? = 21.91% of (36.2 × (144.01 + 5.95)) + 16.71
ATQ, ? = 21.91% of (36.2 × (144.01 + 5.95)) + 16.71 ? ~ 22% of (36 × (144 +6)) +17 ? ~ 22% of (36 × (144+ 6)) +17 ? ~ 22% of (36 × 150) +17 ? ~ 22% of 5400 +17 ? ~ 1188 + 17 ? ~ 1205
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