Acity government imposes a proportional income tax on all people who earn income within its city limits. in 2004, the city's income tax rate was 0.050.05 (55 percent), and it collected $20.0020.00 million in income taxes. in 2005, it raised the income tax rate to 0.060.06 (66 percent), and its income tax collections declined to $19.2019.20 million. what happened to the city's income tax base between 2004 and 2005?

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?