Hutter corporation declared a $0.50 per share cash dividend on its common shares. the company has 25,000 shares authorized, 12,000 shares issued, and 10,000 shares of common stock outstanding. the journal entry to record the dividend declaration is:

Assume that (i) setups need to be completed first; (ii) a setup can only start once the batch has arrived at the resource, and (iii) all flow units of a batch need to be processed at a resource before any of the units of the batch can be moved to the next resource. process step 1 molding 2 painting 3 dressing setup time 15 min. 30 min. no setup processing time 0.25 min./unit 0.15 min./unit 0.30 min./unit which batch size would minimize inventory without decreasing the process capacity?