Southwestern Bell stocks a switch connector at its central warehouse for supplying field service offices. The yearly demand for these units is 15,000 units. The firm operates a 300 day working year. On average, delivery of an order takes 2 working days. Calculate the Reorder Point for this product.

Coop inc. owns 40% of chicken inc., both coop and chicken are corporations. chicken pays coop a dividend of $10,000 in the current year. chicken also reports financial accounting earnings of $20,000 for that year. assume coop follows the general rule of accounting for investment in chicken. what is the amount and nature of the book-tax difference to coop associated with the dividend distribution (ignoring the dividends received deduction)?