Baruch Financial had 10,000 shares of common stock issued and outstanding at January 1. 50,000 shares were issued on April 1st; 20,000 shares were issued on July 1st; 40,000 shares were repurchased on October 1st. Baruch had 10,000 outstanding cumulative preferred stock set to yield and paid 8% during the year (Convertible to 10,000 common shares). The issue price of the preferred shares was $10. Baruch also had $100,000 worth of convertible bonds outstanding yielding 10% (convertible into 20,000 shares). The Net Income for the year was $100,000 and the tax rate is 25%. Required:
What is the Diluted EPS for Baruch at the end of the year?

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The plastic flowerpots company has two manufacturing departments, molding and packaging. at the beginning of the month, the molding department has 2,100 units in inventory, 70% complete as to materials. during the month, the molding department started 18,500 units. at the end of the month, the molding department had 3,150 units in ending inventory, 80% complete as to materials. units completed in the molding department are transferred into the packaging department. cost information for the molding department for the month follows: beginning work in process inventory (direct materials) $ 1,300 direct materials added during the month 28,900 using the weighted-average method, compute the molding department's (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (round "cost per equivalent unit of production" to 2 decimal places.)

Abusiness cycle reflects in economic activity, particularly real gdp. the stages of a business cycle