Cartwright custom carpentry manufactures chairs in its processing department. direct materials are inculded at the inception of the production cycle and must be bundled in single kits for each unit. conversion costs are incurred evenly throughout the production cycle. inspection takes place as units are placed into production. after inspection, some units are spoiled due to nondetectible material defects. spoiled units generally constitute 3% of the good units. data provided for march 20x5 are as follows. what are the normal and abnormal spoilage units, respectively, for march when using fifo?

Miller company’s total sales are $171,000. the company’s direct labor cost is $20,520, which represents 30% of its total conversion cost and 40% of its total prime cost. its total selling and administrative expense is $25,650 and its only variable selling and administrative expense is a sales commission of 5% of sales. the company maintains no beginning or ending inventories and its manufacturing overhead costs are entirely fixed costs. required: 1. what is the total manufacturing overhead cost? 2. what is the total direct materials cost? 3. what is the total manufacturing cost? 4. what is the total variable selling and administrative cost? 5. what is the total variable cost? 6. what is the total fixed cost? 7. what is the total contribution margin?