Companies employing total quality management (TQM) programs know that Multiple Choice quality control should be incorporated only in the final stage of the transformation process. benchmarking quality standards will reduce their competitive advantage. reworking defective products is the best way to ensure high standards of quality. TQM requires constant improvements in all areas of the company as well as employee empowerment. quality control should be a function of the operations process and not an element of the product itself.

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?