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[[handwritten calculations and comments]]

70,-


27
13.5



30   26,500
40   34,000
12   10,720
-----------
     71,220



answer for Goya-

75,000

Cho foiget [[?]]


120
40,560

12,000
  1280
-----
10720

24,500-
36,000-
 9,500-
-----