1. Marcos's backyard pool, which measured 35 feet by 18 feet, needed a new filter. A sales brochure stated, “This filter will keep any normal backyard pool, up to 50
feet by 25, clean and healthy all summer for a minimum of 5 years.” Marcos signed
a sales contract, which included this disclaimer: “The filter will work to normal
industry standards. This is the only warranty. No other statements, written or oral,
apply. Pools vary widely, and the Seller cannot guarantee any specific level of per-
formance or cleanliness. Buyer agrees to this disclaimer.” The filter failed to keep
Marcos's pool clean, and he sued for breach of warranty. Who should win?

Miller company’s total sales are $171,000. the company’s direct labor cost is $20,520, which represents 30% of its total conversion cost and 40% of its total prime cost. its total selling and administrative expense is $25,650 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?