Answer:
A. $0.70 per share.
Explanation:
Calculation for preferred stockholders anticipation of receiving annual dividends
Annual dividends= Par value × Fixed Annual dividend rate
Let plug in the formula
Annual dividends= $14 per share × 0.05
Annual dividends= $0.70 per share
Therefore If sufficient dividends are declared, preferred stockholders can anticipate receiving annual dividends of:$0.70 per share
Answer: See explanation
Explanation:
• clinical psychologist - Ph.D. with lIcensure or certification, depending on the state in which you Iive.
A clinical psychologist psychologist is someone who is highly trained, experienced and qualified to diagnose and also treat patients with mental issues.
• concierge - on the job training.
A concierge simply refers to an employee in an hotel who assist guests in making reservations and also attend to their needs. They require on the job training to perform their role well.
• cosmetologist - vocational school and state licensure.
The cosmetologist is an individual who works in the beauty industry and their role is to give individuals a better appearance and make them more beautiful. Such people need to go to vocational school and also require state licensure to practice.
• Childcare director- a bachelor's degree In early childhood development.
A childcare director mainly works in schools or educational sector and they help in developing educational programs, supervision of preschool teachers, etc.
Answer:
$21,943
Explanation:
Calculation to determine the annual operating cash flow
Using this formula
Operating Cash Flow =(Annual Revenue-Variable costs - Fixed costs)×(1-Tax rate)+( Annual depreciation×Tax rate )
Let plug in the formula
Operating Cash Flow =[ ($132,100 - $80,200 - $20,700) x (1 - 0.35)]+ ($4,750 x 0.35)
Operating Cash Flow =
Operating Cash Flow =($31,200×0.65)+$1,663
Operating Cash Flow =$20,280+$1,663
Operating Cash Flow =$21,943
Therefore the annual operating cash flow is $21,943
Answer:
For (a) $21250 favorable (b) $21300 Unfavorable
Explanation:
Solution:
Now,
(a) The Standard rate of variable overhead = $450000/60000 = $7.50 per hour
so,
The Variable factory overhead controllable variance = Actual variable overhead costs - Standard variable overhead costs
Gives,
= (725000-262500)-(64500*7.50) = $21250 favorable
(b) The fixed factory overhead volume variance = Budgeted overhead - standard overhead
= 262500 - 262500*64500/60000
Therefore,
= $21300 Unfavorable
Answer: C. Maintain a 50-50 balance between monetary and non-monetary rewards and a 50-50 balance between positive and negative incentives.
Explanation:
Employees generally prefer to be paid for their hardwork and so would prefer that their rewards are more monetary in nature than not. As good as non-monetary rewards are, they should not be on equal footing with monetary rewards. If they are, it could demotivate employees who will feel they are not getting paid their fair share.
Negative incentives get the job done but more often than not fail to positively motivate employees in such a way that they will bring out their best efforts. Negative incentives are more like punishments or the threat of them and so if they are on equal footing with positive investments, organization members will not be as motivated.
