Clothing emporium was organized on january 1, 2021. the firm was authorized to issue 100,000 shares of $5 par value common stock. during 2021, clothing emporium had the following transactions relating to stockholders’ equity: issued 30,000 shares of common stock at $7 per share. issued 20,000 shares of common stock at $8 per share. reported a net income of $100,000. paid dividends of $50,000. what is the total amount recorded in the common stock account at the end of 2021?

Kubin company’s relevant range of production is 18,000 to 22,000 units. when it produces and sells 20,000 units, its average costs per unit are as follows: average cost per unit direct materials $ 7.00 direct labor $ 4.00 variable manufacturing overhead $ 1.50 fixed manufacturing overhead $ 5.00 fixed selling expense $ 3.50 fixed administrative expense $ 2.50 sales commissions $ 1.00 variable administrative expense $ 0.50 required: 1. for financial accounting purposes, what is the total amount of product costs incurred to make 20,000 units? 2. for financial accounting purposes, what is the total amount of period costs incurred to sell 20,000 units? 3. for financial accounting purposes, what is the total amount of product costs incurred to make 22,000 units? 4. for financial accounting purposes, what is the total amount of period costs incurred to sell 18,000 units?