The following costs were incurred in December: Direct materials Indirect labor Depreciation of factory equipment Sales commissions Direct labor $41,000 $7.000 $10,000 $18,000 $27.000 Conversion costs during the month totaled: $38.000 $68,000 $44.000 $85.000 The Standards of Ethical Conduct requires that management accountants: O refrain from disclosing confidential information acquired in the course of their work, except when authorized by an outside attorney, refrain from disclosing confidential information acquired in the course of their work, except when authorized or legally obligated to do so. refrain from disclosing confidential information acquired in the course of their work in all cases since the law requires thern to do so. refrain from disclosing confidential information acquired in the course of the work in all situations. A corporation sells a single product Management has provided the following cost data for two levels of monthly sales volume The company sells the product for $57.00 per unit. Sales volume (units) 8,000 11,000 Cost of sales $ 202,000 $ 277,750 Selling and administrative costs $ 146,000 $ 184,250 The best estimate of the total contribution margin when 9.500 units are sold is: O $136,500 $180,500 $420,375 $361.000