A staff accountant at Ysidro Fabricators in San Ysidro, CA has provided data concerning its operations for July. The beginning balance in the raw materials account was $20,500 and the ending balance was $37,000. Raw materials purchases during the month totaled $64,000. Manufacturing overhead cost incurred during the month was $111,500, of which $2,100 consisted of raw materials classified as indirect materials. The direct materials cost for July was:

T-comm makes a variety of products. it is organized in two divisions, north and south. the managers for each division are paid, in part, based on the financial performance of their divisions. the south division normally sells to outside customers but, on occasion, also sells to the north division. when it does, corporate policy states that the price must be cost plus 20 percent to ensure a "fair" return to the selling division. south received an order from north for 300 units. south's planned output for the year had been 1,200 units before north's order. south's capacity is 1,500 units per year. the costs for producing those 1,200 units follow