Saint, Inc. declares a 15% common stock dividend when it has 30,000 shares of $10 par value common stock outstanding. If the market value of $24 per share is used, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par are: 
Definitions:
Factory Equipment
Factory equipment encompasses the machinery and tools used in manufacturing processes to produce goods.
Factory Overhead
All manufacturing costs that are not directly attributable to the product, including indirect materials, indirect labor, and other production-related expenses.
Product Cost
The total amount spent to produce a product, including the cost of materials, labor, and overhead directly related to the making of the product.
Lawn Service
A business that provides maintenance services for lawns and gardens, including mowing, fertilizing, and weed control.
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