WL Corporation is located in a jurisdiction that has a 40% corporate tax rate on pretax income and a 30% personal tax rate on dividends. WL distributes all its after-tax income to shareholders. What is the effective tax rate on WL pretax income distributed in dividends?

Which of the following PMO competency continuum stages provides a forum to host and control multiple projects with multiple project managers?

A) PMO B) project office C) advanced PMO D) Center of Excellence

Cell B5 contains hourly rate, Cell C5 contains regular hours, and Cell D5 contains overtime hours. What is the multimath formula that should be placed in Cell E5 to calculate gross earnings if overtime hours get paid at time-and-a-half?