30.Nikkel Corporation, a merchandising company, reported the following results for July: Sales $427,000 Cost of goods sold (all variable) $173,400 Total variable selling expense $21,200 Total fixed selling expense $18,900 Total variable administrative expense $9,600 Total fixed administrative expense $36,300 The contribution margin for July is:

31.Spendlove Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $1,660,260 59,000 machine-hours Processing orders $69,455.70 2,290 orders Inspection $126,338 1,810 inspection-hours The company makes 780 units of product S78N a year, requiring a total of 1,140 machine-hours, 64 orders, and 36 inspection-hours per year. The product's direct materials cost is $58.21 per unit and its direct labor cost is $14.69 per unit. The product sells for $124.00 per unit. According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)

32.Arthur Corporation has a margin of safety percentage of 25% based on its actual sales. The break-even point is $390,000 and the variable expenses are 45% of sales. Given this information, the actual profit is: (Do not round your intermediate calculations.) 33.During October, Dorinirl Corporation incurred $67,500 of direct labor costs and $7,700 of indirect labor costs. The journal entry to record the accrual of these wages would include a: