To record the dividend declaration
Ordinary Share Capital $90000
Dividend Payable $90000
to record payment
Dividend Payable $90000
Cash $90000
The amount is derived from the shares issued and outstanding so, the 190000 issued is deducted by 10000 treasury shares because treasury shares are reacquired by the company so it is not an outstanding share, then just multiply the answer with the dividend per share to arrive at $90000
190000-10000shares * $.50 =$90000
Answer: usage-rate segmentation
Explanation: Usage-rate segmentation divides a market by the quantity of product bought or consumed. The 80/20 principle holds that 20 percent of all customers generate 80 percent of the demand.
Answer:
D : production capacity is prioritized to the product with the highest unit contribution margin.
Explanation:
The poduct with the highest unit contribution margin is key to calculate the Gross Profit Margin
.
"Gross profit margin analyzes the relationship between gross sales revenue and the direct costs of sales. This comparison forms the first section of the income statement. Companies will have varying types of direct costs depending on their business. Companies that are involved in the production and manufacturing of goods will use the cost of goods sold measure while service companies may have a more generalized notation.
Overall, the gross profit margin seeks to identify how efficiently a company is producing its product. The calculation for gross profit margin is gross profit divided by total revenue. In general, it is better to have a higher gross profit margin number as it represents the total gross profit per dollar of revenue.
"
Reference: Beers, Brian. “Gross, Operating, and Net Profit Margin: What's the Difference?” Investopedia, Investopedia, 14 Sept. 2019
“By automating business processes and giving employees ICT tools, your business can improve its individual and overall productivity. ... Access to manufacturing data enables managers to plan production more effectively, making better use of resources and reducing lead times.”
Answer:
d. 12.5 times.
Explanation:
The computation of the accounts receivable turnover ratio is shown below:
Account receivable turnover ratio = Net credit sales ÷ Average accounts receivable
where,
Net credit sales is $8,500,000
And, the Average accounts receivable would be
= (Accounts receivable, beginning of year + Accounts receivable, end of year) ÷ 2
= ($600,000 + $760,000) ÷ 2
= $680,000
So, the accounts receivable turnover ratio would be
= $8,500,000 ÷ $680,000
= 12.5 times
We simply applied the above formula
