Allocation Busters (AB) is a dispute mediation firm offering services to firms in disputes about cost allocations with government agencies. For March, AB worked 452 hours for Massive Airframes and 662 hours for Gigantic Drydocks. AB bills clients at the rate of $509 per hour; labor cost for its professional staff is $220 per hour. Overhead costs in March totaled $40,930. Overhead is applied to clients at $45 per labor-hour. In addition, AB had $199,500 in marketing and administrative costs. All transactions are on account. All services were billed.

Required: (a) Show labor and overhead cost flows through T-accounts.

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?