Material Requirements

Planning (MRP)
and ERP

© 2014 Pearson Education 14 - 1

 Outline
 Dependent vs. Independent Demand
 What is MRP?
 The benefits and requirements of MRP
 Inputs, outputs, and nature of MRP
processing
 How to translate the requirements in a
Master Production Schedule into
material requirements for lower-level
items (components)
 Lot Sizing Techniques
 Extensions of MRP (MRP II, Closed-
Loop MRP, ERP)
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 2
 Wheeled Coach

 Largest manufacturer of
ambulances in the world
 12 major ambulance designs
 18,000 different inventory
items
 6,000 manufactured parts
 12,000 purchased parts

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 3

 Hierarchy of
Production Decisions

Long-range Capacity Planning

Long-range Capacity Planning

14 - 4
Dependent vs Independent
Demand

12-5
14 - 5
 Dependent Demand
 For any product, all
components of that product
are dependent demand
items.
 Given a quantity for the
product, the demand for all
parts and components can
be calculated.
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 6
 What is MRP
 Material requirements planning (MRP)
is a dependent demand production
planning and inventory control
system.
 MRP integrates data from production
schedules (MPS) with inventory
records, scheduled receipts and the
bill of materials (BOM) to determine
purchasing and production schedules
for the components required to build a
product.

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 7

 Trumpet and
Subassemblies

14 - 8
Bill-of-Material
for Trumpet

14 - 9
 MRP
A computer-based
information system that
translates master production
schedule (MPS) requirements
for end items into time-
phased requirements for
subassemblies, components,
and raw materials.
12-10
14 - 10
 MRP
 The MRP is designed to
answer three questions:
What is needed?
How much is needed?
When is it needed?

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 11

 Benefits of MRP
1. Better response to customer
orders
2. Faster response to market
changes
3. Improved utilization of facilities
and labor
4. Reduced inventory levels

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 12

 Inputs to MRP
 MRP is a dependent demand
technique that uses
 Bill-of-Material (BOM)
 On-hand inventory data
 Expected receipts (outstanding
purchase orders)
 Master Production Schedule (MPS)
 Lead Time information
to determine material requirements.

14 - 13
Overview of MRP

14 - 14
Master Production Schedule (MPS)
 Time-phased plan specifying how many
and when the company plans to produce
each end item
Aggregate
Aggregate Plan
Plan
(Product
(Product Groups)
Groups)

MPS
(Specific End Items)

14 - 15
 Master Production Schedule
(MPS)
 MPS is established in terms of
specific products
 The MPS is a statement of what is to
be produced, not a forecast of
demand
 Must be in accordance with the
aggregate production plan
 Before it is executed, MPS must be
tested for feasibility (Capacity
Requirements Planning)
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 16
 MPS Example – 1

One possible MPS…

Month October November December
Week 41 42 43 44 45 46 47 48 49 50 51 52
Tricycle 300 300 300 300 300 300 300 300 250 250 250 250
Product

Wagon 300 300 300 300 250 250

Scooter 300 300 300 300 250 250
Totals 2,400 2,400 2,000

14 - 17
 MPS Example – 2
Months January February
Aggregate Production Plan 1,500 1,200
(Shows the total
quantity of amplifiers)
Weeks 1 2 3 4 5 6 7 8
Master Production Schedule
(Shows the specific type and
quantity of amplifier to be
produced
240-watt amplifier 100 100 100 100
150-watt amplifier 500 500 450 450
75-watt amplifier 300 100

Figure 14.2
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 18
 Bills of Material (BOM)
 List of components,
ingredients, and materials
needed to make product
 Provides product structure
Items above given level are
called parents
Items below given level are
called children
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 19
Assembly Diagram and
Product Structure Tree

12-20
14 - 20
 BOM Example (Determine requirements for all
components to satisfy demand for 50 Awesome
Speaker Kits)
Level Product structure for “Awesome” (A)
0 A

Std. 12” Speaker kit w/

1 B(2) Std. 12” Speaker kit C(3) amp-booster

2 E(2) E(2) F(2) Std. 12” Speaker

booster assembly

Packing box and

3 D(2) installation kit of wire, G(1) D(2)
bolts, and screws

Amp-booster

12” Speaker 12” Speaker

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 21

 BOM Example
Level Product structure for “Awesome” (A)
0 A

Part B: 2 x number of As = (2)(50) =Std. 12” Speaker100

kit w/
1 BPart
(2) Std. 12” Speaker kit
C: 3 x number of As = C
(3)(50)
(3) =amp-booster 150
Part D: 2 x number of Bs
+ 2 x number of Fs = (2)(100) + (2)(300) = 800
2 Part E: E(2) 2 x number of Bs E(2) F(2) Std. 12” Speaker
booster assembly
+ 2 x number of Cs = (2)(100) + (2)(150) = 500
Part F: 2 x Packing
numberbox ofand
Cs = (2)(150) = 300
3 D(2) installation kit of wire,
Part G: 1 xbolts, number of Fs = G(1) =
(1)(300) D(2) 300
and screws

Amp-booster

12” Speaker 12” Speaker

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 22

 Accurate Records for Outstanding
Purchase Orders (Scheduled Receipts)
 Accurate inventory records are
absolutely required for MRP (or
any dependent demand system) to
operate correctly
 Generally MRP systems require
more than 99% accuracy
 Outstanding purchase orders must
accurately reflect quantities and
scheduled receipts

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 23

 Lead Times
 The time required to purchase,
produce, or assemble an item
 For production – the sum of the
order, wait, move, setup, store,
and run times
 For purchased items – the time
between the recognition of a need
and the availability of the item for
production

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 24

 Time-Phased Product
Structure
Must have D and E
Start production of D completed here so
production can
begin on B
1 week
2 weeks to
D produce

B
2 weeks
E
A
2 weeks 1 week
E
2 weeks 1 week
G C
3 weeks
F
1 week
D
| | | | | | | |

1 2 3 4 5 6 7 8 Figure 14.4
Time in weeks
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 25
 MRP Outputs: Primary
Planned orders
A schedule indicating the
amount and timing of
future
production and/or
purchasing orders

14 - 26
 MRP Outputs: Secondary
 Secondary Outputs
 Performance-control reports
 e.g., missed deliveries and
stockouts
 Planning reports
 Data useful for assessing future
material requirements
 e.g., purchase commitments
 Exception reports
 excessive scrap rates,

14 - 27
 MRP Processing
 MRP processing takes the end
item requirements specified
by the master production
schedule (MPS) and
“explodes” them into time-
phased requirements for
assemblies, parts, and raw
materials offset by lead
times 14 - 28
 MRP Record
Week Number 1 2 3 4 5 6

Gross Requirements

Scheduled Receipts

Projected on hand

Net requirements
Planned-order-
receipt
Planned-order
release
Gross requirements
• Total expected demand
Scheduled receipts
• Open orders scheduled to arrive
Projected On Hand
• Expected inventory on hand at the
beginning of each time period 14 - 29
 MRP Record
Week Number 1 2 3 4 5 6

Gross Requirements

Scheduled Receipts

Projected on hand

Net requirements
Planned-order-
receipt
Planned-order
release
Net requirements
• Actual amount needed in each time period
Planned-order receipts
• Quantity expected to be received at the beginning
of the period offset by lead time
Planned-order releases
• Planned amount to order in each time period
14 - 30
 MRP: Processing
 The MRP is based on the product structure
tree diagram
 Requirements are determined level by level,
beginning with the end item and working down
the tree
 The timing and quantity of each
“parent” becomes the basis for
determining the timing and quantity of
the “children” items directly below it.
 The “children” items then become the
“parent” items for the next level, and so
on 12-31
14 - 31
 Example MRP

Shutter

Wood
Frames (2)
sections (4)

12-32
14 - 32
Example MRP

14 - 33
 Updating the MRP System
 An MRP is not a static document
 As time passes
 Some orders get completed
 Other orders are nearing completion
 New orders will have been entered
 Existing orders will have been altered
 Quantity changes
 Delays
 Missed deliveries

14 - 34
 Updating the System
 Two basic systems
 Regenerative system: MRP records are
updated periodically
 Essentially a batch system that
compiles all changes that occur within
the time interval and periodically
updates the system
 Net-change system: MRP records are
updated continuously
The production plan is modified to
reflect changes as they occur

12-35
14 - 35
 Safety Stock
Theoretically, MRP systems should not require
safety stock
 Variability may necessitate the strategic use of
safety stock
 A bottleneck process or late delivery of
raw materials may cause shortages in
downstream operations
 When lead times are variable, the concept
of safety time is often used
 Safety time: Scheduling orders for arrival
or completions sufficiently ahead of their
need so that the probability of shortage is
eliminated or significantly reduced
12-36
14 - 36
 Lot Sizing Rules

Lot-for-Lot (L4L) ordering

The order or run size is set equal to the demand for that
period

Minimizes investment in inventory

It results in variable order quantities

A new setup is required for each run

Economic Order Quantity (EOQ)

Can lead to minimum costs if usage of item is fairly uniform
This may be the case for some lower-level items that are
common to different ‘parents’

Periodic Order Quantity (POQ): Provides coverage for some
predetermined number of periods

12-37
14 - 37
 Lot-for-Lot Example
1 2 3 4 5 6 7 8 9 10
Gross
35 30 40 0 10 40 30 0 30 55
requirements
Scheduled
receipts
Projected on 35 0 0 0 0 0 0 0 0 0 0
hand
Net
0 30 40 0 10 40 30 0 30 55
requirements
Planned order 30 40 10 40 30 30 55
receipts
Planned order
30 40 10 40 30 30 55
releases

Holding cost = $1/week; Setup cost = $100; Lead time = 1 week

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 38

 Lot-for-Lot Example
1 2 3 4 5 6 7 8 9 10
Gross
35 30 40 0 10 40 30 0 30 55
requirements
Scheduled
receipts
Projected on 35 0 0 0 0 0 0 0 0 0 0
hand
Net
0 30 40 0 10 40 30 0 30 55
requirements
Planned order 30 40 10 40 30 30 55
receipts
Planned order
30 40 10 40 30 30 55
releases

Holding cost = $1/week; Setup cost = $100; Lead time = 1 week

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 39

 Lot-for-Lot Example
No on-hand inventory is carried through the system
Total holding cost
1
= $0
2 3 4 5 6 7 8 9 10
Gross
There are seven 35
requirements setups
30 for
40 this
0 item40in this
10 30 plan
0 30 55
Total ordering cost = 7 x $100 = $700
Scheduled
receipts
Projected on 35 35 0 0 0 0 0 0 0 0 0
hand
Net
0 30 40 0 10 40 30 0 30 55
requirements
Planned order 30 40 10 40 30 30 55
receipts
Planned order
30 40 10 40 30 30 55
releases

Holding cost = $1/week; Setup cost = $100; Lead time = 1 week

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 40

 EOQ Lot Size Example
1 2 3 4 5 6 7 8 9 10
Gross
35 30 40 0 10 40 30 0 30 55
requirements
Scheduled
receipts
Projected on 35 0 0 43 3 3 66 26 69 69 39
hand
Net
0 30 0 0 7 0 4 0 0 16
requirements
Planned order 73 73 73 73
receipts
Planned order
73 73 73 73
releases

Holding cost = $1/week; Setup cost = $100; Lead time = 1

week
Average
© 2011 Pearson Education, Inc.weekly
publishing as gross
Prentice Hallrequirements = 27; EOQ = 73 units 14 - 41
 Calculating EQO

 Annual demand (D):

(270/10)*52=1404
 Setup Cost (S)= $100
 Holding Cost (H) = $1*52= $52
 EOQ= 73 units

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 42

 EOQ Lot Size Example
1 2 3 4 5 6 7 8 9 10
Gross
35 30 40 0 10 40 30 0 30 55
requirements
Scheduled
receipts
Projected on 35 0 0 43 3 3 66 26 69 69 39
hand
Net
0 30 0 0 7 0 4 0 0 16
requirements
Planned order 73 73 73 73
receipts
Planned order
73 73 73 73
releases

Holding cost = $1/week; Setup cost = $100; Lead time = 1 week

Average weekly gross requirements = 27; EOQ = 73 units
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 43
 EOQ Lot Size Example
Total cost = setup cost + holding cost
Total Cost = D/Q x S + Q/2 x H
Total cost = (1,404/73) x $100 + (73/2) x ($1 x
52 weeks)=$3,798
Cost for 10 weeks = $3,798 x (10 weeks/52
weeks) = $730
OR
Total Cost = 4*100 + 375(including 57
units for week 11) = $775

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 44

 Periodic Order Quantity
 The EOQ attempts to minimize the total cost of
ordering and carrying inventory and is based on
the assumption that demand is uniform.
 Often demand is not uniform, particularly in
material requirements planning, and using the
EOQ does not produce a minimum cost.
 The period-order quantity lot-size rule is based
on the same theory as the economic-order
quantity.
 It uses the EOQ formula to calculate an
economic time between orders. This is
calculated by dividing the EOQ by the demand
rate.

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 45

 Periodic Order Quantity
• Periodic order quantity (POQ)
method sets:
• the size of each production lot equal
to the requirements for a fixed
number of periods
• Interval (period) = EOQ / average
demand per period
• Order quantity is set to cover the
interval

14 - 46
 POQ Lot Size Example
WEEK 1 2 3 4 5 6 7 8 9 10
Gross
35 30 40 0 10 40 30 0 30 55
requirements
Scheduled
receipts
Projected on 35 0 0 40 0 0 70 30 0 0 55
hand
Net
0 30 0 0 10 0 0 30 0
requirements
Planned order 70 80 0 85 0
receipts
Planned order
70 80 85
releases

EOQ = 73 units; Average weekly gross requirements = 27;

POQ interval = 73/27 ≅ 3 weeks
14 - 47
 POQ Lot Size Example
 Setups = 3 x $100 = $300
 Holding cost = (40 + 70 + 30 + 55)
units x $1 = $195
 Total cost = $300 + $195 = $495

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 48

 Lot-Sizing Summary
For these three examples

Lot-for-lot $700
EOQ $730
POQ $495

e y ie ld e d a
i n w ou l d h av
a gne r- W h it f $ 455
W t otal c o st o
plan w i t h a

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 49

 BOM Example (Determine requirements for all
components to satisfy demand for 50 Awesome
Speaker Kits)
Level Product structure for “Awesome” (A)
0 A

Std. 12” Speaker kit w/

1 B(2) Std. 12” Speaker kit C(3) amp-booster

2 E(2) E(2) F(2) Std. 12” Speaker

booster assembly

Packing box and

3 D(2) installation kit of wire, G(1) D(2)
bolts, and screws

Amp-booster

12” Speaker 12” Speaker

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 50

 Awesome Speaker Kits

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 51

 Awesome Speaker Kits

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 52

 Gross Requirements Plan
(Note that components with multiple parents
are only processed once, see component E)
Week
1 2 3 4 5 6 7 8 Lead Time
A. Required date 50
Order release date 50 1 week
B. Required date 100
Order release date 100 2 weeks
C. Required date 150
Order release date 150 1 week
E. Required date 200 300
Order release date 200 300 2 weeks
F. Required date 300
Order release date 300 3 weeks
G. Required date 600 200
Order release date 600 200 1 week
G. Required date 300
Order release date 300 2 weeks

Table 14.3
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 53
 Determining Gross
Requirements
 Starts with a production schedule for the
end item – 50 units of Item A in week 8
 Using the lead time for the item,
determine the week in which the order
should be released – a 1 week lead time
means the order for 50 units should be
released in week 7
 This step is often called “lead time
offset” or “time phasing”

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 54

 Determining Gross
Requirements
 From the BOM, every Item A requires 2
Item Bs – 100 Item Bs are required in
week 7 to satisfy the order release for
Item A
 The lead time for the Item B is 2 weeks –
release an order for 100 units of Item B in
week 5
 The timing and quantity for component
requirements are determined by the order
release of the parent(s)
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 55
 Determining Gross
Requirements
 The process continues through the entire
BOM one level at a time – often called
“explosion”
 By processing the BOM by level, items
with multiple parents are only processed
once, saving time and resources and
reducing confusion
 Low-level coding ensures that each item
appears at only one level in the BOM

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 56

 Net Requirements Plan
The logic of net requirements

Gross
Allocations
requirements +

Total requirements

On Scheduled Net
– hand + receipts = requirements

Available inventory
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 57
 Allocations
 Allocated items refer to the number
of units in inventory that have been
assigned to specific future
production but not yet used or
issued from the stock room.
 The following slide illustrates how
allocated items increase gross
requirements

14 - 58
 Awesome Speaker Kits

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 59

 Awesome Speaker Kits

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 60

 Net Requirements Plan
(Awesome Speaker Kits)

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 61

 Net Requirements Plan

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 62

 Determining Net
Requirements
 Starts with a production schedule for the
end item – 50 units of Item A in week 8
 Because there are 10 Item As on hand,
only 40 are actually required – (net
requirement) = (gross requirement - on-
hand inventory)
 The planned order receipt for Item A in
week 8 is 40 units – 40 = 50 - 10

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 63

 Determining Net
Requirements
 Following the lead time offset procedure,
the planned order release for Item A is
now 40 units in week 7
 The gross requirement for Item B is now
80 units in week 7
 There are 15 units of Item B on hand, so
the net requirement is 65 units in week 7
 A planned order receipt of 65 units in
week 7 generates a planned order release
of 65 units in week 5
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 64
 Determining Net
Requirements
 A planned order receipt of 65 units in
week 7 generates a planned order release
of 65 units in week 5
 The on-hand inventory record for Item B
is updated to reflect the use of the 15
items in inventory and shows no on-hand
inventory in week 8
 This is referred to as the Gross-to-Net
calculation and is the third basic function
of the MRP process
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 65
 MRP Evolution

MRP Schedule Materials

Closed LoopSchedule Materials

MRP Incorporate Feedback

Schedule & Purchase Materials

MRP II Coordinate w/ Mfg Resources

ERP
14 - 66
 Closed-Loop MRP
Production Planning
Master Production Scheduling
Material Requirements Planning
Capacity Requirements Planning

No
Realistic? Feedback
Feedback
Yes
Execute:
Capacity Plans
Material Plans

14 - 67
Manufacturing Resource Planning
(MRP II)
 Goal: Plan and monitor all
resources of a manufacturing
firm (closed loop):
 manufacturing
 marketing
 finance
 engineering

 Simulate the manufacturing

system
14 - 68
Enterprise Resource Planning
(ERP)
 A computer system that integrates
application programs in accounting,
sales, manufacturing, and other
functions in the firm
 This integration is accomplished
through a common database shared
by all the application programs
 Produces information in real time
and ties in customers and suppliers

14 - 69
Typical ERP System

14 - 70
 Enterprise Resource
Planning (ERP)
 ERP modules include
 Basic MRP
 Finance
 Human resources
 Supply chain management (SCM)
 Customer relationship management
(CRM)

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 71

Risks Associated with ERP
Implementation
 High Cost and Cost Overruns
 Common areas with high costs:
 Training
 Testing and Integration
 Database Conversion
 Disruptions to Operations
 ERP is reengineering--expect major
changes in how business is done

72 14 - 72
 ERP Products
 SAP: largest ERP vendor
 modules can be integrated or used
alone
 J.D. Edwards
 flexibility: users can change features;
less of a pre-set structure than SAP’s

73 14 - 73
 ERP Products
 Oracle
 tailored to e-business focus
 PeopleSoft
 open, modular architecture allows rapid
integration with existing systems
 Baan
 use of “best-of-class” applications

74 14 - 74
 Leading ERP Vendors
Worldwide
 SAP
 Oracle
 PeopleSoft
 Sage
 J.D.Edwards
 Lawson
 Microsoft Dynamics AX
 Great Plains/Solomon
 Invensys (BaaN)
 IFS
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 75
 Leading ERP Vendors in
Turkey
 SAP
 Oracle
 GlobalSoft
 IAS-CANIAS
 NETSİS
 LOGO BUSINESS SOLUTIONS
 Microsoft Navision
 IFS
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 76
 Advantages of ERP
Systems
1. Provides integration of the
supply chain, production, and
administration
2. Creates commonality of
databases
3. Improves information quality
4. May provide a strategic
advantage
© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 77
 ERP Drawbacks
1. Very expensive to purchase and even more
so to customize
2. Implementation may require major
changes- Resistance to change
3. So complex that many companies cannot
adjust to it
4. Involves an ongoing, possibly never
completed, process for implementation
5. Training is an on-going activity

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 78

 ERP in the Service Sector
 ERP systems have been developed
for health care, government, retail
stores, hotels, and financial
services
 Also called efficient consumer
response (ECR) systems
 Objective is to tie sales to buying,
inventory, logistics, and production

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 79

 Distribution Resource
Planning (DRP)
Using dependent demand techniques
through the supply chain
 Expected demand or sales forecasts
become gross requirements
 Minimum levels of inventory to meet
customer service levels
 Accurate lead times
 Definition of the distribution structure

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 80

 #3 in the 10th edition;(#3) in the 11th edition

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 81

 #5 in the 10th edition;(#5) in the 11th edition

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 82

 #10 in the 10th edition;(#10) in the 11th
edition

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 83

 #10 in the 10th edition;(#10) in the 11th
edition

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 84

 #10 in the 10th edition;(#10) in the 11th
edition

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 85

 17-18-19 in 10th and in 11th editions

© 2011 Pearson Education, Inc. publishing as Prentice Hall 14 - 86