on june 1, cline co. paid $870,000 cash for all of the issued and outstanding common stock of renn corp. the carrying amounts for renn’s assets and liabilities on june 1 follow: cash $ 239,000 accounts receivable 181,000 capitalized software costs 340,000 goodwill 103,000 liabilities (226,000 ) net assets $ 637,000 on june 1, renn’s accounts receivable had a fair value of $136,000. additionally, renn’s in-process research and development was estimated to have a fair value of $253,000. all other items were stated at their fair values. on cline’s june 1 consolidated balance sheet, how much is reported for goodwill?

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?