The total beginning balance in Work in Process Inventory is $60,000, which included direct materials and conversion. During the period, the department incurred the following costs: direct materials $22,000 and conversion costs $142,000. The total costs to account for is $.

The management of a supermarket wants to adopt a new promotional policy of giving a free gift to every customer who spends > a certain amount per visit at this supermarket. the expectation of the management is that after this promotional policy is advertised, the expenditures for all customers at this supermarket will be normally distributed with a mean of $95 and a standard deviation of $20. if the management wants to give free gifts to at most 10% of the customers, what should the amount be above which a customer would receive a free gift?