1. What is adoption? 2. What is a closed adoption? 3. How is jurisdiction and venue important in the adoption process? 4. What is an agency adoption? 5. What are facilitated and unlicensed adoptions? How do they differ from agency adoptions? 6. What are black market adoptions? Why should the paralegal be concerned about black market adoptions? 7. Who can adopt?

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?