A company making tires for bikes is concerned about the exact width of their cyclocross tires. The company has a lower specification limit of 22.9 mm and an upper specification limit of 23.2 mm. The standard deviation is 0.14 mm and the mean is 0.15 mm.

What is the process capability index for the process? (Round your answer to 4 decimal places.)

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.