Trans world publishing was recently organized as a corporation. the company issued common stock to an attorney who provided legal services worth $ 25 comma 000 to with the incorporation. trans world also issued common stock to an inventor in exchange for her patent with a market value of $ 84 comma 000. in addition, trans world received cash both for the issuance of 4 comma 000 shares of its preferred stock at $ 70 per share and for the issuance of 23 comma 000 of its common shares at $ 3 per share. during the first year of operations, trans world earned net income of $ 72 comma 000 and declared a cash dividend of $ 22 comma 000.

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?