Ahotel enters into a contract with a customer to provide 10 rooms for 10 nights for $200 per room per night. in addition to the room price per night, the hotel collects a city occupancy tax of $7 per room per night. according to the hotel’s promotion, each customer that purchases in total more than 50 room nights is entitled to a credit of $3,000 on the entire purchase. what is the total transaction price of the contract?

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: