Formula for ordinary shareholder dividend.For example, calculate the proposed dividend for the ordinary shareholder if directors decides to pay them $80 per share.The firm has 350,000 ordinary shares costing $100,000,000.

I wish I had stock in a company paying dividends of $80 a share!

Actually, I'm not quite sure what you're asking. You already know the dividend per share. Do you mean what the total would come out to? That's just the number of shares times the dividend per share. That is no different than figuring out the total you spent if you bought 10 candy bars at $.90 each.

You do need to make sure you're using outstanding shares, which may be given, or you may have to calculate by taking issued less any treasury shares.

But what do you mean "dividend of a shareholder"? Any one shareholder would get the $80 per each share they own.

What is direct manufacturing labor cost

Please start you own thread for you question instead of taking onto someone else's. We can't have everyone's questions in the same thread. Yours is not even related in any vague way at all.

Direct manufacturing labor cost is the cost that can be ascertain and trace to a particular labor in a specific department.This added to other direct cost like royalties and finally added to direct material cost to get prime cost.

Royalties? Where does that fit into this picture?