Transit time via water transportation is the longest of the four primary modes commodities. this modal service disadvantage has to be traded-off against the low-cost to the shipper for the transport of commodities. this tradeoff usually makes water transport attractive for which commodities?

During 2010, raines umbrella corp. had sales of $850,000. cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $110,000, and $140,000, respectively. in addition, the company had an interest expense of $85,000 and a tax rate of 35 percent. (ignore any tax loss carryback or carryforward provisions.) suppose raines umbrella corp. paid out $63,000 in cash dividends. is this possible