtZ1LBljy2TEXxDckgeN8\/G1jUv6OXpAtpqkWFfl11Cp3tV463Irsm51wZsxSBlxcWI2tKShPngIXxH5ROmEsXYaR08df1h7cuVZ+rQmZqalTJ0hKQ+9DfjyEo8TiAkrStpxBIAB45x31IehbH9HOwW9+2lvXzdlzXdvTKANAn1erT5cpIAcHiLbaUI7DJJeCUuDBPLHIpURot8XW0fSe7UtKV7yqBBIHqcOVXP8A\/PnpXxMtpA5EJmm6plkzxSSEiSN9gnYnhJHzsLVb27L7e79fSFy9vdy5FbYp0mwosiC5SqgYqjMadcVxUcHkPC8Y4\/pdMlaHRfZdwdaVc6eKlLrhs+iNy6kVon8ZqoqWWCyC9x7\/AI2SjPby07HUfeQsL6Raz7jcf8JlpFAiyF\/BmSuTHVn5Ydyfs1JqPYVPsjqi3I6gKsypmnN2DTAqSRhHZ6UqUB\/TBuDFJPwKe+kDWSk30P5IfNl6Tjs4HHhmj23O3xUa\/wDE\/VRC2b6Edlb33f3Xk3FWKqnavbarmjNRJFWUhyXKajIclOSJaeC0MtcvyUlPcnKhxwTqK6N+md3Yl\/f\/AKUqylNOo55y2Y1YfqUCoR\/ES25hUhbi23W1EEcVAYCgU9wR66EesCw7MqF5WXvdMNJTfNXduhVVkRVqpzcuWkGTGkO8ShseSgpZ4YUoKKcDLsdVnStsHcuw9Z3W2VYp1JVQGXK4HbZqChS6nHQechtxllZYc5J5KCgnlySO5BI05oY+PZQyz52HnCOSU8TCBdmh9\/1Ub9yOlvbOxuhS0OoaDWrtdr02n0Oa\/Gk1lblPCpHDxAiMRxSkclcQPye3w09dgdBnSdtzt7atR6rJrL933i7HYQJtxyadHZnvI5CFFRHdbCynPHkrkVEZ7ZA1Z3zaizPoorBYlveDHdolsJW4R+Qk+EM4Hn5+Wnd2l6iumjq627oNrbrtW6LmCGFS7cuVkR3PrBCQFOQxICS8nkcpU2SoBQ5cT205rQXb+AUMuTM3G4I30wvcaB67fcudnXT0u0jps3EZt206lKm23cENVSpJnOhx+KA4UOx1LwOaUEoKSfe4rGSogkuZ9H5Z1rWC81ed92s7KqlzSEMUNxMXx0sRuCVcgD7qeXNJJ7HAGPXVn6QDp0trYzdKgzrReqC6Fd0GZKiwp096X7FJiuNB5tpTq1KS0v2hlQTk4KSPLADwdEm4c+4toYVq02VETMokhuNNQUeI8wlLaOKgnBJBwkFIHbv31UyCWEgLdYffMKB8rrdRH3ph\/pDaHZ911eLuBY0GVzTLct+sI9lQ2hS\/DUtp4hJJAHhKHI4BB7eR1z7JUSQod866wdd25TND2sjWK6xDXUKvLUtQQEB72NtaW3H3EgZAIeCR69\/kdcq61GMKtzoimyjw31gJJzgZ7D9GNTY9mPdc\/ltEeRSwsH4HRq7g\/DRp9pvdlfUkvVPT79el685Gp1QVNaW57qptpRo06qh1MV+U1FW8lGUslxXFKln0TyIGfTI1uzjHbWHWKPTbgpcmi1mE1Lgy2y08w4MpWk+YOmv4q+FOZwcQ7wWEk65uYympKtiyqaq466lIU61HViPDB8lSHscUf1PdZ74Hrppt4t669Z25VlQE15mFEob0Ry7ozTK1MSBNJjoSHCnCUtkl3uQccT66kBRLfotuQk06g0uPCjJJIaZbCRk+Z7eZOktWdlbHuGnXfSamzMfj3upC6wDLWC5xQlACDnLYCUgYTjyzpjA6viKfK6MkNjGw6nmU327O\/wBelEti+KttxYYqcW0zIgvVFcxtPhzmkoUU+Ce6ke\/jlnzx2x31uInUJJYLMK4rElU2YK\/Ct+S0ZrTnguSYpfQ6SnsU9uJx6nOtovp5sF6JWoHj1oQbihex1OJ9YO+FJV4Yb8cjP8u4pGVjuSAfPvrFq\/TNt7W6gmo1GpXA64hcN9SBUlhDr8ZostvLH5y\/DUUk+ufjpRQ5qEpFVjfqo3wuGzaL8miS6Be1Ep9RQzIafamQ5isFJUAQQQSCB5FPnpx743nZsrcCkbeIsyvVmZV4DtT8aA0hTUeM04htxbhKgQAXEfbnTc1jZHazalmnttvbgvtqnQJyE09iRUiFU\/PsyVhttRSlIVjB\/K4jOe+su7axs5fF1ouyvXtc1vuuUCZbi4sumSKe2YsnBXlTzIKV8kIUFcu3H4aa57RzO6ezHle3jY3byXirdW1AZboDsa0aipM66l25VEKSHjCSiIuSXstkpI4pSfPy5+qcacTa\/duxt0nZi7VQ4h2GyxIHjNBJdivgll5JBPuLCTgHB+I0zkLaXZB6mx4MbftMhTFXj1fxXJsIqUpENcNbeEpACVsuEHAyD3GNODsBbNkbcwP3E23uRSrjMeO2xEQyzFRKaitDCA6pkcnSAQOSu\/b450B7eYoo7qVostIHzTxDz0YzoHnqqfPUocCmA7IA95P2jXzedS\/\/AGR+6\/8AXxXv7\/e19ImRyT9uvm\/6lW+XUdusfjfFe\/v97TJDsruCC6Q14JstKLb26pNk3tQbsjvqbco1Ti1BK0+aS06leR8\/d0nygg6oOSTkahC0S0jYrtZ1F\/SG9M9y9P150PbfdWPUrrrdEcgU+C1T5aF+NIAaV7zjQQOCVqUST+afPTA\/Rs9Uez20yb0273XuaFbse4HWJ8CbOymM4UNFpxlbmOKDx4kcsA9\/XXNxiovsHPiqA+Gs5molagvlpr5XB4dWyu4mJA7Efil27iDfp\/uu0Gz\/AFbdAG11zVraXbKt0q26JI51GTWnQ+mmz5iuzjQkPZUshOMZIbx7qCcY02+yPVZ0h7W0jfa1IW4lLolNuC66lKtuKzAmKakRV06O0lbZS0oBKnUOAZIzjPkQdcsDUFqSEleR27fdjVVVN0jHiq0nvRGwCHdn4SP+afopg\/R5777XbJ71TLp3Yuxm36U\/bTsFqS7HeeCny6yoIw0hRBwhR7jHbUhumLrI2EtjqN31cua+4UG19wq8mr0Ksy23Gokjw21NrQsrQC3yBGPE4g8FDzIzyy9uWpWSs\/DXs1FahhSydRsnLBXCr2fp8eo5D8h76JAA28KH5Ls1tH1a\/R\/7UXlWtq9sazSreo9QU5VJldUl4UybOUcLaEh4kqIRjByGwPdR8NN7sX1W9IO0ru\/FvxdxaXRKVcF2y51vssQZa2ZMddOjNlxooaUOKnkOjue+CR2I1yo+snCOJcOO3b07a9GqugYS4R6af7ze3CqJ7Pwf\/Kfp\/fyXQjoY6n9idoul\/cbb\/crcCPRLirlQnPwILsOS4p5tykRWEKCm21JGXG1pwSD7vftg623Qt1f7I07Zt\/pi6kpECFQ0h1FOk1RlS4EuI8fEXEkKwQ2pDhWUlWElJSAQpPfm8moOEkBzz0oV2jcbFEhXDMpU+FTamXG4M2TDdaiS1NnCw0+seG4UnsQlRxj0033ksoFWpNIx5zIXP3cbB5UuivWV1cdOdO2KV0ydNT9Ln06eWkTnKO0pFPp8NLyXltpcwEuOOqTg8Sr3VL5EHW72A6tek\/erYWi7F9Vc+lQahbbLLARWlOMRZjbA4MSGpKCAhYRhKklST545AnXMNymT+BR48cp+CH09\/s761JffaWWnGyVJ7EEYxjStncXWOSSXRYGwNYHHju+L8l0U6+OrrZi9rAoXT\/sHIYqVAoklmRMnxGS3CYQygoZix1KALmOWSoApACQCSe0PunCu2FRuoSw7k3MrjVGtij16PVJ8x1pbiE+yq8ZtJQhKlKCnENpIA8lHTWOz3Vp48c48tWWPFW9hKfyuxB7AaY55c\/jcrLIWY2GcKFx+K7PmuqXVH9KKukXJRoHSpdNs1+l+wuvVebUaRKWEyC5htpsLUychKVKOAoe8n4axt7etvYfqA6Ha3Z967kUuDubUqEHnKSxTZiQKow5zS22rw1IAXw4jK8Dn3ONcxZrcyJwStSFlauIKFgjPwJHb18tZLcCYlsP+0MAcQop8ROQPTPfPfI04ZJBs8lTOg47o2xsdTxzd4+FD9FPv6QXql2J3o2CsizNrdwY9erNJmJemxWoclktNinPNKUVOtpSffWkYBJ76crqW66enar17ZG6Nvb7budVj3e3U6zGiQZLbjUEw3mHXE+K2gKUA72SDkkD7dcvo9PrMxLrrTS1BlP43igqDY+KiPyR9uNZlLta56rT6jVINIqL8KlhoTJseG47GjF0kNB15KShvmUkJ5EZIOM6DlgOOwSnQ4nMZG6TYE+G91+i66bo9W\/0fVNuy3eoNVXp16XzFZap9NcpTb702LEUola3GfdS34aXXVfjEhzupKe5wEnv71P8AR3Vt+tkN36FuNb86oUipvmsVeIzIeei0gRH\/AA23ghBKR474whQ55Ue2Accl3Ki6w4tpQ4rCvMdvLXhNWdTni8Rk5OO2dSe8Hq1VTocI2MpB9Pu\/VTG66d79t95d9pl17W3izVqM\/QIUITm2nmPDkILxOA6lCsp5pOQPXz7an\/1Bbvv1noBd3BltCFPvm1adHUysEBLtQbbS4geuOLjmPiMHXLDox3E2TsvfCHW+oSLGlWn9XymF+10xU9puQsJ8NamkpUfQ9wk4zqRXW\/1p2Lv3HoG22zS3jZduvCfKmuRFxUzZCUFthpppYSpLLaVOH3kjkrhgDh3Y57Yony9Sr8MD9SzcTS2C2xmuL\/KTxH6bredF3VNtHt5Qbp2Q37Lca07sfW7HqMhpbkUeOyGn4sjgCW0KCQpK\/LuoEjsdLreTqC6R9ounGrdOfSxVYVTNxoeYMelyn5keEy+r+SHnZTylDJTlKUcyrJHYDvrnWZyvFKie5ODnvq6mYeHBJAT8ANY8erPii4OHdehZ\/s+wdS1R2d3pEbjZZXXyPh8lNHdLqQ2Quz6P2zdhrf3CafvmmU6gRZFMbhykuMPRvD8X8YWw3lHEnIVg8e2e2nop\/Un0O9U9m2rU+pp6h0W8rLeRO9jqkqRC9mm4QVuRnW1J8ZlxTaFcMnISkKTkDXMcS3PRZ7a9tqkSVtxo6UredcQ0yFDOFqPFIx9p1IzWXcY+HoqWR7M8VuMT39OBJuunhVqVPWnvhD6vN0qNTNlqbUq5RrWhvwYUxqMtAmPvuNrfdSFgFDeGGkpK8csKIBGMuB0Y9ON3wLWqldrk2o2rXZc1KojjA4PsNpbAKHQcpUFefyOPLWs24psKz6JRqNSE\/wAk08oW2spAU48CCXFHyJKsk59MjyOn1j7w1i7Jr1s0v\/SxDym0uSWElYWtScKLeR+SClXby9MnTnZnf8QcKFrC1DQX4GPFHjb8IN+RJuz+ShJ1wWZXmN54sOHNmViY9BZbQ86vmt8qPIkEDAJIV7uBgAdvXUbN2Nk9wbHdXc1dpjbsGQpHjPxVl0MLKRjxOw45PbPlntnPbXaq8diGqtbVLle1pqFegtpQiaphDan2cYCFehIzkE989vLI1Guu23R5cCp2vUqG4YjzUiFPirZPi+Fy4hI5dwog88nJxk9vPUoznwlrCPhWZiaJi6lHJI157wcvDbx67rlB4fzV\/YK\/i0al\/wD6AST\/ALtXv+Rf\/wDTRq77\/D4rE\/g2b\/g\/H9V3QcGe2vPHA1cUMZOvBORq+ufVM6qM6p29degR5aEKgBUQAcHTCUV+\/d5q\/uIuk7gzbabtWtu0CkRoaGylLrLbalvyAoEuclL7JyBx+3T+DAGcabaobKQv3Y1K87UvGu2vIrrrT1Yj01Tfgz3EJ4hxSXEK4rKQlJUnBIGmkISA3Q6gCqk3xZFuuz6RddtQEzmJf4pSZCG5SGXFJAUeOVeisHioEaVM\/qStymvvg2tcU2mRZv1Y7WI0VKohlpfbjuthXLPuuugE4weKsZ4nWnqPSNZk2oV2pR7tuKK9Xm5rD3B1tSWmpMpMpaUckE9nE9iSSASM62z3TpDNCuO14l+VuNSLgfM8REIZKYc9TyHlyGiU8sqdRyKCSnKlfHSUhayub3ujcy2qfSHJjNHYm3BS65AchhTrj0KOlxKmyMkjKhjHmDrGrXVrZESr2pB+oKmYtcrFRpFUddiKUqlKiRlvKU7xCk8ThJznASSr0OrdV6TvrZ1bz+61weK6\/UpK3fBY5qdnR0MvKyEjAwgFIHl5eWrB6RYjkNEOTf8AOeSusTKnKJhMoDyJVPVCkMhKQAkFCuQI7g\/HQG77pOXLZLii7g2DuTQq3JtenRXJdMYS6W50FJwHW\/EYcKfVCk9x3Hz02+3XUZBVYNqya5DpEC6LipqnmEx4C2YzknCylvknsnlwOElWTjTkbYbRyNsrQnUByq0+oPOxUxGZLFLTGUW22ihsvcVHxFgeauw+AGdR1h9LF3QI1vQlX\/FlM2+7CcZQ9T1go8BxxRCMOYTzDnvHBOQPTXkPtI1qfQp4Xx5boQ7lQv7N89iN7HyHNX8Rpma4EWni2s6qbNv2w4FyVCoQY1TTT4siqRUKUgMuugAJQFjKgVZAIzk9tK+Jvzt7NaXKYr8FTbbAlOH2pA8NrxPD5K79hz93v66j1SunK54VGt5U6sUtys2czBi0pbDC22ZLMZ7xP5IBJJUryyOwPfGtdU+nrcCIqtSLbdoS3Lnhz2Z6JXMNxFvy0yE+EAMqSOJGDjuSflrzub2lZkk7zDqXC0k1xMbQ38S3lW489lYbhCt2KUVM3dtKt1KTSaPU4k6bAJMmPHmIccZ74PJKSePcgd9cBeoloSOoLc+Qnul29K24PsVOeP8A89dnNp9tqnac+9KlV6XS4c246kuUxJhqCnPCU0hPFRIB7KRy+HfXFzdajP0LdC8KJMlGU\/T6\/UIrr583VokLSpf3kE\/frsfZx2xz+0OoZmPkZAlZGIy000buBs20cui2NK09heTw0aTfrjkemrS2flrbLaz6asLY16+2VaM2DS1amtUbKmlZHlrOcY+WrCmsanD+IUsuTGcw2FdQvkO3fVckeusdCi2cDy9dXuQI7aYRSsRycQ35qvI6qVHXgHGjJ0ik4qVSe\/nqgzoOqBWPLShMLgtpbdKk164KbQoSQZNSlsw2QfVx1YQn+FQ10WuQ02k9cmzezlLQ2qiWFR001iOpIKA+uBJcdWR5ZUksfen56512hXDbV20S4kt810qoxpyUnyJadSsD7+OPv10I3InW1bvX1t\/uxVq7ApttXPTWK01U50hLEVKF06RH95xZCU922uxPm4n4jXK6\/wB4clsbbrupq\/1U0fWifvToi13EDzA\/JSjYNWu7ce6dt7q2XiCxmKe2Yldf8NbNRW422VteEUZBBWtPIE44fMagNbnT905O02o3nuhv5EosdysyaZTqRRVNS6ihtt9bTbshspdcSCEE48MAJwSrKsa2XVp1mbpQNzrntLafeGO\/aC0sMRF0hMN5strhsqd8OUlBXnxFuglK8gjAxjTibC3ZtlC6UaM7t7vHYm3l3sSFP3RUasiO9UAkOLKwGnTzWpSePh4BBAwnB8uM0zTM\/QtObkAlvfd2KZZLdiSXcTXUTyNNIvknPyXtcWxu23\/blX4pAyOhSlQOo2mbPVO85C6VVqG\/W4NUjRW0vKQ2soLTjagU8goDJHYhScAHI1uonSzsrtxvptpaFR3gYq1RmVF16pwmvZ18ZkVxh2LFUygFxlLxUpKis9+JwU6fyvbm7Jyt\/ttt4U73WWKUq26jTSl+qsMlPIpdS4vkscCSSngoA5GPPI1BGJuLatC6z4F+VGvx3KAxey5j1RYWHmjGMpX44KRnkgJPLIz2HbOtbTcjWdWj4pHuaBDuOCrkJeOo5igdvwTnzEtd8ewPieWyfzqv2k2ivfqVh223uxFodYuVXg1WNJpxWzTHhGYREQ3xCOS389hyIzjt56dHd2xdvIdB3nuVO8FGgoqFNpFoht2N7lKXAT4vsKlAjmt7COwwUhXz1orlqOy8frHt3cFm\/tv70g3mCVoVVGFfudXEjsKallwOKTyUWQEcgk5KsE40jOoDqW24qXTu\/wDVe39prqW4NZrbi4zFR8R6E41+JaqqkpHLx1ANKSFYHu9jqpjx6jkMwYoy+g1gcaaP6rddi9gyvp47wSStcaJuuXPb036Lf9InUFdV3VSydmtpNtqXSKNQYJk3rJmqQt2Ug+Ghb7XEpIUXFqJCgonkkdgDrDsGVYdV62txtraTT2xaV70mdRZ0RCfCaU+22hTikpx2KXQ9xIHbmSNYOy1p9Lk96wN4LC37p+386hpYkXXR6pXeEma82pta2\/x7yeLSlIUk4StCkr7AEDWw23vay91+vSu7pWrJY\/czbtCkT5NQUC2haGYqGXJB5YwkqVkEjuE50k8cbcjKlxY3MHdOuw5pDw6xxE3xEndtHYKVrmn+rY8r51soEbjUR+17uqtvy3fEkUyY\/BkOAY5usuKbUrHplSSdJfl9ulPulcrd3X3XrmabU2irVGVUEoIwUh95boBHy541Z2z2\/uDdi\/KLtzapiir16T7LEMp0ttc+JV7ygDgYSfTXqUDXGJvHzoX61uqOZOO9c9xWhaeUg5GTpQW9NWtbpOfyQNLi7+lPeuzK7GotUtxDkaY9AZZqsdZXCWZi+DB5kBScqCgQUhQ4qyBjSrrvR5vzt7U3qS\/ZrtdDcxqnmfQiZkQynHC2GA4kD3wsFKgR7pxnGRluTHcZC0dCzQzMYS6gN9\/78037bmcH79ZCFHS6rXT7u5bVKlVedYtb8ClRPbKuTAdSKYkvusgPFSQO6mVnKcgjvnA1vnemTdGNSqZPRT486TWqTHrMCmwFrky3WH1NJbCkJT7ilB9Ck5OFYUEkqSoDDOLK40Gr1KDXsCNrXPmaATXPqmsSon00ttnLXqF47m2\/RKbDXJfU+uRwQkqPFpBXnH2pH6dKmh9JO\/daiznzt5VIS4i32GoslookzX2eXiNMNflLKeCsqxx8u5yNKnoEhiZ1IQnG1KKIdFlyipPljxGEZ+\/xNEeO9jxxhJq2twTafMcWQFzQORurpO3WnjQarBpq2XEOOsupc5pPJICkAjChkHBPYj19NKePKp9Fbg12JUEsPQ0uTEB5CnS+pKjxaKR+cQVDn5D17K1mdaNcS\/ulbVJpRYbfRRp06Qs4BWlt6M2kH4kl0\/HsDrQ0xpVQiJjo8JMdCAnCO\/FWDyyfXJ\/6I7dzoe3upR4UsnHzP4npdybPJo11oV+aeKX112xb9Op6J9lVYtobQ1KfK2xxx7uQgElRwM4+3GlLUkWTvVGjXNZlTQt6V4gccSwQGkthSSHPLJUeJABzgefYjUW5tuRaiqGl+Ut2JGe8dLSOJEhfIqQhXYnATxJ8u33aUe39\/r2RuGVMclINlTVttTjn3I8pXIeKk+XD3SlXzwR5nVjveP4XdVzUmle58WRikgs39QnS\/eSuP\/vlN\/Q9o0pP9EFtr\/uupH\/Kkf4WjR7sPBVv4xm+P3D9VMBfkcDPy1TIOACO\/rq3LcdbjurZCC4EEoCzhJVjsD9+udFodXe5lq2xWKKxb0xvdSG\/MmXW3W1rlwy5HlNx2mISEKHEvLktpHEkJCCTnXTWvNzsuh8WsUqZPl0uLUI7suAUiUyhwKWzyGU8wO6cjuM+evFZr1Dt2F9ZV2rRYMXxW2fGfdCEc1qCUJyfVSiAB6k65xM9VN8WdfV6160GqbHn30qqVFpuVGLrj8lp9imUxhHcZSHESVqx6D01k3HvVuDblTuq5pjzd2yKtdNRefpcqAHGGqfb0Q8i2338LnLLeFeYHfv56ceSQG10jzhHLHYjOdGB37+XbUB1dRPUIzL\/AHLtX3BkrqlTpbIrqKOFsxiiE9Kq6WEg8VtNAMIBJJClYydO70k7mbrbpUOz6peV90iS8i2lz67S\/qxTUx1UqQowJBXkIQCw0rKQCSVZ7abaVSb0a8JxjJVnPywNesDTkKujVPd0YGkO6CseoQkVGG\/CceeaS+2WytlZQtOR5pUO4Pz0ilbPUpfneF4fb9dOn\/nzpe9hqvunvjVafDgyhUzA71Fp8U0kO0bqTdN7OGMsuQtybyaV6eJNaeA+5xo68PbVXSTyj7wV8YOeL0CC4k\/b+JB\/h04+BoHY9vhqpJounytLJIWkHoQKU3vuRdl1\/IJtFbb7gHAa3KiKwcHxLfbOft4uDXCffqPJY303GjzHkPPtXbWG3XEI4BxQmOgqCcnjkjOMnGdfRHgZT29dfPR1DJ\/64Dc7+vOt\/wB\/PaoDRdP0m5MKFsZdz4RV1yXWdlJ5Mqd7Xm6Hl4ptFI+WrS2\/lrOKNWlNnSteuzlxrWvW18tY7jWtmto6sLa+WrDJFlT4i1a2vhrx3T2xrPca+A1juND4ana8FY02MW7hWCr7teSrvryskHGvOpaVEvK9c\/lo5fPXkkfDVMjTlHxr34hzkAZ0s7j3fvq7rQoFj3LWBPpVrsux6UhxhoOx2nCCpHihIcUnKRhKlEDAxjSIUrHlrwVE+umuhY8hzhZHLy9E3vS11jmr6nMgAgHA1RLykd0ED08tWuWRrzqSvFMMlclke0HJPxPx14U6pRJUokn56tZxo0KMvJV1Uhasg9we5+3QX1kkp7cvP56taMH46VN7w+KueO5jsog+h0rbQ3WvWx7fuS2Ldqwi0+7Y7cSroDDalyGUFRS34hSVoQSo8kpUAr1zpHffo0ySNsreF4sIa6uSuPPredU66clRydPd0x2runR6+11A7fUWlT2rAqCXS3U3VNtPuFlxSkgJUlSglOCrCgQVo+OmN8+xIH26f7YPqWZ2asmXas60olwRnqyue7DlLWhmVGfi+BIaUpBC0qCmoq0EfzK8+Yy8UAkLXSOob+ql1fFS6p59t0ijxLXtmk1uPejsqrobq7AixIUdhUZkuB11b4iH2Satcl5QJWF4PYnWop+5PWBUatftWn2vbFZl21XpIqUibJcfFPYmtpkuw2Fpe4mE43AZCVd1gBICwVZDbxPpBLsqdHdhXBt7b8+TUJkh2pPHx0e2RXXH1KjBIWQ0OEp9HNPvY8PJPDCtztV1L7vXKL2tXazbaluxKrBeky6bTkIYbiUtEeRHLeFEKc4Kmpc5qUpZUhPp2ED5mF4aCVt42m5UeO6R8cZbtzI\/X8U7m4lwb1KtO8KGqBtEX6faqWrsjm4GlSqc237UlLcZtuT4iQlElpAbe5qK\/CyMrGUrcFf6pLL2zs+JVLAtY0mIxAtKjeyKdU\/Jdnx477Bx4wHNSI7IOAlAUT7oKidbW+pe+d27pC49wOm+SmLXI8KzqtS0XA3KcdSqosvjinxsshZiLaT+S1kq97IOkVuX1U7jM2zQbKvPb6mxnaE\/Tp1IcW+pSos2ll+Mlagk4UoOAhSSf9ix651HLI1vE8uI\/v0V3T8CWbu4GQxyb2RxDw3349\/0Tobn7xbyUVmk+wbPzateVJnI9tmUOPLqVCCnHllTKFRpC0qeU820gBXFxHhOoJVy7InoVs+77U34rzV6WhWbbmv26t1mPVqY\/CdWhUlAKkIeSlRSFIUCfLIxnI0kKN1szLfq0qqW\/tbb9MS7NXNaZjyJIDK3lMrlA5WQ4XVx2iFKBLeFBHY6UfTn1DS7z6hrPNbZEdKKC\/QkKU8pwOkJYWknl3HaMv1PdZ1XllimOz7I6Urv8Lz9MwpIXY7WsNFzg6zzsbXy+W3itjvHCuCub91oVQOFdMp8WmRyP9mjrUp5xQP5uVeED8OHn30o6VUJjlNcjU+n80qLaAS5hKAVDJPbv3BHwGfu0ouo21FJ3Wfq7DYLEpmIhaAsFRCgvvkeQwhQ9B2+WsJikewLjBxtbUWI6htAV2\/KB58iCSce6B\/VdyfPWbMCTZ2W\/o0kZxo4oxYFn1de69u0hKYUeFBaW14mG0rPZ1YGPI\/m+6r7++B6hseo6qi2toJTUVngKnORFQXF4Sy17wUtPb3hhAAJGcq+\/T01J+JMe9qpjGfZyYx8UKAZUeQ7+QJ9Mj0Jx8ma6gaYK7YLzctvklyMtcfCwVJ7DGT25E8QoHHx7d9T4rmhwcelKhq8Ms8JgaaJBJ+Q2H9+Ch19Ys\/+PT\/bVfx6NaD6sr\/\/AIRK\/SP8HRrpuFeW+9j\/AAL6Sbpt+nXVQJ9uVdp1yFUWFMPoadU2spI7gKSQUn5gjTKQ7RsWl1Kl1KP02V96oULxEQ5i22HHcrcC1KK1PErJWkKyrJyM6f8AXnOdeVHsMjODn7NMc1x5FUo3tZ\/zG8SZNusW81Jius9M9aUqm8kRXmqdDV4GVlaghXie775JOPUk+es6RuLGgLcl\/wCh5uorf8RTqkU2MVr8T+WZw5k8sd\/jjvnWTbkh9jaW7HYst+PJYmVzg82oBxlYkPFJBPkQcEdvhpiNvd57kt7pHtXdy7ZTtx1qfSWZr5ny0sqkvOHOArGPiAAPhrz\/ALZ9r8ns1BE7Fh76WRwaG3VF10T5fCVrsixe9LHxgAeZ8v1Tnt7+0Ckx26c30831FjshSUNooSAhvkMKA4kjuPPHnq9E6lbZgr\/kXae64K1oShXKmeF7ieyQT8Bk4HkMnUdInVFWYl8zNyIduVOq2bVrStyrOxFzkpNKEp51ClpQR75JKcgfzJ0sq51iW\/Rvbpps6VJpTaKyinS25KQZT1MwZLZQR7mQSUkn83XE5Xb\/ALYQStbDgMeCB\/VuD1ab6j9SFcadILfiiN\/6j+ifu3epXaystPrq9ywKC4yoJDVQmtJWr4kAK7ffrdnfrZXuP30LbGPT6yb\/AI9R5qnUvAi2\/OrMfbybUX4s2jwkRGXm\/EdcqLAdZxnsAOSUn5nWTvDf1yQK7thYND\/6mpu4FTWxOlhtC3YTTMcvLaQT7pcUcJB9ME99Rwe1jW2TRwZmnhnHxGy\/oxvE40ATsPqdlWlxMJ9vjsDwsGvuT7jf3Zxbngw9wKTLcxkIjOl5R+wIB1kDeWyF92HKxJI8kx6PKXn7MNnTFV\/dF\/YWeu3q7V63db9RamVqA3xR7RFp0ZtBkKcWAkL4lXb1Oca1Nz9cFHZty8aht+y\/Vp9r01qelKz7roc8Hj+Lzz44eSc4wcHW1p\/tTfnljm4LzG+qe2i0gkC9+EjcqB2Jjt5\/ea\/JSJc3VkOJK6btreMwZwM03wM\/P8apJ16\/fCu1SAuPtFcJJ74dfjN4\/wDb00G\/W726ls7MR9zLBkCDLpxh1KpxJUFLqlwCU+0J4nulSUqKgf6XvrPZ6g6nS2Lp3CqcoVOy4PsyIH1fAU+8FeCFvryjupI5eZ8uJ1sY3tP0TKxhktL6Liyg2zxChVAnc3t47phgDTQjHjuT+yc1m9tyZOcbPyWPh41Zjj\/mzq6Lq3QJx+9Ux5etcb\/+SNMpffWhatLo0uNbtWaTWnKOzV4T0imyVw0MOo5tuOqSnskp8u\/npZz+pizaJV3qBX6zGh1GJSDWXwuM6GzHSlCnFpURhQTzSSASRkZ09\/tJ0mONsjmTb8v5Z4tq3rw3SCIk\/Yb9T+qXAufdEnvtWwB\/w43\/AIGuW26X0eXVTeO5943hT7IpyYteuCo1RgLq7JIbfkuOJB8vRY10Jp\/VXtnVbdnXXCu2nrp1PeaYecLSwrxHEhTaUoI5K5JORgHI0o7V35se4LsbtCPccCRU3oyZDcVonmpCkpUPv4rSojzAIJ1DF7SdDzp24rxK0k1boyADtzPQbj6q\/hZmTpbjLjsZZ25nl9Vyq\/BmdWZ8rKpeT\/vwz\/HryfoyurbBP7jqT2881hj+PXaKfUoNKhrqFTmMxIrKeTjzywhCB8ST2GtK\/eFr1W3qlVKPcECfHhMrW+5EkIdDYCSTy4k47Z12mbFHh4kmSLPC0mvGhatDtfnucG036H9VxzH0ZHVq6MotCjq+ysMn\/wCevC\/ow+rckgWbScj\/AH3Z\/j10dh7xXBMkW\/At2iRnJ1cgmrNxn6gWVewlwJSpH824UkK4+Q1YPUnV49InTGoMd2UxdzdrsRDPy66VPJaL3HGQAVklPwSe+vJ9P9qMMrQMvDe13+VzTzNDmRtYKsya5nO6t+h\/Vc41\/RgdXCvybMpR+ysM\/wAesN\/6Mbq\/SDx2\/gOD+lqrB\/8A6tdVL431es65KJaxqFMZlT0OzZKpjnENQ2iPFUnHcr97sPIka2VL3ztetVaHQaNd1Llzp7JkR47RBWtACiTj0\/IV+jV0+13s82FuR3U3C4EghgOw6mj5Kq7UM6Q8JDVyEkfRj9YvL3NtI5+ypsf4WvDf0YfWS4SBttHT\/VVVgD\/pa7AS97qBT6tNoku4obc2nR\/apLZbOW0ZA8\/InKkjA7+8NaGmdUFpVK45tvJrEcKiOU9lt1xpQDzstPJtCRjIOMZz\/NasYvte0Kdpc2KagLsx9DyI381QkOQ539P1XKlr6LLrGdGVWVSE9vI1lkaqforOsbPezKP+uWddZa71EUSDCCIE2I7NmQZMqCksuKQstNuL98j8kENqPcjIBxrZI3whW7YtHuO94wblTYjLjzcNta+Tha8RfBAyohIyT8ADrWx\/ah2cnq3vbxGhxMcLPl1NKu\/3seBXIf8ABW9Yvl+4yj\/rpjR+Cr6xP9xlH\/XbOutcrqgsMUep1Sm+LK+r2paihLSx4i2I4fUkdvLgpPcfzWtJB6wLHkIRFlU+fHqCGW3ZUf2R1XgLXHL4STxHmhKsfHjrQd280NosOca8GOJ\/BRB2SedLlh+Cq6xfL9xlH\/XbOj8FT1i+tm0b9dM66rSep6DJqFCp1vUN6c5VqlGiPfi3AWEuxxIB7DzCCgkHy5aUdyb4Uy1atT6HVobgm1RQRAaQ2r+SnCoJLaD5FQzkj4AnWZL7U+zkLmMeZOJwJA7t10OZpSBmU4WKXIU\/RVdYg7mzqMB860zoH0VXWLk4s2jkDzxWmddVt8N2rgtOkQH0PzqPR5DzqKpWqfF9odpyQ3lCynioBBV5qI7AfPTeO7v7iVLeSn2xbt+SHY6m6Vxb9lR7JJbDPizXOZGQVNLbUlIPYqz5afj+0\/s7kwjIhc8sIJvgNU0gHr0u\/RIW5LTRq1zt\/BV9YhGf3GUbH\/DbOj8FX1i4z+4uj4\/4bZ11bszeOYix6nWbsq6GU27UZdMmzHEYCvAc4hZx6lJTnWJce\/cB7a24tybOr6KoxR4D0hK28hJWlGUjyHrjWJP7ZdFjm7iKCVx4gy+EAWeW9qZsOQ4WSFyu\/BV9Yff\/AKjqMMfGts6p+Cv6v\/8AcnQ\/j\/q2x\/Hroru9uZdFrW9aNFp1Yq8iY09TKjWpbaFu4iF9AWHVDskOEr8\/RJ0ndxLru6LP3S+qo1ckxnJNNpFOmtVDi1BfcQ3zKEkhQVzdSTgfLVce1g5LWyY2L8JuuJ1cnBu\/rdjxAS8D2\/adv6KBX4LHq+8jadDPp\/q4xq8x9Fp1ctuBTtp0QAd\/9XGDrp\/ufuMzspZ0Ot1CnSKpDjKRDe4vH2gqKcIIBHvnl5+oGT6a3Ey8lUrb9F6T4aXX3YTbyIsRzxQ684PcabV+cVKUEg\/PXLP9uGa6NkseAC17ixp4+ZHPatv3ViOJwdxcW48ly+Z+jP6qmhxXa9Eykd8Vpnt\/Dp5emHpU6p+ne\/J17s7YUK4lSaS\/TlQ13Ey0gpccaWSo8VcgQ2UlOPzgc6deRXLxY2gqFNuCPU6hcCL4SlUNcksPvBfGQWApKuySjkkd\/I6cLY6tvU+u7aVCHWJUqPfEerR5kd19TngBOX2msq75ZPNok66\/Se2+Vn58UD4g3ieWWCT0uxtVV4q9NrMz4HQyhpbW+1fgQtHFV1FXxRY9xRunKHNVNWmay7JvdCWwsIfCHQhDCFhfJ9XI8x2AxxPvBjd\/ui\/qS3cuRu4qHthAo3tDkudKirrjDwbkyZTj7qUOYTyTycyMpGMn7T0N2adV+4pFPUrJpk2XAz5dmn1pH6QBpdZzr1kwDIYBIf7+ipY+tSaRll+KxoI2\/q\/MrjIfo1eq\/wD3IUv9bs62Nq\/R7dX9o3TSbqp1nUsyKVKblN4rDIOUq7j7xnXYpOgnB1G3TIWmwStCfttqWQwxvDaPl+6hfu\/0xboXFUbdrto0phUmNG8Of4kxCVqdR\/Klkn8rHN79OtbG6Zd8Fw1Ll0+L463AsJMhshHvJJHY4I90fPt54Opw+uvR8tK\/TIZDZJVfF7XahhNDYg3bys\/ioQ0\/p030illhdBhNoCneRTOSQlSiffTkqPcE9jkffrQX10m741ulzo9HosFL0hoobbVMbCcEHsSfPBPr8NT9we2gDKgNIzTImbgn6p83bDOmJJa0WKO2\/wCK4b\/grusj\/cnRv141o13NwfiP0aNX+7b5rmvepPD7v3VpR14KeWAfjpvNjN8bX38s5d5WpDmxozMlUN1uWlKVpdSlKiPdJBGFDvpxSn3cjSyNLCWuG4VKOZmTGJIjYKbGiU32+p7kWOorDMiUiSPe8mpTACgCO495DmmrT0UbaR7fhWquBXn6bTPBTCZdrTihGS0pSkpb8uIyo50+NX2yplXrsu42a5XKZMnNttyfYJqmkuhvISSMHuASNWBtW2R3vu8P1or+LXE9ouyDdfc2TvpInN\/wOrqSNq5iytn3iMnjLhyHMXyHqmopPSpt9bsylTYNuTk\/VECPTWGFTVLZXHjrK2UOI8lhCiSnI89ZLnS\/YUyp1OpPWq+6qqImh1hyQTHaMwASlto8kKcx3I04knZWny5bM1++71LscEIxWnUpwfPITjPlrYHbKmqGU3Rc7Z9cVZ7+PXGn2Sh0pkfnzn\/v59edeKldlYwHwuH\/AI\/umcovRjYdGpppsH67bYVNgT1hdYWtSn4aeMdRKgT7owMeXYaXe4OwVE3QpcKm3MtxLlMlonwJkR8tSYkhAwHG3AOxwfsPqNKJO2DjTniQ9xbuZPwM9Lg\/QtB16Xt5cKz+L3autv7Ewif4WNbLPZlpDpmZGQ6WSRnJxkNi+fKuagOQDs14o\/5U29x9JNv3Y3Ddr13XBMnxGJcP29cseO5FkoSh5hR444KCE9gB3Gdaaq9Du39QdnOfWM1tEmku0ZhCVJSYsZfh9kqCcq4+CniFZx3xp3FbfXknsxvHcoT68okFX\/8AZGvSdvLpV\/L937pWf6VqCkf+41sR9itLibwRse0f63bdT1TS69zKPof0WC5tYqVairPqk41CK7T\/AKvkOvHK3my3wUVHGMkaai4+jWJM2et7Zi3bsmUql0GQH\/HQsLcldl8kuhXZQJcJP2DT0fvayHVBVR3BuyWlP5hmIZB\/tSEnXkbN2atfivvV15R8+dbl4\/QHNZON7L9CxHXisez4uP7ZI4qIuiCOpUnvTT9uS\/8At\/cJgh0d19i1KzazV+RVIqtqwrVS65ESfBajfkO9ld1EFQI7efy1o6z0dbg1O+ajeUrc2myBLo0qjMR5UckR2H4rTKgkhfkFNBYGPzjknz1JlezG3zw4yKdPeB7EOVSUrP6XNa+d06bNVFsNy7NZWArly9odCicY7nlk6vt7DwMeZBK+zz3b5f5fIcqQJsY7Ocfp+6jxN6TL4arFPuGi3rbyarS3KHIhsuRz4Dr0GKYzgcTz7pcbUojHdJx56VO2fTNcVn711fcqc9QJMSqSlVBBUlz2mC+uOhp1pkcuAbUWwQcZA7adSP0ybIw5bU6LZbbchhXNp1Mt4LQr4g8+x1vFbM7eL\/LpctQPmFVKSQf\/ANTULewUJkD5JXEVRG24sGrDQeYB+vinOyMUbMcfp\/8Apb65qLBuigzKBMnKZbmteEpxrgVIHyCwpJ+8HSFh7U0mzbEuO36XWnpf1xEW0tbyGGyklBTkeEhI8j651uf3k9ts\/wCor\/8Ay+R\/h6ovZTbZPdVGfx2\/2wkDP\/t67DUMSXMw5cVlNL2loPhYq1Vb7qHAlzvoP1Ud4+29xXbb9rUaoQKPHat2PDZbqC3FJqEGTFd\/G+EQO6XQhIByBg5wfLVqm7I1Gmw7ZckxrcVVIF5SLkqUnxD4jrS3XnEBKynJUPFSO\/8AMfodJqi9OFUr1IttLTvt9wOy2Kc0ZUnEn2fl4qknngp\/FqwfXGvdatLpmsu5Y1sVyjwY86QW8e0eIttCnAsthxZJSgq8NfHPnjXhEvsq7RW6OPKYGE3XCeoPn5nyWmMrAAscV+g\/VN9f9tHci8XpltVGlKftwU9HOQr3FOtTEvuR1KGSMpQkHHxGc6322W1sey67LrkuTAmSnYTEVp1tIK0Hm669j4BTjpx8gNbIP9JpgSVotOlglz32U04pfdQWS94yUgclNlpJXzHbAJ0pIPTtshVo8auUKlzGI8ttL0d2DVpTKFoUMpICHMEEHSS+xrV3YIwIs5rY6ArgJNbE7347\/NSMzdPL+KTiHhsD+aZAdP8AuOm5\/wB1LN10d52PUBOYYeiuFC\/5McfUleD3ylaAT6FtPw1vLg2VvKtSKxJYuSkRFVStxKsHG4Jy2GYiWQB73YhSQpPwx66d+9bN23se2pVy3VVrjRTIDfNxSavLUUpHyQrJ7Dz1olxdqjecCxY1uXlVJEyMxKMxqTNdiR2ngooLrviYRkJPY60n+yfWH8Lvf22AAP5Y6EED6gKuMvCu\/i\/v5pkqb0zXnCaWiRuZBURCchtpEIkJ5xG2ORyvvjitQ\/qz8c6c+9bBfuSNRm2LliwnKZGfhSFqbyFtOshpxSO\/uqxnHnjOnOc2M2pypUi3SopxkuTX1HBPzX66S17WX0+bamjS7ntOMpdcq8ajQW1lb5ckPrCEZStRHHJBJ9BrOyvZD2gzJo5ptQZbLqowKsUfXZSDNwWigHf3800athaeJtUks7kIaZnRajDYYCWyGESUoSO\/LupKUcc+owO2vFB2zRXavfky47kjMRJ8xcWm+62lwFMFEb2jly94Y58R2AydP5am3myN2QHajT9treSqNKehSGXKc1zZfZWUqQrt55GfsIPrrPqm1WzFFpkutVLb22mYkJlbz7qqc1hDaElRP5PoNaTfZPrJjcH6lbiAAe7G24O2\/Wgm++4J\/pd9QmLsraW0bLnRZzO4ypRi1FdS4uyGRyWqMhgpJHphAPb7NKe66btfclUh1u4bhg+000hcJwVJCDGcCgfER37KOME98p7fHWwjT9llTkwX9kIMZa7beuZhxdLj+G6w2Eq8NJx+XhafTAzrY7eVC1Ls29m3xF2OpcJyOpSYlNjGHKckkJSUgKaHFBJOMHuMZOs6f2I6hl5Ayp9TPGARYYBsemxThqWGwU1jvqEj7zq+3d3OMMP7oxoMdLT0aXGiz2uMtlzHJCs5x5diO\/c60Romy8Zx+RHvRSpblTj1WL7PI5qjustJaQhsISTwLaAgp75GlW5v3bNJoK6wraNqNIpLU2VXIyFsKMKNFdQ2442tKcOglzKcYyEq0ttvt4Yd43PGoibZRCgViHKn0WYh5K\/aWYz4Zd5JAHAkqSoDJ7HvrT0z2Jx4MYikz3lo6ABu12fHmmP1PHebEZ+v7JA7dzIlEoUinfUteqUiZMkVGYpmiSFMqefcKlBJWhIIHYds+WtvXE\/uooFQtZe3VzuQqnHXEeSKalkcFjiThSh5DTvx74tCXV26BDr0V2ouPPMCMhzLgW0AXAU+Y45Gc\/EaR9S3Guuk7zUaxZcCjmj1tL6Y4Ew+3o8JvmX1N+XhFXuD1yM+utY+xXs6+X3hxk4ybviPP8FGNWDfhEe3r+yayDt+HbbqFDuawrynOVmPHjVN5CB+OSwkIRx\/GZQMDOB6k6zf3vqQ\/TJlGZ2yvF6PPqDVUk+KUoW5Jb48V8i72xxT+jVLz6rJNr1OpIZRSJKTVJ9vQKaXCmW1OjpTwce7\/wAqWpfoAQCk5OdK6zt2Lt\/dZBti9YkLk7VplAddiIKUGY22l9laQe4StorBGeykj460T7J9CddmTcg\/bcNx5DboPoE3+JtG7YxfqseoN1yeplVT2prEgR1FbPiJjOcCUlJOC554J1gVKHElwoFOqO110ezUt9qREZYgpKGlt\/kEeG5jt6Dy0\/2OPqf09tUyon8o\/p1Rb7FezDKLWvFbj4zsnDVid3RhRxNAtlyqqq69qLsM5ycipFxVLPeShPFLmPExkDsDrbW3bzVIvCPd8HbK4yuE1JEKL4Edhph6QoF97BdyVL4pHpjv8dPyM5OST9+qKBUceY1vaN7ONG0PLZm4weXt5cT3OA6cif8AZQS6g2RpaIxv5pEbW02s06m1l6tU1cBU+tSpseO44la0NuEH3ikkZzn10ttHlkZ0Dz13sbOBoCpzSmeUyEVa9AY1TGTr1ryTg6kTEeuq5740ADz0fnDQhV0J\/L0aEg88jQhXdGjCvj\/Bo0IURvo2Bx2IqKf\/ADhkf+5Z1LMaij9G6AnYypj\/AH\/f\/wDcs6lcPLVzUNsuT1WL2fPFp0RPgqEd\/LQEj4arquqe62aCoAB5DVMAHy161TIOhLQVAkHPw1Xiny4j9GgEeQ0ZGk4QkIBXniP5n+DVU58tetU9fu0UjhFIxnzGdV1TIGjI0qVeQO\/lr12+WjzGvJUlCVLWQEoSVKJ9ANIUKpAyO2qEjOtfAuW3arSfr+nVuDIpvv8A8ltvpLXukhXvZx2IIPwxqxT7ys+rez\/Vl0UqV7W4ppgMzG1F1ae6kpAPcgeYGm8SSl6uqLUp9uVGJRiUzlx1pj4fLGXCDj8YASnv6gHGkDtnbG5tIotejXu8pciTGUmGr65cmkK4qH5zaOPmPLOnLgVSl1RDjtMqEeUll1TLimXAsIcT+Uk48lD1Hnr1PnQabBfqdSkNx4kVpTzzzqglDbaQSpSifIAAk6W9rRSjZajFUTTunqRGok19q3va49beZZK24Tggux1+Mr80h44Oe\/mdJ7c627r3nRX02ra1WZj3rJocymznmwlthuA+54q1qz7nJLYKQe6g6Pnp7aTuFtfuaxOo21W7NDTKQv2uYukvx5CwFHiSpKsgcjjvjJxrOase7mcRWt3Z7fhoylpMGIMIHwHDy1G57+gU0UMbx8UgB9Co+RrJv1rcCgbjKsmrqgQrSRakuGGcOqlewupLvDOSgOFDfL+m+HfTtVzb\/cVOw1r2NZU76su6nw4cZipeMUt091tsBxxaR\/LU8eSeHqVDyxnStbsu8pDXiR946m6g5AUiFEUn9ITraUSt0ShU9ESs7hQKk+CVGRJkMNLUD6YSQMD7NIHu6ikk0UTBYeCfQ\/mkzcVEr46eqtbYoct+tv23JgeyJf8AGddlLYUj8sn3srOcn0OkI\/YtzXFdNlVml2zXqBcNIVSHJ9UXKIiPQGmyJEZbaVcSs5WjjjzIVnT\/AEtpqr05bcectDUpkhuRGcAUkKHZaFdxnvkHSLO0r\/cjc+9v1g3\/AP69OJcOSSKONw+N1fK0n90Nur2unca3rmt9xlqj0jwVVWEuSpAq4D2UtED8kNfywE\/lE8T20meqnavcu\/pVp1zbmtPA0as0x96AiKy4EJZmoeckc3FDCkoQAEjzxj10\/FGpxpNPYpyp0qZ4KQkvynObrh\/mlkAAn7tYlyWwxc0NuHKqlUghtfMOU6WqOsnHkSnzHy0G\/BMDW8VE7eKb\/a2hVOfTdwZyKlMpce4rmlP0+Q0lIdbQlpplTiAQQOTjSyPPzzrMurbatStqrys9N5Vetza5S5EeM7PU3yaWptQSlPAAYJ+Px1smNsZlPJFF3GumMjhxDbshuQgH44cQT\/Drc2rb9x0R6Qut3lKrjbgSG0PRWWfCI8yPDAzn56aC7q1SviiDeJr78qP+ya9FFuy4a3bFz06zYsunM2VKpUhE2UG0+1OJb\/ELbxnjyaKVH56xbZsu9tvFVJNg7bUini75S5s2l+04hwW2YqGg2FIGAt5Se+BgDJ7kafjgCnirsCCMDSKc2t9qcW9O3AvBxTiir3KiGkp+ASlCQABp54uiZE1rvtmvkmRldLl0eHXHKO5T6VFvaNPplRpin1KZpMOSpgn2cge8oeE6SMAFTudL\/afaKrWZcVOdq1Vp78G2YdQgUdMdRLjseVJDpU6kgBJSlKUdiQfP5aVY2UsV85rLdUrJPmalVJEhKvtSpXH+DW9t2wbMtN9yTbds0+nvOo8NTjDIStSfgT54zpBx3uE6omjZxJ9EmqPs3TKRutU94Ga1LNaq7IhzW\/DSGHIiP5U0E\/mqScnmO6s4PkMY10baXFdF1xK9NrNNjpoEt2dQpKYhVIacUwppLbpzhTaStasDzzjTnA9snVibDi1KI7AmtB1h9BbcQfJSSO41IbrZR7dUy159OdD3BmVCtXDWobdYdpZhRJsOC20tuSQjMtZzlxfJCcDyCe3rrPgbWVhu67afnTUzhFq0u5arPbQG0OSlMeztMoRkkDion\/i\/PSk\/eM2nJOLJgpA9RyBP6Dqv7x+2iBiNRHowH\/g86Q2T96VjUJMg6Kbgg5cR+n7peZ8x5nVANJ22bAtq0pD0uiNTkOPpCF+PUH5CcA57BxZA+7SiJ76lbdbqFzQD8JsIB1UeeqZGToBHI6chA89V7aAfPVCe+hCr6jR20ZyRo\/OOhCCdUJ+Wq4Gjt66EKuhP5Y0EjQj8vQhXcn46NGD8NGhCid9HGkJ2QqYHf\/T9\/P8AamtSsBTkA9s9tcl+lj6TfYzYzbyTaN12nfMyU7VHJyF02FEW3wUhCcKLklBzlJ9MfPTxq+mi6Zy4D+9\/ucUDuB9XU8d\/+W6s57xJlPdHuCeayNDglxtPiimFOAoroL+cQQAB650J8wCAAfXXPSV9M301yHUON2Lue2E+Y+rqf3\/\/AHurrv0z\/TM4tChYW6ISnzAp1P7\/AP7zVQWtWyug5xjVNc\/\/AMNP0yfzvdzv1fT\/ANt1QfTS9Mf873c\/9X0\/9s0WUbroBjvnVdc\/j9NN0xj\/ALnm5\/6up\/7bo\/DTdMf87zc79XU\/9t0fEjddAB30ev3agB+Gm6ZP53m536vp\/wC26ofppumT1283O\/V9P\/bdG6N10B0dgdc\/vw03TH\/O93O\/V9P\/AG3Vfw0\/TJ\/O93O\/V9P\/AG3RbkEldAQR8Nay5ZzNMt2q1J8gNxITz6ifLCUE9\/0agh+Gl6Zf53u536up\/wC268ufTRdMLyFNPbcbmLQscVJVTqeQR8CPbNJZSbnml9S7ps+m7TbH2umqwl2+Z8GZeTbBT4LKX47zjQlegQZhbCgrzI79tLHeZix7cXY26229Fp08Um8h4\/1YylaHXZMF+IgDgMH8Y4wCR5Dv6aYT8MT0lhh6KNpNwPBkp4vN\/U9N4uD4KHtnf79XWfplOlRiM1CY2u3GajsEFppFKpwQ2R5FIEzA0USl3Uz7VtVO2W3cmLSIzZqYak1SUW2CsyJ7xU44soRgqytR7D0AGkXRa3fu7lkXnad3UPwVzaQ9Fitv0mRAbcW62pPEqcUeQ7j8nuNRs\/DTdMmcjbrc7Px+rqeP\/wDM1T8NL0zqJJ263MBP53sEDP8AfelOwRumm2O6e9pLa2O3CkTpUal7pfWMimvW\/UKjIgRoEthla22AoK5O5b5PNqPZRCfgdOZfdaq0KpW\/uLYkWa\/cEywZdMrjSao85UIEpNKbWn2hg+6G0pSFBQwSt3PrpA1f6VnZCrVKbOeserOplyUSD7VZcB1xRb7NqWr6x95SR25avN\/S37Ws1J+sNW5W0zpLQYfkizYXiutgYCVK+s8kADGDqPiN8lZGNsCXt+p\/RSQ2GqNUj7X73Gx3n36TCKnbbKSpaUvLo7LjiWiSc\/yQpRIHkoq02+39kUa9d6LLhQKLac9p\/bK35dWRU4viOkJklTy2iPJ7j3JPy03VI+lv2sokEUqk0W4adDBURHiWZBQ2Co5UeIqYGSTrCpn0pOx1LaTGp0K86cyEKZKYVi0pKi2onKApVSJA7+XlpC49GlKMdo\/6jfv\/AEU7OkiZWpGyVNFcKgGanVY9P5kkmCia8mN598eEE4+WNPGVA+72J+AOdcwYH0pfTlEiMQnJ++6WYyQ22zDptIiNIQPJISiV2A+3W4oH0sPSjQKp9btW3vhOkcVJPty4rzZz5\/i1TuPp8NKC\/wAE18UTBYfZ8gV0p0DHrqAA+mk6YRgfvebo9v8Ae6n\/ALbqv4abpiP\/AHPN0f1dT\/23UnxeCr2VP4EDyGqkjGuf\/wCGk6Yf53m6P6up\/wC26Pw0vTD5fvebo\/q6n\/tugWlsqf3bB7aB5agD+Gm6Ycf63u6H6up\/7bo\/DS9MIH+t9uif\/VtP\/bdOGyBup\/8AbVRjjqAA+mm6YT57d7o\/q6n\/ALbo\/DTdL47Hb3dEf+rqf+26Eqn6PXVRjUAPw03TD5DbvdHH\/B1P\/bdV\/DS9MI8tu90v1dT\/ANt0IU\/hjvqn2agEPppemE5zt3ul+rqf+26B9NL0wY77e7pfq2n\/ALboQp\/gjXk4z5agD+Gm6YQe23m6P6up\/wC26Pw03TFnP73e6P6up\/7boQp\/6oPyvLUAfw03TCfPbvdH9XU\/9t1UfTS9MOe23e6X6up\/7boQp\/DHc6OxVqAI+mm6YP53e6X6up\/7bqg+mm6Yif8AW73R\/V1P\/bdCFP8AIwR31THfOoBH6abpi7f\/AEd7o\/q6n\/tuqfhpemEn\/W73S\/V1P\/bdCFP8dtVyCe41AD8NL0wj\/ud7pfq6n\/tuj8NP0xeu3e6P6up\/7boQp\/qx6aEEc9QA\/DT9MH87rdH9XU\/9t0J+mm6YAr\/W73S\/V1P\/AG3QhdBcj46Nc\/fw1HTF\/O73S\/V1P\/bdGhC4tFRPmToyfjo0aEIyfjo0aNCEZPx0ZPx0aNCEZPx0ZPx0aNCEZPx0ZPx0aNCEZPx0ZPx0aNCEZPxOjJ+OjRoQjJ+OjJ+J0aNCEZPxOjRo0IVQpQ8lH9OqEk9yTo0aEIyfjoyfjo0aEIyfjoyfjo0aEI0aNGhCNGTo0aEIydGjRoQjRo0aEI0aNGhCNGTo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEL\/\/Z\" width=\"258px\" alt=\"labor efficiency variance calculator\"\/><\/p>\n<p>Understanding the difference between labor efficiency variance and labor price variance can help you calculate labor costs and variances in those costs more effectively. In this article, define and compare labor efficiency variances versus labor price variances. Total direct labor variance can also be divided into direct labor rate and direct labor efficiency variances.<\/p>\n<h2 id=\"toc-1\">What is Variable Overhead Efficiency Variance?<\/h2>\n<p>A labor variance that is a negative number , on the other hand, is unfavorable and can result in profit that is lower than expected. An unfavorable variance occurs when actual direct labor costs are more than standard costs. The direct labor variance is the difference between the actual labor hours used for actual production and standard labor hours allowed for actual production on standard labor hour rate. Enter the number of direct labor hours budgeted, the number of direct hours actually worked, and the average hourly rate into the calculator to determine the labor efficiency variance. Companies tracking the skill level of employees and their motivation for work might find that they have a highly motivated, more skillful workforce than their competitors. Companies can use labor efficiency variance and labor price variance to learn where skills gaps exist as well, which can help resolve the issue and improve efficiency across the company. A labor efficiency variance is defined as the total difference in cost between budgeted labor hours and the actual labor hours worked on a job.<\/p>\n<ul>\n<li>Direct Labor Mix Variance can be used to make a product more cost-efficient, less wasteful of resources, and save time during production.<\/li>\n<li>The following equation is used to calculate a labor efficiency variance.<\/li>\n<li>The planning and operational variances for any measure can be calculated as the difference between planned budget and revised and actual results and revised budgets.<\/li>\n<li>The standard direct labor hours allowed in the above formula is the product of standard direct labor hours per unit and number of finished units actually produced.<\/li>\n<li>It is defined as the difference between the actual number of direct labor hours worked and budgeted direct labor hours that should have been worked based on the standards.<\/li>\n<li>Training of work force in improved production techniques and methodologies.<\/li>\n<\/ul>\n<p>Direct Material Usage  Variance measure how efficiently the entity\u2019s direct materials are using. This variance compares <a href=\"https:\/\/business-accounting.net\/comparison-of-labor-price-variance-vs-labor\/\">labor efficiency variance calculator<\/a> the standard quantity or budget quantity with the actual quantity of direct material at the standard price.<\/p>\n<h2 id=\"toc-2\">Sales Quantity Variance: Definition, Formula, Explanation, And Example<\/h2>\n<p>Direct Labor Mix Variance does not include overhead costs or product mix changes that would need to be taken into account. Since this variance is on account of more or less yield for the input used, the people or department responsible for managing the production operations is answerable for this variance.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"labor efficiency variance calculator\"\/><\/p>\n<p>Sometimes due to idle hours or efficient labor management that can decrease the total labor hours. The shortage of regular labor staff or temporary hiring of skilled labor due to expansion requirements can also cause a change in the total labor hours. At the end of each production unit, the management will then account for the actual labor hours against the revised labor hours. Any deviation will be noted as labor rate operational variance as the production operations caused the variance. The only difference in this variance is the price paid for aluminum. Both labor efficiency variance and labor price variance have different causes for both favorable and adverse outcomes. The various causes highlight some of the key differences in what each formula is measuring and can help the company identify where it might need to invest resources to increase production outputs.<\/p>\n<h2 id=\"toc-3\">Direct Labor Usage Variance<\/h2>\n<p>To compute the direct labor price variance, subtract the actual hours of direct labor at standard rate ($43,200) from the actual cost of direct labor ($46,800) to get a $3,600 unfavorable variance. This result means the company incurs an additional $3,600 in expense by paying its employees an average of $13 per hour rather than $12. It is necessary to analyze direct labor efficiency variance in the context of relevant factors, for example, direct labor rate variance and direct  material price variance. It is quite possible that unfavorable direct labor efficiency variance is simply the result of, for example, low quality material being procured or low skilled workers being hired. The hourly rate in this formula includes such indirect labor costs as shop foreman and security.<\/p>\n<div style='border: grey dashed 1px;padding: 12px;'>\n<h3>Home Builder Efficiency to Weather an Economic Downturn  Pro Builder &#8211; Pro Builder<\/h3>\n<p>Home Builder Efficiency to Weather an Economic Downturn  Pro Builder.<\/p>\n<p>Posted: Thu, 04 Aug 2022 07:00:00 GMT [<a href='https:\/\/www.probuilder.com\/downturn-revisited-why-efficiency-wins-every-time' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>A labor variance that is a positive number is favorable and can result in profit that is higher than expected. A favorable variance occurs when your actual direct labor costs are less than your standard, or budgeted, costs, reports Accounting Coach. <a href=\"https:\/\/business-accounting.net\/\">https:\/\/business-accounting.net\/<\/a> There could be various reasons for both favorable and unfavorable variances. A favorable variance may not always be good and vice versa. But the point to focus on here is how the company arrives at the standard rate for analyzing the variances.<\/p>\n<p>If the actual cost of producing the watch is lower than what was budgeted, Health Dart will make more money on each watch than what was estimated. If revenue items like sales are higher than budget, the company will also make more than the budgeted amount. In a 42 hour week, the department produced 1,040 units of X despite the loss of 5% of the time paid due to abnormal reason. The hourly rates actually paid were Rs 6.20, Rs 6 and Rs 5.70 respectively to 10, 30 and 60 workers. It is that portion of the labour cost variance which arises due to the difference between the standard rate specified and the actual rate paid. Consult with the manager in charge of your direct labor employees to determine the underlying cause of your variances and determine what you need to improve for the next period. Various factors may influence the labor expense for the part of the business, reports Accounting Verse.<\/p>\n<p>It is a very important tool for management as it provides the management a very close look at the efficiency of labor work. The standard may be based on an assumption of a minimum amount of training that employees have not received.<\/p>\n<h2 id=\"toc-5\">Overhead Efficiency Variance Calculator<\/h2>\n<p>Say you operate a bicycle factory, and you use aluminum to manufacture bike frames. During planning, you come up with a standard or budgeted price of $5 per pound for aluminum. When you review your actual costs, you find that the real price paid was $5.75 per pound. A favorable DL rate variance occurs when the actual rate paid is less than the estimated standard rate. It usually occurs when less-skilled laborers are employed . However, the use of under-qualified laborers may result to excessive time in performing tasks , excessive raw materials used , and\/or poor product quality. As shown in the following, the labor rate variance is $ favorable, and the labor efficiency variance is $234,000 unfavorable.<\/p>\n<p>He is a four-time Dummies book author, a blogger, and a video host on accounting and finance topics. Actual hours paid 1,500 hours, out of which hours not worked are 50. It is critical to know if labor estimates are accurate so that managers know how much weight to put on them for future planning purposes. It is also useful for determining whether future cuts will be required, as dictated by working capital. If the company fail to control the efficiency of labor, then it becomes very difficult for the company to survive in the market. The management estimate that 2000 hours should be used for packing 1000 kinds of cotton of glass.<\/p>\n<h2 id=\"toc-6\">Tired of competing on price?<\/h2>\n<p>For example, many of the explanations shown in Figure 10.7 &#8220;Possible Causes of Direct Labor Variances for Jerry\u2019s Ice Cream&#8221; might also apply to the favorable materials quantity variance. Skilled labor affects both variances differently but can affect labor production as a whole when more skilled laborers make up the bulk of the company&#8217;s workforce. ABC Company is producing crystal glass in a very high tech company. The company is recently implemented the standard costing system.<\/p>\n<p>This can help the company establish its basic operational costs and track the compensation it provides its employees. It also helps the company learn which of its products or services are the most labor-intensive and whether the company can reduce those costs and increase its profit margin. Variable overhead efficiency variance is one of the factors that impact the total variable overhead variance. The other important factor is the variable overhead spending variance. Depending on the production demands to increase or decrease the labor staff, the management will likely revise the original budgets. The focus then shifts to achieve the revised labor hour targets.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\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\" width=\"252px\" alt=\"labor efficiency variance calculator\"\/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content How to Calculate Employee Labor Percentage on Hourly Employees What is Variable Overhead Efficiency Variance? Sales Quantity Variance: Definition, Formula, Explanation, And Example Direct Labor Usage Variance The Importance of Revenue Variances Overhead Efficiency Variance Calculator Tired of competing on price? The difference between the actual number of direct labor hours worked and budgeted [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[36],"tags":[],"_links":{"self":[{"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/posts\/1765"}],"collection":[{"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/comments?post=1765"}],"version-history":[{"count":1,"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/posts\/1765\/revisions"}],"predecessor-version":[{"id":1766,"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/posts\/1765\/revisions\/1766"}],"wp:attachment":[{"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/media?parent=1765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/categories?post=1765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/persadakis.com\/index.php\/wp-json\/wp\/v2\/tags?post=1765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}