某商品进货单价为40元，若销售价为50元，可卖出50个，如果销售单价每涨1元，销售量就减少1个，为了获得最大利润，则此商品的最佳售价应为多少？

Dee and Eff are major shareholders in, and the directors of, the public company, Fan plc. For the year ended 30 April 2009 Fan plc’s financial statements showed a loss of ￡2,000 for the year.For the year ended 30 April 2010 Fan plc made a profit of ￡3,000 and, due to a revaluation, the value of its land and buildings increased by ￡5,000.As a consequence, Dee and Eff recommended, and the shareholders approved, the payment of ￡4,000 in dividends.Required:Advise Dee and Eff as to:

(b) any potential legal liability in regard to the dividend payment. (4 marks)