1 set = 47 delivered parcels + 3 late parcels
= 47 x 15 - 3 x 5
= 705 - 15
= 690
Number of set = 35,880/690 = 52 set
Number of late parcels = 52 x 3 = 156
(a) There were 156 parcels delivered late in January.
156 x ( 5 + 15 ) = 3120
(b) $3120 was lost because of late delivery.
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