From the text, public aid is given the water carriers in the form of waterway construction, development and maintenance. how do the water carriers repay the government for the aid received?
a) by agreeing to haul government traffic free of charge
b) by paying a 25 percent surcharge on their income taxes
c) by paying user charges in the form of lock fees and fuel taxes
d) no repayment is made, all the aid offered is free of charge since both commercial carriers and private citizens use the waterways for business and pleasure

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?