Answer:
c) $7200
Explanation:
Preference dividends have preference when it comes to payment of dividends.
This means that we pay the Preference Stock holders their dividend (which is fixed) and there after the remainder is paid up to the Common Stockholders
Preference dividend = 900 shares x $100 x 4 % = $3600
When Preference Stock is Cumulative, it means that all previous dividends in arrears have to be paid up before any current year distributions are made.
<u>2018</u>
Cumulative Preference dividend = $3600 (2017) + $3600 (2018) = $7200
therefore,
Dividends in arrears at December 31, 2018 total $7200
The item is followed by three dots
Answer:
$406,000
Explanation:
Calculation to determine the actual total direct labor cost for the current period
Using this formula
Actual direct labor cost=Standard direct labor cost + unfavorable rate variance - favorable efficiency variance
Let plug in the formula
Actual direct labor cost=$400,000 + $10,000 - $4,000
Actual direct labor cost= $406,000
Therefore the actual total direct labor cost for the current period is $406,000
Answer:
A) giving the key to a safe-deposit box where the gift is kept
Explanation:
- A Constructive delivery possession is that acquisition when here a symbolic transfer of property. The constructive distribution of the possession is basically a right that the property is not actually managed
- But the donor has done something to convey the possession, but the property is of such a nature that physical possession is then not possible, the creative possession of the property is sufficient to carry out the act of gift.
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