Devoto Incorporated has provided the following data concerning one of the products in its standard cost system. Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate Direct materials 6.6 grams $7.70 per gram The company has reported the following actual results for the product for June: Actual output 9,200 units Raw materials purchased 64,500 grams Actual cost of raw materials purchased $548,250 Raw materials used in production 60,710 grams The raw materials price variance for the month is closest to:

The following information is from the 2019 records of albert book shop: accounts receivable, december 31, 2019 $ 42 comma 000 (debit) allowance for bad debts, december 31, 2019 prior to adjustment 2 comma 000 (debit) net credit sales for 2019 179 comma 000 accounts written off as uncollectible during 2017 15 comma 000 cash sales during 2019 28 comma 500 bad debts expense is estimated by the method. management estimates that $ 5 comma 300 of accounts receivable will be uncollectible. calculate the amount of bad debts expense for 2019.