Answer: 10.13%
Explanation:
The after-tax return on the preferred shares would be:
= After-tax return + Premium required
= (8.8% * (1 - 25%)) + 1%
= 7.6% 
For the preferred stock to be issued at par with the above after tax return:
= After tax return / ( 1 - tax)
= 7.6% ( 1 - 25%)
= 10.13%
 
        
             
        
        
        
Answer:
DR Work in Progress Account $39,650
DR Factory Overhead Account $18,440
CR Wages Payable $58,090
(To record factory Labor Costs) 
Workings 
Work in Progress 
Standard policy is to send the direct cost of Labor to the Work in Progress Account. 
The Total direct cost of labor are all of the above except the Indirect cost. 
= 3,460 + 2,870 + 5,260 + 5,950 + 3,630 + 2,380 + 16,120
= $39,650
 
        
             
        
        
        
The increase of the new SUV from $24,000 to $26,000 after the agreement illustrates a low-balling technique.
<h3>What is a low-balling technique?</h3>
This is a tactics used when the persuader gets a person to commit to a low offer that they have no intention of keeping and then, the price is suddenly increased.
Hence, the increase of the new SUV from $24,000 to $26,000 after the agreement illustrates a low-balling technique.
Read more about low-balling technique
<em>brainly.com/question/14565653</em>
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Be honest about your qualifications
        
                    
             
        
        
        
When GDP is said to be per capita, it means that GDP is being calculated <u>per person. </u>
<h3>What is GDP per capita?</h3>
This refers to the Gross Domestic Product of a nation being divided by the number of people in that nation.
This measure is used to show the productivity of the people in the nation such that a higher figure means that the citizens are more productive.
Find out more on GDP per capita at brainly.com/question/18414212.
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