As far as including or not the first cell wall, in theory you should include one and not the other, either the first one or the last one. But in reality the cell wall is only .1mm thick anyway and you've divided that error by 10 so you will only be off by .01mm if you DO include both walls. http://www.sciencenews.org/pages/sn_arc99/7_24_99/bob2.htm
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