Sentence 1: According to the Postal Service's costing systems, the per-piece cost of basic mail in 1996 was 26.

Sentence 2: The per-piece cost of basic mail in 1996 was 26.
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: yeah pardon me

Sentence 2: Pay no attention to me.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: Increasing estimates of software size should alert the auditor that the project's schedule and expected cost may be underestimated.

Sentence 2: If the software size estimates increase, then the project's expected cost may have been overestimated.
Is this second sentence entailed by the first?

Answer:
no