5.16 cubic yards is the answer.
        
             
        
        
        
Answer:
Option (b) is correct.
Explanation:
(a) Net Income:
= Revenues - Expenses
= $77,000 - $48,600
= $ 28,400
(b) Retained earnings :
= Net Income - Dividend
= $ 28,400 - $7,700
= $20,700
(c) Stockholders' Equity:
= Total assets - Total Liabilities
= 185,000 - $105,000
= $80,000
Therefore, the retained earnings at December 31, 2016 were $20,700.
 
        
             
        
        
        
Let the cost of the shirt be y and the price by the which the shirt is sold is 2y.
Now, let's calculate how much does 15% represent from the price of the shirt:
15% discount = (15/100) x 2y = 0.3y
Therefore, the shirt is sold for : 2y - 0.3y = 1.7y
This means that at 15% discount, the shirt is sold at 1.7 of its original cost.
        
             
        
        
        
Answer:
7.8%
Explanation:
The formula and the computation of the return on assets is shown below:
Return on assets = (Net income) ÷ (average of total assets)
where, 
Net income is $32,500
And, the average of total assets equal to
= (Beginning assets + ending assets) ÷ 2
= ($405,000 +$425,000) ÷ 2
= $415,000
So, the return on assets is 
= $32,500 ÷ $415,000
= 7.8%
 
        
             
        
        
        
Answer:
360
Explanation:
Kanban is a method that is used to mange workflow in order to assist in visualizing the work and maximize the efficiency of a workers as well as making the workers agile.
The formula for calculating the number of Kanban is given as follows:
Number of Kanban = (Dd × LT × (1 + SS)) ÷ QC   .................. (1)
DD = Daily required production level = 250
LT = Lead Time (in minutes) = 30
SS = Safety Stock  = 20% = 0.2
QC = Number of squidgets in a container = 25
Substituting the values above into equation (1), we have:
Number of Kanban = (250 × 30 × (1 + 0.2)) ÷ 25
                                 = (250 × 30 × 1.2) ÷ 25
                                 = 9,000 ÷ 25
                                 =  360  
Therefore, the number of kanbans to be circulated between Sandy's process and the previous operations is 360.