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Business Mathematics
Quarter 2: Module 8

1
Business Mathematics
Grade 11: Quarter 2: Module 8
First Edition, 2020

Copyright © 2020
La Union Schools Division
Region I

All rights reserved. No part of this module may be reproduced in any form without written
permission from the copyright owners.

Development Team of the Module

Author: Yves Jill M. Yukee, MT-II

Editor: SDO La Union, Learning Resource Quality Assurance Team

Illustrator: Ernesto F. Ramos Jr., P II

Management Team:

Atty. Donato D. Balderas, Jr.

Schools Division Superintendent

Vivian Luz S. Pagatpatan, Ph.D

Assistant Schools Division Superintendent

German E. Flora, Ph.D, CID Chief

Virgilio C. Boado, Ph.D, EPS in Charge of LRMS

Lorna O. Gaspar, EPS in Charge of ABM

Michael Jason D. Morales, PDO II

Claire P. Toluyen, Librarian II

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 Business
Mathematics
Quarter 2: Module 8

2
 Target

Data is the plural of the latin word “datum” meaning “ a given”. Data
refers to factual information in raw or unorganized form. Data becomes useful
when it is organized in some forms and made use of to reach a decision.
Business data helps business grow. If it is used correctly, business data can
improve the profits of the company.

Tables are commonly used in collecting and organizing raw data during
an experiment and also for representing final data to be included in a paper
or report. Most raw data are recorded in tabular form in a spread sheet, a lab
notebook, or a lab manual; but once recorded, data need to be reorganized,
summarized, and reshaped into a final table or graph as presented in the
figure.

Data analysis on the other hand is the process used to get from raw
data to the results that can be used to make decisions. Results of data
analysis can be used for detecting trends and making predictions.

This module will provide you with information and activities that will
help you understand how to analyze and interpret the data presented. Also,
it helps you in presenting data using graphs and tables as well as how to
compute descriptive statistics using Excel.

After going through this module, you are expected to:

1. Analyze and Interpret the data presented in a graph/table

(ABM_BM11PaD-I1-10)
2. Use Software (i.e., Excel, SPSS) Programs to compute and present
graphical presentation of Business Data (ABM_BM11P AD-IIj-11)

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 Lesson ANALYSIS AND INTERPRETATION
1 OF DATA

Jumpstart
For you to understand the lesson well, do the following activities.
Good luck!

Activity 1. How well can you read graphs?

Directions: Match the interpretation in Column B to the graph in column A.

Column A Column B

a. At the end of the first year,

sales stood at 50 per cent
of the present level.
b. There has been a steady
1 5 increase in costs over
several years.
c. The Research and
Development budget has
stabilized over the past
few years.
d. The sales of our products
2 fell slightly in the final
6 quarter.
e. The sudden collapse in
share prices has surprised
everyone.
f. The value of the shares
has shown a steady
3 decline.
7
g. The price reached a peak
before falling a little and
h. The investment level rose
suddenly

4 8

4
 Discover

To be able to analyse and interpret business data correctly, let us first understand the different
phrases used to introduce and describe the data presented

As every graph tells a story, the creator has to be a good story teller. She or
he needs basic knowledge in creating and interpreting the graphs produced. Also the
person trying to understand the story needs some basic knowledge about graphs.
Otherwise reading a graph is like reading a text in a foreign language.

I. Useful Phrases to Interpret the Graph

There are phrases and important vocabulary to be used in interpreting the
data presented. There are also different ways of describing trends or changes as well
as propositions for describing the elements in the graph.

A. Phrases used in introducing…

THE TOPIC THE GRAPH
I’d like you to look at … This graph shows…
Let me show you … The diagram outlines…
Let’s have a look at … This table lists…
Let’s turn to… This chart represents…
To illustrate my point let’s look at… This chart depicts…
As you can see from these… This chart breaks down…
If you look at … you’ll
see/notice/understand…

B. Some vocabulary you need to know

To go up: increase, rise, rocket, climb, lift, grow, go up, jump, surge, shoot
up, soar, rocket, a rise, an increase, growth, an
upward/rising/increasing trend, an improvement, a jump, an
increase, rise, rocket, climb, lift, grow, go up, jump, surge, shoot
up, soar, rocket, a rise, an increase, growth, an
upward/rising/increasing trend, an improvement, a jump, a
surge, extend, expand, push/put/step up, progression
To go down decrease, drop, decline, fall, go down, slump, plummet, a fall, a
decrease, a decline, a downward/falling/decreasing trend, a
slump
No change Remain stable/constant/steady at, stay at the same level,
stabilize, keep stable, hold constant
Indicating a level out/off, stand at, stop falling/rising, stop falling and start
change of rising, stop rising and start falling, change
direction
Frequent Fluctuate, fluctuation
change
At the top Reach a peak, peak, reach its/their highest point
At the Reach/hit a low (point), hit/reach its/their lowest point
bottom

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C. Describing change
degree dramatic(ally), vast(ly), huge(ly), a lot, significant(ly),
considerable/ly, moderate(ly), slight(ly), substantial(ly), a little
speed rapid(ly), quick(ly), swift(ly), gradual(ly), gentle/ly, little by
little, slow(ly), quiet(ly)

D. Some prepositions for describing elements in a graph

Prepositions A rise from x to y
To increase 5 %
An increase 5 % in …

You are now ready to learn how to interpret the data presented.

II. Steps to Interpret a Graph

Step 1: Reading basics

First you have to read the labels and the legend of the diagram. What does it
visualize?

Illustrative example: Consider the graph below

Company C Sales vs. Net Income,

2011-2015
150,000

100,000
Amount (in Php)

50,000 Sales

Net
-
Income
(50,000)

(100,000)
2011 2012 2013 2014 2015
Year

In our example,
x-Axis: You can read what year the data on sales and income were gathered.
y-Axis: You can read the amount in Philippine currency.
Blue line: The amount of sales.
Red line: The amount of net income.
So this diagram visualizes performance of Company C in terms of
Sales and Net income for the past five years

Step 2: Reading important numbers

First we have to read the most important points. Important points are
peaks, lows, turning points and intersection points.
2014: A peak of the company’s sales. Net income reached zero point.
2011: The peak of the company’s net income.

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 2015: A low point of the company’s sales. The lowest point of the company’s
net income.

Step 3: Define trends

Now it is important to define all significant trends.

In our example,
Sales:
 From 2011 to 2012 it slightly increased.
 From 2012 to 2013 it dropped a little.
 From 2013 to 2014 it increased a lot.
 From 2014 to 2015 it dropped hugely.
Net Income:
 From 2011 to 2013 it decreased significantly.
 From 2013 to 2014 it dropped zero.
 From 2014 to 2015 it plummeted from zero to negative(loss)

Step 4: Compare trends
Knowing the trends, we can compare them, to find out differences and
relations. Are there common trends? Is there a pattern?

In our example,
 The net income continuously went down for the past five years.
 Even the net sales increased, the net income still decreased.

Analysis 5: Analyze trends

Finally we can establish hypotheses how the data is related. These
hypotheses have to be questioned and assessed.

In our example,
A) “The large amount of sales does not ascertain high net income.”
 According to our diagram this is possible.
B) “The company’s performance in terms of net income is failing.”
 The company reached a negative income. This hypothesis could be correct.

Step 6: Predict a development

Based on the development of the diagram and the established hypothesis we
can predict future developments of the diagram.
But be careful: Predictions are always only speculations.

In our example,
 Towards the end the lines they both went down. If the trend continues, the
company might face bankruptcy in the future.

Conclusion
A diagram helps to draft a hypothesis. To check a hypothesis very often you
need to do an experiment. Based on a diagram, graph or chart we can predict
a development in the future. But we have to be aware that it is only a prediction.

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Summary:
The graph shows the performance of Company C in terms of sales and net
income from 2011 to 2015. The company’s sales was at its peak in 2014 but
plummeted in 2015. While the sales was not stable for the past five years,
the company’s net income was continuously decreasing. This could mean
that the company might face bankruptcy in the future.

Additional Examples:
Directions: Analyze and interpret the data presented in the graphs below.

Net Income per Company, 2011-2013

35,000
30,000
Net Income (in Php)

25,000
20,000
15,000
Company A
10,000
5,000 Company B
- Company C
(5,000)
(10,000)
2011 2012 2013
Year
1.

Analysis and Interpretation:

The graph shows the comparison between the net income of company
A, B and C from 2011 to 2013. Based from the graph, Company B was the
top-earning company among the three companies in 2011 and 2012.
Company A’s net income rapidly increased from 2011-2013 and was the top-
earning company in 2013. If the trend continues, this will mean company A
will be the top-earning company in the following years.

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 Sales per Company, 2011-2015
300,000

250,000
Amount (in Php)

200,000
Company B
150,000
Company D
100,000
Company E
50,000

-
2011 2012 2013 2014 2015
Year
2.

Analysis and Interpretation:

The graph shows the sales of company B, D and E from 2011 to 2015.
Based from the graph, there is no consistent trend for Company B which
means that the sales of the company have been stagnant for five consecutive
years. Company D on the other hand had a rapid growth of sales from 2013
to 2015 while Company E shows a constant trend which means that the sales
of the company have been constantly increasing for the past five years.
Although these three companies started with the same sales in 2011, trend
shows that company D will be the top-selling company during the following
years.

Breakdown of Total Company A Sales

from 2011-2015
100,000
14%

2011
207,360
2012
28% 120,000
16% 2013
2014
172,800 144,000
23% 19% 2015

3.

Analysis and Interpretation:

The pie chart shows the breakdown of Company A sales from 2011 to
2015. The company sales was in its peak in 2015 while sales was in its lowest
in 2011. The trend shows that the sales is gradually increasing each year.
This could mean that the sales will still go up for next 5 years.

9
 Explore

Here are some enrichment activities for you to work on to master and strengthen the basic concepts
you learned from this lesson

Directions: Analyze and interpret the data presented in the graph following
the steps learned.

Net Income per Company, 2011-2015

120,000
100,000
80,000
Amount (in Php)

60,000 Company A
40,000
Company B
20,000
- Company C
(20,000) Company D
(40,000) Company E
(60,000)
(80,000)
2011 2012 2013 2014 2015
Year
Answer this question:
If you are an investor, which company will you invest in? Explain your answer.

Deepen

Directions: Read the given real life situation and give what is asked.

The Z-shop sold the following monthly unit quantities of blue t-shirts to boys aged
20 and above:
95 Aug), 110 (Sept), 105 (Oct), 90 (Nov), 140 (Dec)
The Z-shop also sold the following monthly unit quantities of red t-shirts to boys
aged 20 and above:
125 (Aug), 130 (Sept), 125 (Oct), 150 (Nov), 180 (Dec)

a. Tabulate the above data and create an appropriate graph.

b. Analyze and interpret the data.

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 Lesson PRESENTATION AND ANALYSIS OF
2 DATA USING SOFTWARES

Jumpstart

For you to understand the lesson well, do the following activity.

Good luck!

Directions: Read Carefully each item. Use a separate sheet for your answers. Write
only the letter of the best answer for each item.

1. In using E-spread sheet for computation of salaries, wages or overtime pay,

which of the given statements is/are TRUE?
I. “=” or “+” is used to indicate mathematical operations/formula.
II. Highlight the values to be added before we click the “Ʃ” to get the
summation.
III. “ * ” or asterisk indicates product.
A. I and II B. I, II and III C. II only D. II and III
2. In E-spread sheet, what does the N3 refer to?
A. It refers to the cell on column N, row 3
B. It means there are 3 rows in the table
C. It refers to the cell on column 3, row N
D. It means there are 3 columns in the table
3. Which software program is appropriate to use in presenting business data?
A. MS Excel B. MS Power point C. MS Publisher D. MS Word
4. When you need to compute for additional information in the business data
to be presented, which software program is appropriate to use?
A. MS Excel B. MS Power point C. MS Publisher D. MS Word
5. For graphical representation of business data, which software program is
helpful?
A. MS Excel B. MS Power point C. MS Publisher D. MS Word

11
 Discover

At this point you will learn how Microsoft Excel works in organizing, presenting, analysing and
Graphs interpreting business data.

Handling data would be one of the main reasons why we are using Excel.
Because of its grid nature, it can store and manage thousands of data points with
ease. Built-in features like copy, paste, find, highlight, go to, styles, etc. make the
process of maintaining data very easy for you.
Microsoft Excel is a spreadsheet application in the Microsoft Office suite. A
spreadsheet is an accounting program for the computer. Spreadsheets are primarily
used to work with numbers and text. Spreadsheets can help organize information,
such as alphabetizing a list of names or ordering records, and calculate and analyze
information using mathematical formulas.

Let us first recall the important areas in the Excel Window.

Definition of terms:

1.Workbook
Also called a spreadsheet, the workbook is a unique file created by Excel XP.

2.Title bar

The title bar displays both the name of the application and the name of the
spreadsheet.

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3.Menu bar

The menu bar displays all of the menus available for use in Excel XP. The
contents of any menu can be displayed by left-clicking the menu name.

4.Toolbar
Some commands in the menus have pictures or icons associated with them.
These pictures may also appear as shortcuts in the toolbar.

5.Column headings

Each Excel spreadsheet contains 256 columns. Each column is named by a

letter or combination of letters.

6.Row headings

Each spreadsheet contains 65,536 rows. Each row is named by a number.

7.Name box

This shows the address of the current selection or active cell.

8.Formula bar

The formula bar displays information entered—or being entered as you

type—in the current or active cell. The contents of a cell can also be edited in
the formula bar.

9.Cell

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 A cell is an intersection of a column and row. Each cell has a unique cell
address. In the picture above, the cell address of the selected cell is B3. The heavy
border around the selected cell is called the cell pointer.

10.Navigation buttons and sheet tabs

Navigation buttons allow you to move to another worksheet in an Excel

workbook. They are used to display the first, previous, next, and last worksheets in
the workbook.
Sheet tabs separate a workbook into specific worksheets. A workbook
defaults to three worksheets. A workbook must contain at least one worksheet.
Worksheet is a grid of cells consisting of 65,536 rows by 256 columns.
Spreadsheet information—text, numbers, or mathematical formulas—is entered
into different cells.

Let us now use Excel in presenting and computing business data.

A. Presenting Business Data in Graphical form using Excel

Step 1. Plot the Data Series

Open a blank workbook then encode the data series in tabular form.
Don’t forget to write the column heads and stub heads.

Step 2. Choose the Chart Type

Before selecting the data you wish to graph, it's helpful to have an idea of
what chart type would best display your data. The type of data often determines the
chart type.
If multiple chart types can be used for your data, choose the chart type that
will help the user best visualize the patterns and relationships between the data
values.

Step 3. Select Data for an Excel Chart

To select the cells to chart, click and drag the cursor from the top left cell to
the bottom right cell of your range, including column and row headings. Columns
or rows containing totals, like "Year" in our worksheet, are not selected.
Non-contiguous rows and columns are selected by pressing and holding the Ctrl
key while selecting each data series to graph. Remember that your selection must
form a rectangle.

Step 4. Create a Chart in Microsoft Excel

After you've chosen your chart type and selected the data series (rows or
columns) to chart, follow the directions below to insert the chart into your
spreadsheet.
Note: In the new versions of Excel, hover the cursor over a chart type or sub-type
on the Insert ribbon to display a description of the chart.

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 Click the Insert tab.
 Click the chart type from the Charts section of the ribbon (see image). The sub-
type menu displays.
 Click the desired chart sub-type. The chart appears on the worksheet.
 If you want to create a second chart, click somewhere in the worksheet to
"deselect" the current chart first, or the new chart will replace the current chart.

Illustrative Example

Create a column chart showing Company A sales from 2011-2015

a. Plot the data series as follows:

b. Select all cells (including the blank cell at the top-left corner), then click
on the Insert tab (boxed in red):

15
 c. Then click the Column button and the first chart sub-type under 2-D
Column (boxed in red):

d. A graph will appear on the worksheet (may or may not be similar to the
graph below):
Company A Sales
250,000

200,000
Sales (in Php)

150,000

100,000 Company A Sales

50,000

-
2011 2012 2013 2014 2015
Year

B. Computing Descriptive statistics using Excel

You can use the Analysis Toolpak Add-in to generate descriptive statistics. In
case you can’t find data analysis on your Tab, manually add the analysis toolpack
by following these easy steps.

a. On the File tab, click options then click add-inns

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b. Click Analysis ToolPak then click Go button

c. Finally, click analysis toolpak and click OK button.

How to compute descriptive statistics using analysis tool pack?

Let us consider the scores of 14 participants for a test.

82,9,91,69,96,61,88,58,59,100,9,71,78,98

Step 1. Plot the data series on a new workbook.

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Step 2. On the Data tab, in the Analysis group, click Data Analysis.

Step 3. Select Descriptive Statistics and click OK.

Step 4. Select the range A2:A15 as the Input Range.

Step 5. Select cell C1 as the Output Range.

Step 6. Make sure Summary statistics is checked, then Click OK.

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Result:

Explore

Here are some enrichment activities for you to work on to master and strengthen the basic
concepts you learned from this lesson

Directions: Read the given real life situation and give what is asked.

The company recorded the following fuel costs (in thousands of pesos): 60
(Jan), 65 (Feb), 60 (Mar), 75 (Apr), 65 (May), 80 (June), 90 (July), 75 (Aug), 70 (Sept),
100 (Oct), 110 (Nov), 100 (Dec)

a. Tabulate the above data then create an appropriate graph for the data using excel.
b. Compute for the Mean, median, mode, range, variance, and standard deviation of
monthly fuel costs using excel.

Note: You can discover other ways of computing for the mean, median, mode,
range, variance and standard deviation and share your discoveries with your
classmates.

19
 Deepen

Problem Solving:
You were given the following data relative to the hypothetical monthly salaries of
employees in a certain firm:

Messenger Php 8 000

Clerk 8 500
Secretary 9 000
Accounting Clerk 9 500
Senior Accounting Clerk 10 500
Auditor 11 000
Chief Accountant 80 000
Product Manager 50 000
Department Manager 80 000

Using Microsoft Excel,

1. Prepare a table in proper form and label the parts;
2. Prepare an appropriate graph for the given data; and
3. Compute for the mean, median, mode, range, variance and standard deviation of
the monthly salaries of the employees.
Note: Your output should be saved and sent via messenger, email or google drive

20
 Gauge

I. Directions: Read Carefully each item. Use a separate sheet for your answers.
Write only the letter of the best answer for each item.

For items 1-5, analyze and interpret the graph in figure 1

Annual Sales Growth

Figure 1

1. Which company have 0% increase in sales?

A. Company A B. Company B C. Company C D. Company D
2. Which company is at risk of bankruptcy?
A. Company B B. Company C C. company D D. Company E
3. Which company is the best choice if you are to invest based on annual sales
growth?
A. Company A B. Company B C. Company D D. Company E
4. Which company had a constant decrease of sales growth for the past 4
years?
A. Company A B. Company B C. Company D D. Company E
5. Which company have experienced fluctuating annual sales growth?
A. Company A B. Company B C. Company C D. Company E

II.Directions: Write TRUE if the statement is correct, write FALSE if otherwise.

6. One of the main reasons why business owners use Excel is for handling data,
7. The intersection of the column and row is called Cell.
8. A workbook is also called spreadsheet.
9. When you click the menu bar, you will see the toolbar.
10. The filename of the spreadsheet can be seen in the title bar.
11. The column heading is named by a letter or a combination of letters.
12. A workbook has three worksheets as default setting.

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13. The menu bar displays all the menus in vailable for use in excel.
14. The name box shows the information in a current cell.
15. The Formula bar shows the address of the current selection or active cell.

III. Give at least 5 advantages of using Excel in computing and presenting business
data.

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 23
Explore page 19 Month
Jumpstart
(page 19)
1. B
2. A
3. A
4. A
Cost in Thousand Pesos

5. A
Company’s Monthly Fuel Cost
Deepen (page 10) Explore (page 10)
Z-shop T-shirt Sales (Answer of learners may
vary)
Key points:
- Company D is the top
income earner for the past
five years
- Although company A
started with a negative net

No. of T-shirt sold

income in 2011, it went up
dramatically and ranked
second in 2015 Jumpstart.
month
-Company E maintained a (Page 4)
Interpretation of learners may vary. gradual increase of net 1. g
income for five consecutive 2. f
Key points:
years 3. a
- Boys who are 20 years old - Company B had a constant 4. e
and above prefer to buy Red decrease of net income for 5. d
t-shirts five consecutive years 6. c
- This means that the shop - Company C is at risk of 7. h
should purchase more red bankruptcy 8. b
shirts for the following
Key Answer
 24
Deepen (page 20) Gauge (page 20-21)
Part 1.
Salaries of Employees in a Certain Firm 1. B
Position Salary 2. C
Messenger PhP 8,000 3. D
Clerk 8,500 4.D
Secretary 9,000 5. C
Accounting Clerk 9,500 Part 2.
Senior Accounting Clerk 10,500 6. T
Auditor 110,000 7. T
Chief Accountant 80,000 8. T
Product Manager 50,000 9. T
Department Manager 80,000 10. T
11. T
12. T
13. T
Employee’s Salary 14. T
15. T
Part 3.
Mean 40611.111
Answer of learners may vary
Standard Error 13423.854 - It creates greater efficiency
Median 10500 - it can make your job easier
Mode 80000 - it helps organize data quickly
Standard - it makes calculation fast and
Deviation 40271.561 accurate
Sample Variance 1.622E+09 - it can transform data into
- presentable graphs or charts for
Kurtosis 1.2152499 better viewing, etc.
Skewness 0.7390761
Range 102000
Minimum 8000
Fuel Cost
Maximum 110000
Sum 365500
Mean 79.17
Count 9
Standard Error 4.917
Median 75
Mode 60
Standard Deviation 17.03
Sample Variance 290.2
Kurtosis -0.94
Skewness 0.618
Range 50
Minimum 60
Maximum 110
Sum 950
Count 12
Explore (page 19)
References

Printed Materials:
Department of Education. (2016).K-12 Basic Education Curriculum, Business
Mathematics Teacher’s Guide. Pasig City, Philippines.

Lopez-Mariano, Norma D. (2016) Business Mathematics. Quezon City: Rex Book

Store, Inc.

Website:
Explain. Phrases and 6 Analysis Steps to interpret a graph.
Accessed October 21,2020
http://explainwell.org/index.php/table-of-contents-handle-numbers/phrases-
and-6-analysis-steps-to-interpret-a-graph/

GCF Global. Excel XP-Identifying Basic Parts of Excel Window.

Accessed Oct. 21, 2020
https://edu.gcfglobal.org/en/excelxp/identifying-basic-parts-of-the-excel-
window/1/

Keynote Support . Excel Chart Types: Pie, Column, Line, Bar, Area, and
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https://www.keynotesupport.com/excel-basics/excel-chart-types.shtml#line

Labwrite Resources. Graphing Resources. Accessed October 21, 2020.

https://labwrite.ncsu.edu/res/gh/gh-tables.html

Langmann, Kasper. How To Use Excel:A Beginner’s Guide To Getting Started.

Accessed October 21, 2020.
https://spreadsheeto.com/how-to-use-excel/

Stevens, Aaron (Sept. 30, 2010). CS101 Lecture 10: Excel Data Analysis. Accessed
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https://www.cs.bu.edu/courses/cs101a1/slides/CS101.Lect10.Excel.DataAnal-
ysis.ppt.pdf

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