Epsm accountancy department costs quiz The ending work in process units in Department 1 are 100% complete as to materials and 70% complete as to conversion costs. could you help me with some guidance on EPSM UNIT Epsm unit 8 creating the report quiz answers part. Total views 100+ Strathmore University. The company may consider reducing the production of trestles; and manufacturing other new products with current Feb 15, 2023 · PQ magazine is a free monthly magazine for student accountants, focusing mainly on the ACCA, CIMA, CIPFA, ICAEW and AAT qualifications. Integrated case study. This video is all about ACCA's Ethics and Professional Skills Module - it explains its importance and the benefits that it brings to students. The company's mission is to maximize the value and utility of digital assets through our comprehensive product suite including advanced trading solutions, liquidity aggregation, tax-efficient asset-backed credit lines, a high-yield Earn Interest product, as well as the Nexo Platform and Nexo Wallet with their top-tier A community for fans of the critically acclaimed MMORPG Final Fantasy XIV, with an expanded free trial that includes the entirety of A Realm Reborn and the award-winning Heavensward and Stormblood expansions up to level 70 with no restrictions on playtime. Mar 3, 2020 · To read this answer you need to login March 3rd 2020 AN ACCA USER 1 Report. Retagged March 23th 2021 You will also need to recommend how to reorganise your department to save costs and manage the people retained within the department most effectively. 1/3/2022. Exit from CETA takes place in one year’s time. pdf - Pages 100+ Total views 100+ No School. Organisations know and trust ACCA designation. pdf), Text File (. Can anyone please help me wit it. pdf Can anyone share some light on the EPSM? I’m a bit confused, noting that it’s recommended to be completed before strategic exams which I would like to We would like to show you a description here but the site won’t allow us. Section 8: Advanced Audit and Assurance (AAA-INT) a Introduction b Syllabus c EPSM knowledge of the AAA-INT exam The three positions to be retained in-house are as follows: Role 1: Accounts manager (payables, receivables and credit control) Description: This role involves having responsibility for dealing with the global business services company on all matters relating to accounts payable, receivables and credit control. Increasingly, and rightly, clients are demanding accountants that are well versed in the latest ethics of accounting practice. com Mar 29, 2021 · EPSM - Understanding Unit 8. HOT Ethics and Professional skills module unit 7 1 2 … 5 6. Qualified (FQ) Accountants + 3 Part Qualified (PQ) Accountants + 4 Accounting Technicians Qualified (FQ) Accountants and one Part Qualified (PQ) Accountant re not to be replaced, and the company will continue to operate the accountancy function in-house Apr 9, 2022 · Unit 8 Section 6: Accountancy group cost option A and option B Cost +4 Votes. is the sales volume at which total revenue equals total cost Need help for EPSM Unit 8 Analysing the 6 Dec 21, 2023 · Unit 4 Comprehension Test: SGNL 1401 ASL I - 17470 & 17471 (1st 8 week). • Cost cutting comes under crisis stabilisation, wherein the top priority is t improve the immediate cash flows following the MEXIT decision. ACCA accounting (SBR P3) 87 Documents. The retained skeleton staff, post-outsourcing, Oct 7, 2021 · Brilliant Accountants as 4. answeredTime Q What would be the predicted sales with the following data: Distance from the capital = 150 Population = 15000 Ticket bar Apr 24, 2020 · Hi! As Kim mentioned earlier there are 4 elements of the total accounting cost for Option B: – The outsourcing cost: 292 – Redundancy cost: 25% of the current annual salaries of the redundancy – but here you have to take into account those who plan to leave before Mexit as the company do not have to pay any redundancy cost after them (this information was in the first spreadsheet) Oct 8, 2022 · To read this question you need to login #EPSM. no course. pdf from COM MISC at Oxford Brookes. It is divided into three units that cover ethics and professionalism, personal effectiveness, and innovation and skepticism. We would like to show you a description here but the site won’t allow us. Aug 16, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the outsource option , "543" Kindly help me out guys. If you can, you should remove the content. Kim Smith. ACCA New EPSM answers about unit 7 and unit 8 calculation answers. 45690; 60; 2 months ago. ” means those costs don’t change unless you’re told otherwise. • this is essential following mexit as we need to have free cashflows for us to meet our short-term obligation and ensure our liquidity position does not detoriate. Apr 8, 2021 · EPSM Unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams a) Re-organisation of the accounting department. divyatomar0245. Recategorized May 8th 2025 Epsm unit 8 Having trouble with the case study integrated quiz where you need to consider option A and option B, is it possible for someone to help me with my approach as I’ve done all the units and this is the only part I’m stuck at before I can attempt the final quiz. epsm acca unit 8, 9 or 10HI, IF YOU NEED ANY HELP IN ANY UNIT OF EPSM ACCA specially unit 7,8,9 and 10 of epsm acca, KINDLY CONTACT AT dapurette@gmail. Question 1. c) Accountancy department costs quiz. Feb 2024 update The document outlines four strategic options identified by a subcommittee: 1) Cost reduction through outsourcing accounting and finding domestic alternative suppliers. Assuming all staff who resign pre-MEXIT are replaced, the forecast post exit (after MEXIT) accounting department costs as a percentage of sales would be 40%. Each unit covers key topics through multiple sections and includes assessments to evaluate learners. Iain Morton is a financial accountant reporting to the CFO at Bexall Pharmaceuticals. However, it's crucial to assess the long-term economic impact of outsourcing compared to the benefits of retaining accounting functions internally. Aug 21, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Started by: Nafi-Rahim. d Rules vs principles quiz Section 4: Fundamental principles a About ACCA’s fundamental principles b IFAC’s five fundamental principles c Summary d Fundamental principles quiz Section 5: The framework a The framework b The 4 step process c An ethical dilemma d Further considerations e Summary f Framework flowchart g The framework quiz EPSM Unit 8 strategic option quiz 2. b) Meeting with CFO to discuss options. With more than 250,000 current members and 541,930 aspiring members worldwide, ACCA offers the prestigious Chartered Certified Accountant qualification. ,). Aug 15, 2023 · EPSM unit 8 department cost assessment +1 Vote. For example, the ethics unit covers rules versus principles, frameworks for ethical decision making, and case May 2, 2020 · EPSM (Unit 8: Integrated Case Study (Stragic Planning) - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA It is the largest and fastest growing accountancy qualification in the world, with 198,000 fully qualified members and 486,000 students worldwide. Retagged September 4th 2022. To develop ethical decision-making and professional behaviors. HOT Problem in calculating outsourcing cost 1 2 3. but operating with the reduced workforce ue to the need for increased overtime and the costs of hiring temporary workers to cover peak times. Option B A B C D 1 TELFORD ENGINEERING P/L account: M'000 2 Sales 8,000 Costs Production costs Materials -2,000 Staff costs -1,500 Overheads -300 Distribution … Jun 11, 2019 · Section 1: Unit Introduction a Introduction Section 2: Strategic Business Leader (SBL) a Introduction b Syllabus c Professional skills d EPSM knowledge in the SBL exam Section 3: Strategic Business Reporting (SBR) a Introduction b Syllabus c EPSM knowledge in the SBR exam Section 4: Options exams a Introduction Section 5: Advanced Financial Feb 19, 2024 · I have been trying to solve the Question from unit 8. Is through the exercise. Section 11: Human resource planning. need a help regarding the calculation for current sales profit margin. For instance, if analysing a purchases ledger, you would at this stage produce counts of the number of transactions for each department and cost centre, the minimum, mean and maximum for amounts, etc. Find answers to Unit 8 Quiz Version A on YouTube. Q1: As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with C This post has been hidden 70 student(s) online now Back to Posts 20K subscribers in the ACCA community. All the best. 2) Market expansion by targeting new international markets to replace lost revenue from CETA. Pass your exam using our Study materials (Course notes, revision course, mock exam, past papers, practise test). In this video, I give the answers to Cases 7 and 8 that were discussed on yesterday. it says the company turnover at full length is 8 M. Retagged October 8th 2022 EPSM MODULE DISCOUNT. Your solution’s ready to go! Our expert help has broken down your problem into an easy-to-learn solution you can count on. To read this answer you need to login July 22nd 2023 AN ACCA USER. Section 1: Introduction Welcome to r/accesscontrol, Reddit's one-stop shop for everything relating to access control systems and security systems in general. Materials costs as a percentage of sales would match the current rate. You will also be given the responsibility for chairing a strategy development sub-committee to evaluate possible strategies to take the business forward successfully Sep 28, 2023 · COST REDUCTION • Cost Cutting is a key strategy to turn around. Basic Accounting Quiz 1. April 9th 2022 AN ACCA USER 1 Report. 000 also have to recommend how to reorganise your department to save costs and to manage the people retained within the department in the most effective way. 2 Replies. docx), PDF File. pdf), Text File. Jan 23, 2020 · Please look at my earlier posts on this thread. Recategorized July 30th 2022. Get great deals on Office & Business Technology Chat to Buy Aug 16, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in- help me guys I am stuck on this. 2. 0 Votes Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A) and the outsource option (B); to assess which option will be most economical for Telford Engineering in the future:-Enter the accountancy department costs for Option A:-Enter the accountancy department costs for Option B: The operating results of the company are as follows: Product A: Sales in units =3,000; Sales price per unit = GH¢12; and Variable costs per unit = GH¢6; Product B: Sales in units = 4,000; Sales price per unit = GH¢7; and Variable costs per unit = GH¢4. Login This video is about Ethics: Unit 8 Section 6: Advanced Performance Management (APM) a Introduction b Syllabus c EPSM knowledge of the APM exam. TELFORD ENGINEERING P/L Answer to Question 02/03 Calculate and compare the forecast. EPSM syllabus 290419 - Free download as PDF File (. Conditional Exemption (CE) Programme importation costs (such as custom duty and cargo charges, etc. Sep 10, 2019 · strategic options identified by the sub-committe strategic option 1- cost reduction • cutting costs is a key strategy to turn around. EPSM unitsyllabus. Mar 17, 2021 · Please guide what is the answer of quiz 1 q1 of unit 8 accountancy cost. March 17th 2022 AN ACCA USER. In addition, the company incurred total fixed costs in the amount of GH¢10,000. Aug 6, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); What is the right answer? Please support. The second does anyone know how to solve this EPSM question of Unit 8 Accountancy department Quiz This document provides a syllabus structure for an ethics and professional skills module. September 4th 2022 AN ACCA USER. Overview of the EPSM syllabus that I got online. 4) Reconstruction of the value chain through Outsourcing would mean that 4 0 % of the other non-staff accounting department costs could be saved each year. Section 7: Advanced Taxation (ATX-UK) a Introduction b Syllabus c EPSM knowledge of the ATX-UK exam. Accounting Acca epsm unit 8 accountancy department quiz answers pdf. Enter the accountancy department costs for Option A (to the nearest $M'000) Struggling with the answer to unit 8 quiz on option B, can anyone offer guidance? My answer is 756 but is incorrect. Accounting (AC202) 197 Documents. AA. Hope this tips helps you break the invisible wall due to difference in decoding question. Question 0 2 / 0 3 Calculate and compare the forecast total accounting costs in the year following MEXIT under the outsource option (B); to assess which option will be most economical for Telford Engineering in the future Sep 4, 2022 · EPSM Unit 8. By being grounded in real business examples and covering the full range of advanced ethical and professional skills, the Ethics and Professional Skills module gives you a real edge when applying to discerning potential employers. Section 12: Strategic planning We would like to show you a description here but the site won’t allow us. Sanchez is confident and assured. maith154. Course. December 5th 2023 AN ACCA USER. October 8th 2022 AN ACCA USER. Option 1 would leave the department with a head of accounting, 2 FQ accountants, 3 PQ accountants, and 4 technicians at 10% higher pay plus 25% extra in costs. July 20th 2023 AN ACCA USER. For the first question I entered the below formula: Please can someone indicate what’s wrong in my formula. Amiirah05. ’ Online courses for ACCA, CIMA, CAT, and DipIFR qualification. Study with Quizlet and memorize flashcards containing terms like Department 1 started the month with no work in process. Yips Treats had $10,000 in direct labor costs, $15,000 in indirect labor costs, and $45,000 for all manufacturing overhead costs for the month of December. You are also given the responsibility of chairing a strategy development sub-committee, formed to evaluate possible strategies to take the business forward successfully. 2) Market expansion to countries beyond CETA due to weakening of local currency. EPSM UNIT 8: Integrated Case Jan 3, 2022 · 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. EPSM - Free download as PDF File (. Started by: sarmadkhalid45. 3) Product diversification into related products like mast-climbers and dam construction Terms; Ads and Cookie Settings; Quizlet for Schools; Parents; Language Dec 13, 2020 · So now exams are over for this season (awaiting/dreading the next March session!), I know a lot of ACCA students will take advantage of this quiet, winter period to power through the Ethics module. A new opportunity has arisen to sell the lost CETA volume in alternative markets at the same price, restoring full capacity. doc /. To read this question you need to login #EPSM. Additionally, the cost of importing materials from CETA has increased due to currency devaluation, but a also have to recommend how to reorganise your department to save costs and to manage the people retained within the department in the most effective way. Login to read Jan 31, 2024 · Ask ACCA Tutor Forums ACCA Ethics and Professional Skills Module. So I can complete the unit. Excel File Edit View Insert Format Tools Data Window Help Sun 23 Jul 8:59 PM YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8 calculating the accountancy department costs per year spreadsheet (1) Home Insert Draw Page Layout Formulas Data Review View Tell me Share Calibri (Body) 11 Paste BIU ' A Wrap Text General 2-98-0- Merge & Centre %" . a) Redundancy planning. The first step is to describe the raw data. Retagged August 16th 2023. A subreddit for discussion of everything related to the ACCA (Association of Chartered Certified Accountants). Login to read Telford Engineering can take advantage of opportunities arising from MEXIT to cut costs, expand markets, and diversify products. Has anyone got any tips on how to approach this one? Aug 13, 2023 · Hello all, I am struggling with the accounting department cost quiz in the EPSM unit 8. It includes 3 units that cover ethics and professionalism, personal effectiveness, and communication and interpersonal skills. Unit 8 Strategic Options Presentation PDF - Free download as PDF File (. Enter the accountancy department costs for Option A (to the nearest $M’000). To focus on financial The Ethics module regulations specifically prohibit the sharing of EPSM content, including quiz/final assessment answers online. Login to read. The first unit introduces broad ethical values and frameworks. The case sets the background against which the deliberations and actions of the audit team finalising the annual audit and those of the accounting department of the company can be analysed. You need to correctly identify the intercept value and x1 to x4 in the spreadsheet. Telford Engineering lost 30% of its exports to CETA customers after MEXIT, reducing sales. ⭐️ ACCA EPSM Ethics Professional Skills Module - EVERYTHING YOU NEED TO KNOW! ⭐️👇 CLICK THE LINK BELOW TO ACCESS THE ACCA PER MATERIALS IN THE VIDEO! 👇http Mar 7, 2022 · values, known as the cardinality of data, and how many instances of each value exists. Feel free to talk shop, share pictures of your work, share any advice and ask any questions to get you out of trouble! Jun 12, 2024 · Hi, I am struggling with EPSM Unit 8, Accountancy department cost quiz, could you please help me with this? EPSM Unit 8. 3) Product diversification into related products like mast climbers to protect against reduced sales. Jan 2, 2023 · acca espm unit 8 post mexit - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams #EPSM. Nov 29, 2023 · Enter the accountancy department costs for Option B (to the nearest $M'000). b) Redundancy planning quiz. Aug 12, 2023 · Hello all, I am struggling to past EPSM unit 7 end of the unit quiz. The document outlines the structure and contents of the Ethics and Professional Skills Module syllabus. Accounts. August 15th 2023 AN ACCA USER. Equivalent units of production for Telford Engineering is considering two options for its accounting department following expected resignations: 1) Retaining staff in-house at increased salaries or 2) Outsourcing most functions to an offshore partner. To read this question you need About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright Jul 3, 2024 · To read this question you need to login #EPSM. To assess time management skills. Mar 16, 2022 · These can be sold at the same price, bringing the factory back to full capacity. 1-Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. AI Quiz. Join. Each unit includes multiple sections that delve deeper into the topics. For your answer only provide the Calculate and compare the forecast total accounting costs in the year following MEXIT under the restr economical for Telford Engineering in the future. #UNIT * April 22nd 2020 AN ACCA USER. Mar 29, 2021 · #ethics #profesionalskills #acca #update #peer assessment To test technical accounting knowledge. 1615; 6; 2 months ago. Retagged March 17th 2022 Mar 24, 2021 · To read this question you need to login #STUDENT SUPPORT. About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright This document provides a syllabus structure for an ethics and professional skills module. Additionally, Telford can protect against reduced You also have to recommend how to reorganise your department to save costs and to manage the people retained within the department in the most effective way. Relationships between variables are examined in the data The three positions to be retained in-house are as follows: Role 1: Accounts manager (payables, receivables and credit control) Description: This role involves having responsibility for dealing with the global business services company on all matters relating to accounts payable, receivables and credit control. Retagged December 5th 2023. 0 0. The materials cost of these additional sales, as a percentage of sales to the nearest whole percentage, will be the same as it is currently (See P/L account one year after MEXIT under the outsource option in the spreadsheet). Diversifying the product range can help to reduce the risk of; depending the company source of income on single product. Syllabus structure ETHICS AND PROFESSIONAL SKILLS MODULE (EPSM) Ethics and Professional Skills Epsm unit 8 answers acca pdf. 0 Votes. So, in the step 2, we will calculate the forecast total accounting assets cost for year Mar 17, 2022 · To read this question you need to login #EPSM. Download. #EPSM. The company can expand to new foreign markets made more affordable by the weaker local currency. Retagged July 20th 2023 To read this question you need to login April 18th 2020 AN ACCA USER 4 Reports. Recategorized December 6th 2023. YCYpULNR2wJsPnhP - mExQ0s5AvoTTjdQS-EPSM - Unit 8 - Calculating The Accountancy Department Costs Per Year Spreadsheet Telford Engineering's financial statement shows sales of $8 million with total costs of $6,560, including $2,000 for materials, $3,000 for staff costs across different departments, and $1,560 for other costs like overheads 1 - Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Calculate do not include any symbols, for example, "543". They’re among the world’s best-qualified and most highly sought-after accountants – and they work in every sector you can imagine. Started by: musowi75. If you are not able to do so, please let us know where the content is and we will request their removal. To read this question you need to login #STUDENT SUPPORT. If you work through the explanations in the illustration earlier in the unit you should be able to work these Qs out. Jul 20, 2023 · To read this question you need to login #EPSM. • We have already outsourced the majority of the Accounting department functions which has helped reduce costs. Our qualifications; Getting started; Your career; Why ACCA? Blog; Sign-up to our industry newsletter; Our qualifications. Recategorized September 24th Nexo is the world’s leading regulated digital assets institution. Telford Engineering is considering strategic options to address financial challenges following its country's exit from a trade agreement, including cutting costs by outsourcing functions and finding alternative material suppliers, as well as expanding into new foreign markets to replace lost revenue from reduced ACCA AFM by Daniel Ho - video explains the critical areas to concentrate on to cross over the 50 marks required for a pass #acca #accaexams #accaexam #accaexamsuccess Buy ACCA EPSM unit 7 & unit 8 calculation answers in Singapore,Singapore. Feb 26, 2022 · strategic options identified by the sub- committee strategic option 1- cost reduction • cutting costs is a key strategy to turn around. Begin your accountancy journey. d) Redundancies within the accountancy department quiz. Jul 2, 2024 · View Notes - EPSM syllabus 290419_240619_160827. Jan 5, 2020 · These can be sold at the same price, bringing the factory back to full capacity. c) Deciding on who to retain. September 20, 2023 at 8:50 am #692307. 1K members. Oct 24, 2023 · VIDEO ANSWER: Solution for this question is, first we will identify the relevant cost for accountancy department under the reconstructed in the house option A. March 29th 2021 AN ACCA USER 1 Report. txt) or read online for free. The EPSM module, replacing the old PEM module in October 2017, is a compulsory requirement which ACCA students must complete, as… Dec 19, 2021 · there is this case of a company exiting a trade union. The module is divided into three units: 1) Ethics and Professionalism, 2) Personal Effectiveness, and 3) Innovation and Scepticism. Q Question 01 Calculate and compare the forecast total accounting costs in the year following MEXIT under the restru questionLanding. See Answer See Answer See Answer done loading We would like to show you a description here but the site won’t allow us. March 23rd 2021 AN ACCA USER. It's packed full of study tips, advice and guidance on Jun 1, 2024 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Login to read 3 Replies. Login to read a) Re-organisation of the accounting department. In this unit, the YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8_calculating the Accountancy Department Costs Per Year SpreadsheetFree download as PDF File EPSM UnitPrioritisation-ActivityFree download as Word Doc. During the month, 10,000 units were started, and 8,000 units were completed and transferred to Department 2. Cost reduction efforts include outsourcing accounting functions and finding alternative domestic material suppliers. The document outlines four strategic options identified by a sub-committee at Telford Engineering: 1) Cost reduction through cost cutting measures like outsourcing accounting functions to improve cash flow. Option 2 would Mar 22, 2024 · By outsourcing accounting tasks, Telford Engineering aims to streamline operations and potentially reduce overhead costs associated with maintaining an in-house accounting department. ACCA Ethics Module - Unit 8 Presentation on Strategic options discussed by the sub-committee formed under Head of Accounting, Jamie Roberts. Since its inception in 1904, the Association of Chartered Certified Accountants (ACCA) has been a global leader in professional accounting. Recategorized September 24th 2023. This post has been hidden 131 student(s) online now Back to Posts Aug 13, 2023 · Hello all, I am struggling with the accounting department cost quiz in the EPSM unit 8. Cost reduction Product diversification. Section 1: Introduction View YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8_calculating the accountancy department costs per year from ACCOUNTING COST ACCOU at University of Limpopo. July 3rd 2024 AN ACCA USER 1 Report. Nz6S73Tk Kj1-j6-9 z INMu Jv N 2BBTtj 0u-EPSM Unit 7 End of unit quiz MR. This post has been hidden 45 student(s) online now Back to Posts Nov 19, 2019 · Hi, Is anyone else having issues with the ethics and professionalism module you do direct with ACCA (the new one from Nov 2017) I am stuck on the final 6 questions (strategic options) where you have to calculate the profit based on certain business routes taken. #STUDY BUDDY. Post exit general increase in departmental staff costs due to staff replacements (excluding Accounting Dept. ) = 10% Increase in salaries of replacement staff in the accountancy department due to MEXIT announcement = 20% Assumptions 1. 100% (2) 8 ACCA EPSM UNIT 8 INTEGRATED Sep 12, 2023 · YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8_calculating the accountancy department costs per year Jan 19, 2020 · Also, “Assume that costs are fixed apart from …. 135866; 139; 2 months ago. Feb 11, 2025 · The Basics. ftefssn osmrc pcuqlf mpcap xdvfx rpgjz gowqfx nbobi gjpzfd cxg