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Billy’s Exterminators, Inc., has sales of $752,000, costs of $312,000, depreciat

ID: 2749757 • Letter: B

Question

Billy’s Exterminators, Inc., has sales of $752,000, costs of $312,000, depreciation expense of $64,000, interest expense of $42,000, a tax rate of 35 percent, and paid out $57,600 in cash dividends. The firm has 120,000 shares of common stock outstanding.

What are the earnings per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

What are the dividends per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Billy’s Exterminators, Inc., has sales of $752,000, costs of $312,000, depreciation expense of $64,000, interest expense of $42,000, a tax rate of 35 percent, and paid out $57,600 in cash dividends. The firm has 120,000 shares of common stock outstanding.

Explanation / Answer

a. Sales = $752,000

Less : Costs $ 312,000

Depreciation $ 64,000

Profit before Interest and Taxes = $376,000

Less Interest $42,000

Profit before Taxes = 334,000

Less Taxes = 116,900

Profit after taxes for shareholder's = 217,100

Total Number of common stock outstanding = 120,000

Thus , earning Per Share = Earning available for Shareholders/Total Number of common stock outstanding

                    = 1.809

b. Total dividend paid = $ 57,600

Total Number of common stock outstanding = 120,000

Thus, divdend per share= Total dividend paid/Total Number of common stock outstanding

           = $ 57,600/ 120,000

               = 0.475