The Following Income Statement Was Reported for Bauer Inc Requirement:
A

question 108

Essay

The following income statement was reported for Bauer Inc. for the first year of operations ending December 31, 2014 reported (in thousands of dollars): $\begin{array}{|l|r|r|}\hline \text { Sales revenue } & & \$ 24,500 \\\hline \text { Expenses: } & & \\\hline \text { Cost of Sales } & \$ 12,100 & \\\hline \text { Salaries and Wages } & 5,300 & \\\hline \text { Rent } & 900 & \\\hline \text { Utilities } & 500 & \\\hline \text { Miscellaneous } & \underline{600} & \\\hline \text { Total Expenses } & & \underline{19.400} \\\hline \text { Income before taxes } & & 5.100 \\\hline \text { Income tax expense } & & \underline{1.785} \\\hline \text { Net income } & & \$ 3.315 \\\hline\end{array}$ Requirement:
A. Calculate net profit margin.
B. Calculate earnings per share if there are 200,000 weighted average shares of common stock outstanding.

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Definitions:

Psychological Strains

Emotional or mental stress and tension resulting from adverse or demanding circumstances, often affecting an individual's well-being and performance.

Organizational Commitment

An employee's psychological attachment to their job, characterized by loyalty and belief in the organization's values.

Employee Engagement

The level of an employee's commitment and connection to an organization, which impacts their willingness to contribute to the company's success.

Job Satisfaction

Job satisfaction is the degree to which employees feel content and fulfilled with their work, including aspects of their job roles, work environment, and relationships with colleagues.