Just for the record: I asked in my  that my  reply to Rakesh be disregarded since it was too hasty. On reflection, while I would change the wording if I had 4039 to write again, I stand by its substance. That is, I think Rakesh was changing the subject in his , by envisaging a change in the labour-time accounts relative to the original table that we were trying to "transform". Allin Cottrell.
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