The following transactions were completed by the company: The company completed consulting work for a client and immediately collected $5,900 cash. The company completed commission work for a client and sent a bill for $4,400 to be received within 30 days. The company paid an assistant $1,600 cash as wages for the period. The company collected $2,200 cash as a partial payment for the amount owed by the client in transaction b. The company paid $780 cash for this period's cleaning services.
Required: Enter the impact of each transaction on individual items of the accounting equation. (Enter decreases to account balances with a minus sign.)

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?