Aztec company reports current e& p of $200,000 in 20x3 and accumulated e& p at the beginning of the year of negative $100,000. aztec distributed $300,000 to its sole shareholder on january 1, 20x3. how much of the distribution is treated as a dividend in 20x3?

Dozier company produced and sold 1,000 units during its first month of operations. it reported the following costs and expenses for the month: direct materials $ 69,000 direct labor $ 35,000 variable manufacturing overhead $ 15,000 fixed manufacturing overhead 28,000 total manufacturing overhead $ 43,000 variable selling expense $ 12,000 fixed selling expense 18,000 total selling expense $ 30,000 variable administrative expense $ 4,000 fixed administrative expense 25,000 total administrative expense $ 29,000 required: 1. with respect to cost classifications for preparing financial statements: a. what is the total product cost