here is two management accounting problems

here is two management accounting problems

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Problem 2.28
Cost Assignment Methods
Brody Company makes industrial cleaning solvents. Various chemicals, detergent, and water are mixed 
together and then bottled in 10-gallon drums. Brody provided the following information for last year:
Last year, Brody completed 100,000 units. Sales revenue equaled $1,200,000, and Brody paid a sales 
commission of 5 percent of sales.
Required:

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