__________ should be selected and trained to be knowledgeable about the job opening, effectively communicate this information, be perceived by applicants as trustworthy, and positively reflect what it is like to work for the company.

The answer that is not a policy of capital budgeting is d) the premium paid by a corporation. Capital budgeting is the process of making investment decisions in long-term assets, and it involves estimating the needs for investment, approving projects or proposals, and setting a planning horizon to evaluate the potential profitability of the investment.

The premium paid by a corporation is not directly related to the capital budgeting process, as it refers to the amount paid for insurance coverage or other financial products.

The answer that is not a policy of capital budgeting is d) the premium paid by a corporation. Capital budgeting policies involve the process of making investment decisions, such as estimating needs for investment (a), approving projects or proposals (b), and determining the planning horizon (c). The premium paid by a corporation is related to corporate finance and insurance, but it is not directly linked to capital budgeting.

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The process in project management that focuses on devising how the project will be executed is planning. The Correct option is C

During this phase, the project manager and team create a comprehensive project plan that outlines the scope, objectives, timelines, budget, and resources needed to successfully execute the project. The planning process involves breaking down the project into smaller, manageable tasks, identifying potential risks and developing contingency plans, and establishing communication protocols and project governance.

This stage is crucial as it provides a roadmap for the project team and stakeholders to ensure that everyone is aligned with the project's goals and expectations. A well-executed planning process sets the foundation for a successful project.

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Complete Question:

What process in project management focuses on devising how the project will be executed?

A) Monitoring

B) Controlling

C) Planning

D) Closing

The company exchanged old equipment for similar assets with a fair value of $59,800. The old equipment had a book value of $49,500, but the company paid an additional $14,900 in cash to complete the exchange. Since the exchange has commercial substance, it is considered a valid transaction.

It is important to note that the book value of an asset is the original cost of the asset less any accumulated depreciation. Fair value, on the other hand, is the estimated value of an asset in the current market. In this case, the fair value of the similar assets the company received in exchange for the old equipment was higher than the book value of the old equipment, which is why the company had to pay an additional amount in cash to complete the exchange.

It is also worth mentioning that an exchange of similar assets with commercial substance is recognized as a gain or loss on the company's income statement. If the fair value of the assets received is higher than the book value of the assets given up, the company will recognize a gain. Conversely, if the fair value of the assets received is lower than the book value of the assets given up, the company will recognize a loss.

In full, the exchange of similar assets by the company involved giving up old equipment with a book value of $49,500 and receiving similar assets with a fair value of $59,800. To complete the exchange, the company also paid an additional $14,900 in cash. Since the exchange has commercial substance, it is considered a valid transaction. This transaction will be recognized as a gain or loss on the company's income statement, depending on whether the fair value of the assets received is higher or lower than the book value of the assets given up.

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The correct statement is that the price equals $5. This is the correct answer to the question.

In a perfectly competitive market, the price is determined by the intersection of the market demand and supply curves. Therefore, the firm cannot set the price and must accept the prevailing market price. In this scenario, the firm sold 100 units of output for $500, which means that the price per unit was $5.

This is the same as the average revenue per unit, but not necessarily the same as the marginal revenue per unit, which may vary depending on the level of output sold. However, in this case, we cannot determine the marginal revenue without additional information, so it is not a correct statement. This is a longer answer that provides more context and explanation.

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A commonly excluded from non-GAAP income-related metrics presented in 10-K or 10-Q reports unless gross-income specifically excluded by the Internal Revenue Code. The correct answer is D. Interest, taxes, depreciation, and amortization.

All income from all sources is considered gross income in the United States. An individual's gross income is their total income before any deductions or exemptions are factored in.

It serves as the starting point for figuring out taxable income and the amount of federal income tax owed by an individual. The Internal Revenue Code defines gross income in the United States as all derived income, which includes wages, salaries, tips, commissions, bonuses, rent, dividends, pensions, interest, capital gains, and any other kind of income. Gross revenue also includes the fair market value of products or services received in exchange for services rendered, such as through bartering.

Complete question:

Which of the following are commonly excluded from non-GAAP income-related metrics presented in 10-K or 10-Q reports? Multiple Choice

A. Accrual related to contingent losses

B. Write-offs related to obsolete inventory

C. Salaries paid to top executives

D. Interest, taxes, depreciation, and amortization

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When it comes to high wages, the essential combination is high demand and low supply. This means that there is a strong demand for a particular skill or occupation, but there aren't enough qualified individuals to fill these positions. This creates a situation where employers must compete for a limited pool of workers, driving up wages.

In contrast, when there is low demand or high supply for a particular skill or occupation, wages tend to be lower. If there are more qualified workers than available jobs, employers can afford to be more selective and may not need to offer high salaries to attract employees. Similarly, if there is low demand for a particular skill, employers may not see the value in offering high wages for that role.
It's worth noting that other factors can also impact wages, such as education, experience, and location. However, when it comes to the broader job market, high demand and low supply are key indicators of high wages. This is why some professions, such as doctors and software developers, command higher salaries than others. They require specialized skills that are in high demand, but there aren't enough qualified professional to meet that demand.
In summary, if you're looking to earn high wages, it's important to focus on developing skills that are in high demand and that have a limited supply of qualified workers. This will put you in a stronger bargaining position when negotiating your salary and increase your earning potential over time.

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A cultural production system consists of multiple subsystems that work together to produce cultural content. These subsystems include the communication subsystem, which deals with the distribution and promotion of the content, the managerial subsystem, which deals with the financial and organizational aspects of production, and the creative subsystem, which is responsible for the actual creation of the content. Therefore, the answer to the question is "all of the above" - a cultural production system includes all of these subsystems working together to create and share cultural content.
A cultural production system is a framework that involves the creation, distribution, and consumption of cultural goods and services. It comprises various subsystems, including the communication subsystem, managerial subsystem, and creative subsystem. The communication subsystem handles the exchange of information and promotion of cultural goods, while the managerial subsystem focuses on organizing and coordinating the different elements of the system. The creative subsystem is responsible for the actual creation and development of cultural products. In summary, a cultural production system includes all of the mentioned subsystems: communication, managerial, and creative subsystems.

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The Formulas tab in Excel. This tab contains various categories of formulas such as financial, logical, and text functions.
compute the future value  and present value problems using Excel, you can locate the Financial category of formulas under the Formulas tab.

Within this category, you will find the FV and PV functions respectively. Simply select the desired function and input the required parameters to obtain the result. The functions also have an explanation within Excel that can be accessed by typing FV or PV into the search bar within the Formulas tab.

Open Excel and navigate to the Formulas tab at the top of the window.  Within the Formulas tab, click on the Financial category in the Function Library group. To compute Future Value FV, select the FV function and fill in the required arguments rate, nper, pmt,  To compute Present Value , select the PV function and fill in the required arguments .

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Logistics involves multiple management functions, including shipping of final goods, distribution of finished products, planning of work-in-process, and purchase of production materials. However, it does not involve planning of employee work hours.

The shipping of final goods refers to the transportation of products from the manufacturing facility or warehouse to the customer. This function involves coordinating with carriers, arranging for transportation, and ensuring timely delivery.
The distribution of finished products involves the process of getting the products from the warehouse to the retail outlets or customers. This function involves managing inventory, optimizing delivery routes, and ensuring on-time delivery.The planning of work-in-process involves the management of the production process, ensuring that products are manufactured efficiently and effectively. This function involves forecasting demand, scheduling production, and managing resources.he purchase of production materials involves procuring raw materials and other supplies required for production. This function involves sourcing suppliers, negotiating contracts, and managing inventory levels.

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Based on the information provided, the July sales forecast projects that 6,900 units will be sold at a price of $11.40 per unit. the total July sales are anticipated to be $90,459.

However, management forecasts a 15% growth in sales each month. To calculate the total July sales, we need to apply the 15% growth rate to the projected sales for July.
5% of 6,900 is 1,035 units. Therefore, the total number of units sold in July will be 6,900 + 1,035 = 7,935 units.

To calculate the total sales revenue, we can multiply the total number of units sold by the price per unit:

7,935 x $11.40 = $90,639

Therefore, the anticipated total July sales revenue is $90,639.

In summary, based on the July sales forecast projects and the 15% growth rate forecasted by management, the anticipated total July sales are 7,935 units sold at a price of $11.40 per unit, resulting in total sales revenue of $90,639.
To calculate the total July sales, we will use the given sales forecast and growth rate. Here are the steps:

1. Find the initial sales revenue: Multiply the number of units (6,900) by the price per unit ($11.40).
  6,900 units * $11.40/unit = $78,660

2. Calculate the sales growth: Multiply the initial sales revenue by the growth rate (15%).
  $78,660 * 15% = $11,799

3. Determine the total July sales: Add the initial sales revenue to the sales growth.
  $78,660 + $11,799 = $90,459

So, the total July sales are anticipated to be $90,459. This projection takes into account the projects, management, and growth rate factors.

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Certificates of Deposit (CDs) require the depositor to commit to leaving their investment in the bank for a certain period of time in exchange for higher interest rates.

CDs are a type of time deposit, which means the funds must be kept in the account for the agreed-upon term to earn the higher interest rate. Withdrawing the funds before the term ends may result in penalties.

In comparison to other banking products, such as savings accounts and money market accounts, CDs typically offer higher interest rates because the depositor agrees to keep the money in the account for a set period. This allows banks to better manage their liquidity, and in return, they reward the depositor with a higher interest rate.

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A. True The Russell 3000 Index is a market capitalization-weighted index that includes the 3,000 largest U.S.-based stocks.

As of April 2023, there are roughly 6000 U.S.-based stocks listed on exchanges. Therefore, the Russell 3000 Index would cover approximately 50% of the U.S. stock market capitalization, since it represents the largest 3000 companies. The remaining 50% of the U.S. stock market capitalization would be represented by the other 3000 or so companies not included in the index.

The Russell 3000 Index is a stock market index that includes the 3000 largest publicly traded companies in the United States, representing approximately 98% of the total U.S. market capitalization.

Since there are approximately 6000 U.S.-based stocks listed on exchanges, the Russell 3000 Index would indeed cover about 50% of the U.S. stock market capitalization.

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An FI is exposed to price risk when the market value of the security will change when interest rates change. Therefore, the correct answer is (a) price.

Market value refers to the current value of an asset in the market. In finance, market value is often used to describe the current price at which an asset, such as a stock or a bond, can be bought or sold in the open market. It is determined by the forces of supply and demand in the market and is subject to constant fluctuations based on various factors such as economic conditions, market trends, company performance, and other external factors.

In the context of a financial institution's balance sheet, market value is an important measure of the value of its assets and liabilities. The market value of a financial institution's assets is typically used to assess the level of risk exposure and to determine the value of collateral that is available to secure loans or other financial obligations. The market value of a financial institution's liabilities is important in determining its net worth and its ability to meet its financial obligations.

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An adjusting entry could be made for each of the following except "stockholder investments." The correct option is A.

The stockholder investments refer to the investment in the company to give funding or partnership. They are not adjusted at the end of an accounting period.

They are not considered to be part of the company's regular operating activities. Adjusting entries are used to record transactions that have occurred but have not been recorded in the accounting system like accruals, deferrals, and depreciation.

Therefore, the correct option is A.

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The gain or loss on the disposal of the asset is a $4,000 loss, which corresponds to option C.

To calculate the gain or loss on the disposal of the asset, we need to compare the cash received from the sale ($20,000) with the book value of the asset at the time of sale. The book value is the original cost of the asset minus accumulated depreciation.

The asset's original cost was $100,000, and its estimated residual value was $10,000. Therefore, the asset's depreciable base was $90,000 ($100,000 - $10,000). If the asset's estimated life was 10 years, the annual depreciation expense would be $9,000 ($90,000 ÷ 10 years).

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The statement is generally true. A firm whose products suffer from poor quality is likely to be less aggressive in its competitive actions until those quality problems are corrected.

This is because poor quality products can damage a company's reputation and lead to customer dissatisfaction, which in turn can lead to decreased sales and revenue. As a result, companies that have quality problems may be more focused on correcting those problems and improving the quality of their products than on competing aggressively with other firms. This presents an opportunity for competitors to gain market share by being more aggressive in their marketing and sales efforts. However, it is important to note that not all companies will respond in the same way to quality problems, and there may be other factors that influence a company's competitive actions.

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True. Horizontal equity is a concept in tax theory that refers to the principle that taxpayers who are in similar situations should be treated equally by the tax system.

This means that individuals or entities that have similar incomes, assets, and other relevant characteristics should pay the same amount of taxes. The goal of horizontal equity is to ensure fairness and avoid discrimination in the tax system.

In contrast, vertical equity is the principle that taxpayers who are in different situations should be treated differently by the tax system. This means that individuals or entities with higher incomes or greater ability to pay should contribute a larger share of their income or assets to taxes than those with lower incomes or less ability to pay.

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An independent special district authorized by statute to issue bonds to raise funds to construct infrastructure for a residential development is referred to as a Municipal Utility District (MUD).

An independent special district authorized by statute to issue bonds to raise funds to construct infrastructure for a residential development is referred to as a Community Development District (CDD). A CDD is a governmental unit established to fund the infrastructure needs of a new community, such as roads, water and sewer systems, and other public facilities. CDDs are typically created by developers and approved by local government agencies, and they have the power to issue bonds to finance the construction of infrastructure projects. The bonds are repaid through assessments on property owners within the CDD.

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The statement "The payback rule accounts for the risk of a project's cash flows by ignoring the cash flows that follow the preset limit, which likely have less estimation error" is true because by ignoring cash flows that occur after  evaluating risk-time frame.

The payback rule is a simple method for evaluating the risk of a project by only considering the cash flows that occur within a certain time frame, often referred to as the "payback period." By ignoring cash flows that occur after this time frame, the payback rule assumes that these cash flows are less certain and may have a higher degree of estimation error.
The payback rule considers the amount of time it takes for a project to recover its initial investment, and it stops taking into account any cash flows after that preset limit is reached. This method helps account for the risk of a project's cash flows by focusing on the earlier cash flows, which typically have less estimation error.

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If I were a marketer for a clothing manufacturer and I wanted to improve revenues from irregulars, production overruns, and returns, I would be attracted to using a variety of tactics.

Firstly, I would focus on targeting customers who are looking for discounted products and promote these items as a great deal. This can be done through email marketing, social media campaigns, and targeted advertisements.

Secondly, I would explore the option of creating a separate section on the company's website or a physical store dedicated to selling irregulars and overruns at a discounted price.

Additionally, I would focus on improving the returns process by making it easier for customers to return products and offering incentives for repeat purchases. Finally, I would consider partnering with other retailers or discount stores to sell these products and reach a wider audience.

By implementing these tactics, we can improve revenues from irregulars, production overruns, and returns, while also satisfying customer demands for discounted products.

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Businesses either position themselves for a niche market of devoted customers throughout the growth stage of the product life cycle or they quit the market.  

The phase of a product's life that is deteriorating. Companies with diminishing products either target a small group of devoted customers or those with specific demands, or they completely exit the market.

Companies with products that are in the decline stage either target a specialised group of devoted customers or people with particular requirements or they entirely abandon the market. The features of the product could still sometimes be updated, and there will still be some marketing to set it apart from the competitors and grow market share.

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The partnerships between faith-based organizations and rural health care providers have become increasingly important in recent years. These partnerships help to bridge the gap between healthcare organizations and the communities they serve, particularly in rural areas where access to healthcare can be limited.

Faith-based organizations play a crucial role in providing healthcare services to underserved populations. They have a deep understanding of the needs of their communities and are often trusted by members of these communities. This trust can be leveraged to create partnerships with healthcare organizations, allowing them to work together to provide quality care to those in need.
These partnerships can take many forms, from collaborative care models to joint training programs for healthcare professionals. They can also involve the sharing of resources and expertise between organizations.
Overall, these partnerships have the potential to greatly improve the health outcomes of rural communities. By working together, faith-based organizations and healthcare providers can ensure that everyone has access to the care they need, regardless of their location or financial situation.

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A cycle time of 2.31 minutes per unit would match the capacity and demand given the available work time and number of workers.

To determine the cycle time that would match capacity and demand, we first need to calculate the available minutes per shift.

With one shift of 457 minutes and two 30-minute breaks, the total available work time per shift is:
457 minutes - 30 minutes (break) - 30 minutes (lunch/dinner) = 397 minutes

Next, we need to determine the capacity of each worker per shift. Assuming a constant cycle time for each unit, the capacity per worker can be calculated as:

Capacity = Available Minutes per Shift / Cycle Time

We can rearrange this equation to solve for cycle time:
Cycle Time = Available Minutes per Shift / Capacity

Assuming we have enough workers to meet the demand of 172 units per day, we can calculate the total capacity required as:
Total Capacity = Demand / Number of Shifts

In this case, we have one shift, so:
Total Capacity = 172 units / 1 shift = 172 units per shift

Finally, we can calculate the cycle time that matches this capacity and demand by plugging in the values we've calculated:
Cycle Time = 397 minutes / 172 units per shift = 2.31 minutes per unit

So a cycle time of 2.31 minutes per unit would match the capacity and demand given the available work time and number of workers.

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The market capitalization of approximately $725.1 billion. If we assume that Penny's Pickles has the same number of outstanding shares as Exxon, we can calculate their market capitalization by multiplying the share price of $175.35 by 4.14 billion shares.

To calculate the market capitalization of Penny's Pickles using Exxon data as an example, we would need to use the formula :

Market Capitalization = Share Price x Number of Outstanding Shares.

We don't have the number of outstanding shares for Penny's Pickles, but we can use Exxon's data as an example.

Exxon has a share price of $64.93 and 4.14 billion outstanding shares, which gives them a market capitalization of approximately $268.8 billion.

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A change in accounting principle implemented with full retrospective effect in 20x1 will require the restatement of all prior period financial statements.

This means that the financial statements presented in the 20x1 annual report will reflect the impact of the new accounting principle on all prior periods as if it had always been applied. The restated financial statements will include adjustments to account for the change in principle, which may include changes to revenue, expenses, and the balance sheet. It is important to note that this restatement may have a significant impact on the financial statements and should be clearly disclosed to users of the financial statements.
A change in accounting principle implemented in 20x1 with full retrospective effect will result in the following as reported in the financial statements presented in the 20x1 annual report:

1. Restated prior period financial statements: The financial statements for periods before 20x1 will be restated to reflect the new accounting principle consistently.
2. Adjusted opening balances: The opening balances of the affected accounts in 20x1 will be adjusted to account for the change in the accounting principle.
3. Clear disclosure: A clear disclosure of the change in accounting principle, reasons for the change, and its impact on the financial statements will be provided in the notes to the financial statements.

These adjustments ensure the financial statements remain comparable and provide a better understanding of the financial performance and position of the company.

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At the end of the lease term, the right-of-use asset will have a carrying value of $28,172 ($70,427 - $42,255) and the lease liability will be zero. The lessee will recognize a gain on the lease termination of $6,828 ($28,172 - $21,344).

To record the lease agreement:

Record the leased equipment as a right-of-use asset and a lease liability at the present value of the lease payments using the lessee's incremental borrowing rate of 5%.

Right-of-use asset:

DR $70,427

CR Lease liability: $70,427

(To record the right-of-use asset and lease liability at the present value of the lease payments)

Record any initial direct costs incurred by the lessee in obtaining the lease.

No initial direct costs have been given in the problem.

To record lease payments for 2020:

Record the lease payment as a reduction in the lease liability and interest expense calculated at the effective interest rate (5%) on the remaining lease liability.

Lease liability:

DR $46,864

Interest expense: $3,563

CR Cash: $25,563

(To record the first lease payment)

Record the depreciation expense on the right-of-use asset for the year.

Depreciation expense:

DR $14,085

CR Accumulated depreciation - leased asset: $14,085

(To record annual depreciation expense on the right-of-use asset)

To record lease payments for 2021:

Record the lease payment as a reduction in the lease liability and interest expense calculated at the effective interest rate (5%) on the remaining lease liability.

Lease liability:

DR $52,570

Interest expense: $2,858

CR Cash: $25,563

(To record the second lease payment)

Record the depreciation expense on the right-of-use asset for the year.

Depreciation expense:

DR $14,085

CR Accumulated depreciation - leased asset: $14,085

(To record annual depreciation expense on the right-of-use asset)

At the end of the lease term, the right-of-use asset will have a carrying value of $28,172 ($70,427 - $42,255) and the lease liability will be zero. The lessee will recognize a gain on the lease termination of $6,828 ($28,172 - $21,344).

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The answer to the question is that the PV formula will calculate the present value of the annuity as of today, also known as Year 0.

The present value formula is used to determine the value of a future stream of cash flows in today's dollars. In this scenario, the annuity payments are $5,000 per year for six years, with the first payment occurring at the end of Year 5. Therefore, the final payment will be made at the end of Year 10.

To calculate the present value of these cash flows, we need to discount them back to today's dollars using a discount rate. The discount rate represents the opportunity cost of investing money in a different investment that has the same risk as the annuity.

Since the first payment is made at the end of Year 5, we need to discount the cash flows back to Year 0, which is today. Therefore, the result of the PV formula will be the present value of the annuity as of today.

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The Gordon Growth Model is a useful tool for calculating the expected dividend per share of stock, assuming a constant dividend growth rate. The given values suggest that the stock is not currently paying any dividends, and thus the expected dividend per share is zero.

The expected dividend per share for a stock can be calculated using the Gordon Growth Model. This model assumes that the stock pays a constant dividend, which grows at a constant rate indefinitely. The formula for the Gordon Growth Model is:

Expected Dividend per Share = Dividend * (1 + Growth Rate) / (Required Return - Growth Rate)

Where:

The dividend is the most recent dividend paid per share

The growth Rate is the constant rate at which the dividend is expected to grow

Required Return is the minimum return an investor expects to earn from investing in the stock

Using the given values, we can calculate the expected dividend per share as follows:

Dividend = 0 (not given)

Growth Rate = 12%

Required Return = 16%

Expected Dividend per Share = 0 * (1 + 12%) / (16% - 12%) = $0

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An Internet company earned $6. 80 per share and paid dividends of $5. 60 per share. The company reported a dividend yield of 5 percent. The price of the stock is "$112".

To calculate the price of the stock, the formula:

Price of stock = Dividend per share / Dividend yield

Given that,

Dividend per share = $5.60

Dividend yield = 5% or 0.05

Price per Share = Annual Dividend per Share / Dividend Yield

Price per Share = $5.60 / 0.05

Price per Share = $112

Therefore, the price of the stock is $112.

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