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Q. The cost of improving office layout is $27,000 to be treated as a one-time expense. The office manager does not have any way of estimating improved profits resulting from quality changes but says that the new layout will save time and miles of walking for the 40 office employees. She estimates that the new layout will cut the amount of walking for the average employee by 100 miles per year. Explain how much will the layout improvement be worth?

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