The shareholders' equity of Green Corporation includes $354,000 of $1 par common stock and $540,000 par of 7% cumulative preferred stock. The board of directors of Green declared cash dividends of $64,000 in 2021 after paying $34,000 cash dividends in each of 2020 and 2019. What is the amount of dividends common shareholders will receive in 2021?

Schonhardt corporation's relevant range of activity is 2,500 units to 5,500 units. when it produces and sells 4,000 units, its average costs per unit are as follows: averagecost per unitdirect materials $ 7.60direct labor $ 2.90variable manufacturing overhead $ 1.65fixed manufacturing overhead $ 2.90fixed selling expense $ 0.95fixed administrative expense $ 0.65sales commissions $ 0.75variable administrative expense $ 0.65if 4,500 units are produced, the total amount of fixed manufacturing cost incurred is closest to: multiple choicea $16,800b $11,400c $11,600d $15,400