Exercise 1-12 (Algo) Product and Period Cost Flows [LO1-3] The Devon Motor Company produces automobiles. On April 1, the company had no beginning inventories, and it purchased 5,520 batteries at a cost of $55 per battery. It withdrew 5,100 batteries from the storeroom during the month. Of these, 100 were used to replace batteries in cars being used by the company's traveling sales staff. The remaining 5,000 batteries withdrawn from the storeroom were placed in cars being produced by the company. Of the cars in production during April, 90 percent were completed and transferred from work in process to finished goods, Of the cars completed during the month, 30 percent were unsold at April 30 . Required: 1. and 2. Determine the cost of batteries that would appear in each of the following accounts on April 30 and select whether each of the accounts would appear on the balance sheet or on the income statement. Problem 1-22 (Algo) Cost Terminology; Contribution Format Income Statement [LO1-2, LO1-4, LO1-6] Miller Company's total sales are $204,000. The company's direct labor cost is $24,480, which represents 30% of its total conversion cost and 40% of its total prime cost. Its total selling and administrative expense is $30,600 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