The date the board of directors votes to declare and pay a cash dividend is called the date of declaration. 
<h3>What does the declaration date mean?</h3>
A declaration date refers the date on which the board of directors of a company announces the next date of dividend payment. The board of directors of a company announces a cash dividend on a declaration date, which involve paying a certain amount of money per common share. 
A declaration statement is issued that mainy includes the details such as the size of the dividend, the record date and its payment date.
Basically, the date on which the directors vote to declare and pay a dividend is called the declaration date.
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Answer:
Considering selling the items and donating cash instead
 
        
                    
             
        
        
        
<u>Answer:</u> If Norwing does not hire him because he is an African-American, the company has engaged in ethnic discrimination. 
<u>Explanation:</u>
Workplace discrimination is illegal which can be based on race, religion, gender, age, disability, nationality origin etc. Ethnicity discrimination means people are from different groups such as racial, religious linguistic basis. 
Norwing LLC  has to only consider the skills and capability of the person to be in chief executive officer position. As Henry is the best-qualified applicant for the job the company has to consider in recruiting him rather than discriminate based on his ethnicity that is African-American or else the company has to face legal consequences.
 
        
             
        
        
        
Answer:
Unitary cost= $24
Explanation:
Giving the following information:
Total direct material= $13,116
Direct labor= $22,560
Factory overhead= $16,788
Number of units= 2,186
<u>First, we need to calculate the total cost:</u>
Total cost= 13,116 + 22,560 + 16,788
Total cost= $52,464
<u>Now, the unitary cost:</u>
Unitary cost= total cost / number of units
Unitary cost= 52,464 / 2,186
Unitary cost= $24