Allen, Inc. reported net sales of $92,000, net income of $32,000, dividends paid to preferred stockholders of $7,000, and dividends paid to common stockholders of $10,000. The average number of shares outstanding is 5,000. What is the earnings per share? $5.00 $3.00 $6.40 $4.40 The following information is presented in Lott's Income Statement for the years ended December 31, 2019 and December 31, 2020. 2020 2019 Sales $500,000 $450,000 Cost of Goods Sold 350.000 250.000 Gross Margin 150,000 200,000 Operating Expenses 100.000 25.000 Income Before Tax 50,000 105,000 Income Tax Expense 15.000 31.500 Net Income $35,000 $73,500 Duggerton's percentage change in gross margin is: 25.00% decrease 33.33% decrease 25.00% increase 33.33% increase The best measures relate to corporate strategy and SMART. Which of the following is not a component of SMART? Actionable Responsibility Timeliness Measurable The Western Division of Lance Company reported the following results from the past year, Shareholders require a return of 7%, while the weighted cost-of-capital is 6%. Lance's corporate tax rate is 30%. Sales $ 700,000 Operating income $175,000 Total assets $1,500,000 Current liabilities 600,000 What is the Western Division's Return on Investment (ROI)? 46.67% 25.00% 40.00% 11.67%