Answer:
$1.28
Explanation:
The computation of the earning per share is shown below:
As we know that
Earning per share = Net income ÷ Number of shares outstanding
where,
Net income is
Earning before interest and taxes $24,600
Less: Interest
($60,000 × 6%) - $3,600
Income before tax $21,000
Less: tax for 40% - $8,400
Earning after tax $12,600
Less: Preference dividend
(1,500 shares × $5) -$7,500
Income available $5,100
So the earning per share is
= $5,100 ÷ $4,000
= $1.28
<h3>Statement by Fallacy</h3>
"This work is driving me crazy!"
The above sentence is said by Fallacy a worker of a cafe in a busy shopping mall, She tries her best to serve the customers but the customers are quite rude and that is the reason why she said such a dialogue.
<h3>Customer Behaviour</h3>
Fallacy wants the customers to act kindly and be a little patient, but that is completely the opposite of what is reality.
She is unable to leave the job as it is a well paid job and she is not able to find another job that can pay her this much salary.
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ANSWER: The correct answer is (d)- To serve as an introduction.
Explanation: Executive summary is a brief overview or introduction of the entire plan. It highlights the main points of the marketing plan to the company or business. Mostly people in the authority are occupied to deeply go through the plan so executive summary provides a basic understanding or overview or idea. It provides the summary of objectives and a proposed framework for growth potential.
Explanation:
Pre-Diploma in Civil Engineering (Civil Sub-Overseer) program is designed to prepare competent general civil sub-overseers equipped with knowledge, skills and attitude especially, in the area construction Engineering & Technology of building construction, water supply, irrigation and road and trail bridges sectors.
They can provide services in the growing infrastructure development industries (civil construction companies and consulting firms) government institutions (centre and local level), local as well as international non-governmental organizations or can start their own business in the country as well as abroad.
Answer: c. Difference in budgeted costs and actual costs of fixed overhead items.
Explanation:
If a company uses a Predetermined rate for Manufacturing Overhead this means that they have budgeted a certain cost of overhead that they believe will be sufficient for production. This is usually possible for fixed overhead items.
The Variance therefore would be the difference between this budgeted figure and the actual figure for the fixed Overhead items.