Solution:
a-1) Calculation of the number of shares used for calculating Basic Earning per share
No. of shares period
752000 3/12 188000
1314000 9/12 985500
Weighted average No of shares outstanding 1173500
a-2) Calculation of the number of shares used for calculating Diluted Earning per share
No. of shares period
752000 3/12 188000 1314000 3/12 328500 with Bonds 1340400 6/12 670200
Weighted average No of shares outstanding 1186700
Each bonds to per converted into 44 common stock
i.e. 600 Bonds *44 common=26400 Potential equity shares
b-1) Calculation of earning figures to be used for calculating Basic Earning per share
After Tax net Income will be earnings = $1614000
b-2) Calculation of earning figures to be used for calculating Diluted Earning per share
After tax net Income 1614000
Interest for the 2017 =600000*7*6/12 21000
Tax effect on Interest @40% 8400 12600 1626600
Earnings = 1626600
Given the following parameters:
The employer pays the employee (gross earnings) – $1,200
The employer pays for social security and medicare taxes – $91.80
The employer pays for the Federal
Unemployment Tax Act (FUTA) – $9.60
The employer pays for the State
Unemployment Tax Act (SUTA) – $64.80
The total cost of this employee to the employer is the summation of all these costs
1,200 + 91.80 + 9.60 + 64.80 = $1366.20
Answer:
transaction processing system
The factor that would inhibit Petra, who works in procurement, from advancing her career in supply chain operations is <u>her </u><u>professional qualification</u>.
<h3>How is supply chain management different from procurement?</h3>
Procurement concentrates on acquiring goods and services needed in an organization.
Supply chain management embraces all the activities involved in the procurement, production, and distribution of an organization's goods and services until they reach the end-users and create value for the organization.
Thus, the factor that would inhibit Petra, who works in procurement, from advancing her career in supply chain operations is her professional qualification and experience.
Learn more about supply chain management at brainly.com/question/25160870
It would determine that the answer is 50k
