0.021741×1.20470.023789\frac{0.021741 \times 1.2047}{0.023789}0.0237890.021741×1.2047 = 0.0255×1.20.024\frac{0.0255 \times 1.2}{0.024}0.0240.0255×1.2 (to 216)
= 0.02640.024\frac{0.0264}{0.024}0.0240.0264 = 1.1