**Q1-Q8 are based on the following description:**

VF is a small accounting firm supporting wealthy individuals in their preparation of annual income tax statements. Every December, VF sends out a short survey to their customers, asking for the information required for preparing the tax statements. Based on 24 years of experience, VF categorizes their cases into the following groups:

- **Group 1 (new customers, easy):** 25 percent of cases
- **Group 2 (new customers, complex):** 20 percent of cases
- **Group 3 (repeat customers, easy):** 30 percent of cases
- **Group 4 (repeat customers, complex):** 25 percent of cases

To prepare the income tax statement, VF needs to complete the following set of activities. Processing times (and even which activities need to be carried out) depend on which group a tax statement falls into. All of the following processing times are expressed in minutes per income tax statement.

**Processing Time Table**

| Group | Filing | Initial Meeting | Preparation | Senior Accountant | Writing | Review |
|-------|--------|-----------------|-------------|-------------------|---------|--------|
| 1 | 20 | 30 | 120 | 20 | 50 | - |
| 2 | 40 | 90 | 300 | 60 | 80 | - |
| 3 | 20 | - | 150 | 5 | 60 | - |
| 4 | 40 | - | 200 | 30 | 60 | - |

The activities are carried out by the following three persons:
- **Administrative support person:** filing and writing.
- **Senior accountant (who is also the owner):** initial meeting, review by senior accountant.
- **Junior accountant:** preparation.

**Question 4**

What is the implied utilization rate for the junior accountant? Round your answer to the nearest whole number and ignore the percentage sign. For example, if your answer is 0.45 or 45%, fill in 45; if your answer is 0.76 or 76%, fill in 76.