Hutter Corporation declared a $0.50 per share cash dividend on its common shares. The company has 38,000 shares authorized, 19,800 shares issued, and 15,200 shares of common stock outstanding. The journal entry to record the dividend declaration is:.A. Debit Retained Earrings $7600; credit Common Dividends Payable $7,500. B. Debit Retained Earnings $19,000; credit Common Dividends Payable $19,000.C. Debit Retained Earnings $9,900; credit Common Dividends Payable $9.900.D. Debit Common Dividends Payable $9,900; credit Cash $9,900.E. Debit Common Dividends Payable $7500; credit Cash $7,500.

The maximum tax rate on estates and gifts

Atoy manufacturer makes its own wind-up motors, which are then put into its toys. while the toy manufacturing process is continuous, the motors are intermittent flow. data on the manufacture of the motors appears below.annual demand (d) = 50,000 units daily subassembly production rate = 1,000setup cost (s) = $85 per batch daily subassembly usage rate = 200carrying cost = $.20 per unit per year(a) to minimize cost, how large should each batch of subassemblies be? (b) approximately how many days are required to produce a batch? (c) how long is a complete cycle? (d) what is the average inventory for this problem? (e) what is the total annual inventory cost (holding plus setup) of the optimal behavior in this problem?

Lindon company is the exclusive distributor for an automotive product that sells for $30.00 per unit and has a cm ratio of 30%. the company’s fixed expenses are $162,000 per year. the company plans to sell 20,200 units this year. required: 1. what are the variable expenses per unit? (round your "per unit" answer to 2 decimal places.) 2. what is the break-even point in unit sales and in dollar sales? 3. what amount of unit sales and dollar sales is required to attain a target profit of $72,000 per year? 4. assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $3.00 per unit. what is the company’s new break-even point in unit sales and in dollar sales? what dollar sales is required to attain a target profit of $72,000?