Answer: $123,583.90
Explanation:
Given the following Parameters,
Net income = $120,226,
Interest rate = 9%
Tax = 30%
The following formula then applies,
Diluted EPS = (Net income + Interest after tax)/Total outstanding shares outstanding
Now, Interest(Before tax) = $53,300 * 0.09 = $4797
Now we have to calculate it After Tax
= 4,797 (1-tax rate)
= 4,797(1-0.3)
= $3,357.90
The numerator is,
= (Net income + Interest after tax)
= 120,226 + 3,357.90
= $123,583.90
The numerator in the diluted earnings per share calculation for 2018 would be $123,583.90
Answer: (D) ABC analysis
Explanation:
ABC analysis is one of the type of inventory method that are basically divided into the three main categories that is A,B and the C categorization.
The main advantage of this type of analysis is that it is categorized on the quantity and the values basis and this analysis is basically keeps the cost in the business under the control. It is also known as the inventory management and the ABC analysis contributed in the overall profit in an organization.
According to the question, the retail manager basically using the ABC analysis for determining the inventory items in the system.
Therefore, Option (D) is correct.
This is an opinion question; therefore there is no right or wrong answer.
You might want to consider talking about:
1. benefits
2. discrimination
3. support
4. employee engagement
Difficult.
The process of making decision that would affect the country for years to come is certainly not a simple or unofficial task. While some framers may have thought certain parts were unfair, ultimately they made difficult decisions to compromise on key issues.