Final answer:
Considering an accounting profit of $50,000, Raines Umbrella Corp. paying out $128,000 in cash dividends is not feasible unless there are sufficient retained earnings or other cash sources.
Step-by-step explanation:
The student is inquiring about whether Raines Umbrella Corp. can pay out $128,000 in cash dividends given certain financial figures. The scenario implies an understanding of accounting profits and cash flows. Based on the chapter information provided, the firm has an accounting profit of $50,000, which is calculated as total revenues ($1,000,000) minus explicit costs (sum of labor, capital, and materials costs which are $600,000 + $150,000 + $200,000). Paying $128,000 in cash dividends seems unlikely from an accounting profit of $50,000 unless additional information confirms the availability of adequate retained earnings or other sources of cash.