The Common Stock account for Baltimore Corporation on January 1, 2018 was $60,000.On July 1, 2018 Baltimore issued an additional 6,000 shares of…

The Common Stock account for Baltimore Corporation on January 1, 2018 was $60,000. On July 1, 2018 Baltimore issued an additional 6,000 shares of common stock. The Common Stock is $5 par. There was neither Preferred Stock nor any Treasury Stock. Paid in Capital Excess to par Common Stock was $20,000 on January 1 and $40,000 on July 2 and net income was $134,500.  Use this information to determine for December 31, 2018 the amount of Earnings per Share (rounded to the nearest cent).

2.

During FY 2019, Dorchester Company plans to sell Widgets for $11 a unit. Current variable costs are $4 a unit and fixed costs are expected to total of $139,000. Use this information to determine the dollar value of sales for Dorchester to breakeven.  (Round to the nearest whole dollar)

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