You receive a memo that reads as follows: "in recent months, our customer evaluations have dropped, and our sales have decreased by 10 percent. to restore our business, we will do the following: (1) we will contact all of our customers and offer a 10 percent discount on their next purchase. (2) for the customers who spend more than $1,000 per year, we will invite them to join our insiders’ club, which gives them discounted tickets to concerts and sporting events. (3) effective immediately, we will begin staffing our call center 24 hours a day, 7 days a week. (4) customer-service personnel will be given more discretion in customers resolve problems, with minimal interference from supervisors." this memo is a(n):

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?