1) $140-($140x37%) = 88.2 It is estimated that there are 17 children, because it is better to be early than early. 2)600/400+2= 15+2.

Reference: self

1) lump-sum payment = $140x (1-37%) = $140x (1-0.37) = $140x0.63 = $80. Kloc-0/6 600kg divided by 38kg/ person. An elevator can take 15~ 16 children at most, so there should be 17 ~ 65438.