[Gahngeun]

John thank you so much. Have a wonderful day!

[Gahngeun]

Thank you so much for your explanation !

[Gahngeun]

.

[Gahngeun]

Thank you very much

[Gahngeun]

Ms. Gillian, Thank you very much!

[Gahngeun]

Thank you Mrs. Kim. I’ll try to answer with other procedures as well.

[Gahngeun]

Thank you very much for your help Mrs. Kim !

[Gahngeun]

Mrs. Kim, I appreciate your detailed answer. I cannot thank you enough.

[Gahngeun]

I will try to search more next time. Thank you Ms. Kim!

[Gahngeun]

Ms. Kim thank you so much, it makes sense now.

[Gahngeun]

Tutor Kim thank you so much for your detailed explanation. It really helped me to understand the concept.

[Gahngeun]

Thank you Kim for the your detailed explanation. Really appreciated.

[Gahngeun]

It makes sense now. Thank you so much!

[Gahngeun]

I see, thank you so much for your help!

[Gahngeun]

Thank you !

[Gahngeun]

Thank you so much!

[Gahngeun]

Thank you for your detailed explanation!

But if you were to calculate TPAR, wouldn’t the conversion cost be included in the factor cost per hour along with direct labour, overheads and such?

[Gahngeun]

Mr. Moffat,

why is the covernsion cost not put in to consideration?

Thank you always.

[Gahngeun]

Tutor Kim thank you so much!
You have a wonderful day!

[Gahngeun]

Mr. Moffat I really appreciate your help, I understand it now. I will watch the lectures again.

Thank you !

[Gahngeun]

Thank you so much!:)

[Author]

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