Which of the followings is NOT a party of determining whether a company's prices and costs are competitive?
A. acitivty based cost accounting
B. benchmarking
C. the costs of a company's internally performed activities
D. resource value analysis
E. the value chain costs of a company's competitively relevant suppliers and forward channel allies (distributors/dealers)
2. Mirrlees Corp. has 11,000 6% bonds convertible into 37 shares per $1,000 bond. Mirrlees has 580,000 outstanding shares. Mirrlees has a tax rate of 45%. The average Aa bond yield at time of issue was 11%. Compute basic earnings per share if after-tax earnings are $730,000. (Round your answer to 2 decimal places.)
$-0.29
$0.13
$0.91
$1.26