American optical corporation provides a variety of share-based compensation plans to its employees. under its executive stock option plan, the company granted options on january 1, 2018, that permit executives to acquire 5 million of the company’s $1 par common shares within the next five years, but not before december 31, 2019 (the vesting date). the exercise price is the market price of the shares on the date of grant, $73.00 per share. the fair value of the 5 million options, estimated by an appropriate option pricing model, is $18 per option. no forfeitures are anticipated. ignore taxes.

required:

1. determine the total compensation cost pertaining to the options.

2. to 4. prepare the appropriate journal entries.

In three to four sentences, explain the effect of a price ceiling on the quantity of a good and who this intervention intends to assist

Laurelton heating & cooling installs and services commercial heating and cooling systems. laurelton uses job costing to calculate the cost of its jobs. overhead is allocated to each job based on the number of direct labor hours spent on that job. at the beginning of the current year, laurelton estimated that its overhead for the coming year would be $ 61 comma 500. it also anticipated using 4 comma 100 direct labor hours for the year. in april comma laurelton started and completed the following two jobs: (click the icon to view the jobs.) laurelton paid a $ 20-per-hour wage rate to the employees who worked on these two jobs. read the requirements requirement 1. what is laurelton's predetermined overhead rate based on direct labor hours? determine the formula to calculate laurelton's predetermined overhead rate based on direct labor hours, then calculate the rate. / = predetermined overhead rate

Omnidata uses the annualized income method to determine its quarterly federal income tax payments. it had $100,000, $50,000, and $90,000 of taxable income for the first, second, and third quarters, respectively ($240,000 in total through the first three quarters). what is omnidata's annual estimated taxable income for purposes of calculating the third quarter estimated payment?