You are analyzing the dividend yields of two companies, Company P and Company Q, for the fiscal year 2023.

Company	Dividend per Share	Market Price per Share
Company P	$2	$40
Company Q	$3	$60

Requirements:

1. Calculate the dividend yield for both Company P and Company Q.
2. Compare the dividend attractiveness of Company P and Company Q based on their dividend yields.
3. Discuss potential factors influencing the differences in dividend yields between Company P and Company Q.