The income statement of Kingbird Inc. for the year ended December 31, 2022, reported the following condensed information: Service revenue $600,000 Operating expenses 300,000 Income from operations 300,000 Income tax expense 30,000 Net income $270,000 Kingbird's balance sheet contained the following comparative data at December 31: 2022 2021 Accounts receivable $50,000 $60,000 Accounts payable 30,000 40,000 Income taxes payable 4,000 2,000 Kingbird has no depreciable assets. Accounts payable pertains to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method.

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