This is a direct appeal by the defendant-appellant Philip Scott May from his conviction on each of five counts relating to the distribution of cocaine. The indictment charged May and Lisa Michelle Tarasiuk with conspiracy and attempt to commit offenses defined in 21 U.S.C. § 841(a)(1) and 18 U.S.C. § 2 in violation of 21 U.S.C. § 846, and charged May alone with possession with intent to distribute cocaine in violation of 21 U.S.C. § 841(a)(1) and 18 U.S.C. § 2, and with carrying a firearm during and in relation to a drug trafficking offense in violation of 18 U.S.C. § 924(c)(1). 1
Appellant raises three issues on appeal: (1) whether the Government committed reversible misconduct in closing argument by attacking the integrity of defense counsel and commenting on the defendant’s partial silence upon arrest; (2) whether the “cost-of-confinement” fine required by USSG 5E1.2(i) is unauthorized by the Sentencing Reform Act or unconstitutional under the Due Process Clause; and (3) whether the imposition of a fine in an unspecified amount is too vague to be valid.
Background
The criminal charges in this case stem from a “reverse sting” operation during which the co-defendant, Lisa Tarasiuk, attempted to buy a kilogram of cocaine from an undercover police officer outside of a bar in Denver, Colorado. May was arrested at.the scene after the police seized a .45 caliber handgun from his person. II Supp.R. 54, 57. After his arrest, May consented to searches of his home, business and vehicles which resulted in the seizure of cocaine totalling over 220 grams. Over the course of that evening, May made several statements to the police which contained both contradictions and omissions. Ultimately, however, May acknowledged that he had taken money to *887 the bar that night knowing Tarasiuk would use it to buy cocaine. II Supp.R. 28. May also stated that he had loaned Tarasiuk $24,-000 in the month prior to his arrest for her to purchase cocaine and that he had taken the cocaine found in his business and house from Tarasiuk to hold as collateral against the large debt she owed him. II Supp.R. 20-21.
Tarasiuk testified at trial that she had previously worked for May as his secretary, and later as his office manager and bookkeeper at his business (Door & Trim). V R. 7-9. She had also begun an affair with him sometime during that employment. V R. 8. Tarasiuk further testified that May brought up the subject of selling cocaine. May told her that she needed to start making some money to support herself since she had lost her job at Door & Trim. V R. 17. According to Tarasiuk, May supplied her with the cocaine she was to sell until October 1991 when May directed her to get more cocaine from other sources. V R. 18-20, 30-31, 40-42. May testified at his trial, admitting that he had previously given Tarasiuk money to purchase cocaine, but maintaining that he had ceased his involvement with any drug transactions prior to the incident on October 29, 1991, and that he only participated in the October 29 transaction because he thought Tarasiuk’s life was in danger. VI R. 4-12.
I
Prosecutorial Misconduct
May defended against the conspiracy and attempt charges by arguing that he had withdrawn from the conspiracy prior to the transaction on October 29, 1991, and then participated again only because he believed Tara-siuk’s life to be in danger if he did not. In his statements to authorities after he was arrested and advised of his rights, however, he did not mention the alleged withdrawal. In her closing argument, the prosecutor made the following comments with respect to the withdrawal defense:
Never once did [May] say [to the authorities], “[Y]ou know, on the 28th or the 27th, I actually got out of this deal. I stopped doing this, police. I — you know, I got out of this. That was never in any of [the previous] stories. Never once did he ever tell the police the story of a day or two before I got caught, I decided to get out. That story only came up today.
Now, on March 29th, he talked with Ken Coffey, and when he talked to Agent Coffey right after his arrest, he again repeated this story. He said, I was only trying to help Lisa. You know, she needed the money. I had fired her. I was trying to help her get some money. He didn’t even say then that the day or two before he decided not to do it.
That has only come up now, now that he has a lawyer, now that he sees withdrawal as a legal defense. That’s when that arose.”
II Supp.R. 167-68. Appellant argues that such comments combine two fundamental forms of improper prosecutorial conduct: asking the jury to draw adverse conclusions from the defendant’s omission of exculpatory facts from prior, post-Miranda warning statements; and attacking defense counsel by suggesting without a record basis that consultation with counsel is a likely source of false defense testimony.
Since trial counsel lodged no objection at trial to the prosecutor’s comments, we review Appellant’s claims of prosecutorial misconduct only for plain error.
United States v. Linn,
A. Attack on Defense Counsel
The principal issue to be resolved is not whether the prosecutor’s comments were inappropriate, but whether such comments constitute misconduct rising to the level of plain error. The Supreme Court has recognized that the distinction between acceptable and improper advocacy is not exact.
United States v. Young,
In his defense at trial, May attempted to explain the inconsistencies in his prior statements to the authorities. The government argues that the comment made by the prosecutor that the defendant was now asserting a new withdrawal defense.at trial was a fair comment on the evidence presented. The government contends that the prosecutor was not attacking the credibility of defense counsel but rather was challenging the credibility of the defendant’s defense.
See United States v. Vera,
Defendant-appellant argues that there was no basis for suggesting that the withdrawal defense “only [came] up now, now that he has a lawyer-” In support of his argument that the prosecutor’s comments constitute reversible misconduct, defendant-appellant cites first to
Berger v. United States,
Defendant-appellant also relies on two opinions rendered by this Court. In
United States v. Rios,
Upon review of the prosecutor’s comments in the context of the entire record, we hold that the brief reference to appellant’s lawyer does not amount to an “inflammatory attack” on defense counsel rising to the level of plain error. “[T]he plain-error exception to the contemporaneous-objection rule is to be ‘used sparingly, solely in those circumstances in which a miscarriage of justice would otherwise result.’”
Young,
B. Comment on Post-Arrest Silence
Defendant-appellant further argues that the prosecutor’s comments were an impermissible reference to his post-arrest silence. Specifically, appellant contends that the thrust of the comments was not to point but inconsistencies between May’s trial testimony and his post-arrest statements, but was instead to suggest that May was guilty because an innocent person would have presented his withdrawal contention to the arresting officers. We do not agree. In the first instance, the record indicates that May never formally invoked his right to remain silent; rather, it appears that May was forthcoming with information and simply chose to tell various versions of his “story” when speaking to the authorities. In any event, even if it can be said that May partially invoked his right to remain silent, the prosecutor’s comments do not constitute a violation of May’s due process rights.
In
Doyle v. Ohio,
In
United States v. Canterbury,
In
United States v. Mora,
comment on a defendant’s right to remain silent at the time of his arrest is “whether the language used was manifestly intended or was of such character that the jury would naturally and necessarily take it to be a comment” on the defendant’s right to remain silent.... The court must look to the context’ in which the statement was made in order to determine the manifest intention which prompted it and its natural and necessary impact on the jury.
Id.
at 235 (quoting
United States v. Morales-Quinones,
II
Validity of “Cost of Imprisonment” Fine
Pursuant to United States Sentencing Guidelines § 5E1.2(i), 5 the district court im-. posed an “additional fine” based on the costs of May’s imprisonment and supervised release. Defendant-appellant argues that this additional fine is invalid for two reasons: (1) it serves none of the purposes of punishment set forth at the time of the offense in the Sentencing Reform Act and therefore lacks statutory authorization; 6 and (2)- it is uncon *891 stitutional under the Due Process Clause for being irrationally tied to a government expense that fíne money cannot by law be used to offset. Brief for Appellant at 38.
In support of his argument, defendant-appellant relies primarily on
United States v. Spiropoulos,
The
Spiropoulos
holding conflicts with the holdings in other circuits, however. As the third circuit opinion recognized, its holding is in direct conflict with the reasoning of
United States v. Hagmann,
Once convicted, criminals impose a dual financial cost upon society — both the price of their imprisonment and the expense of trying to alleviate some of the personal cost inflicted upon their victims. Criminals’ terms of imprisonment generally reflect, among other things, the seriousness of their crimes and the harm they have inflicted upon their victims. We find, therefore, that the uniform practice of fining criminals on the basis of their individualistic terms of imprisonment — an indicator of the actual harm each has inflicted upon society — is a rational means to assist the victims of crime collectively.
Likewise, the
Spiropoulos
court noted that its holding may also conflict with this Court’s holding in
United States v. Doyan,
In
United States v. Turner,
Nothing more is necessary to show that the Commission acted within its statutory authority. And despite the third circuit’s qualms,976 F.2d at 167 , the rationality of the approach cannot be doubted. The costs of incarceration do not precisely reflect social loss and deterrence, to be sure, but the Constitution does not require a close match between the gravity of the offense and the penalty meted out.
Id.
Likewise, the second circuit rejected the contention that the Sentencing Commission exceeded the scope of its statutory authority by promulgating § 5E1.2(i). In
United States v. Leonard,
The Third Circuit’s ruling unnecessarily restricts the guideline to serving as a re-coupment measure without exploring its functional role within the sentencing scheme.... [W]e think it appropriate to evaluate the guideline in the context of the guidelines as a whole and the criminal justice theories on which they were constructed. In doing so, we conclude the Sentencing Commission’s promulgation of § 5E1.2(i) to have been a proper exercise of its authority to formulate sentencing guidelines that account for the seriousness of a defendant’s offense and the deterrence his sentence may have on others.
Id.
at 40. The second circuit also rejected the argument that imposition of a § 5E1.2(i) fine contravenes the language in 18 U.S.C. § 3553(a) that criminal sentences imposed under the guidelines must be “sufficient, but not greater than necessary, to comply” with the purposes of the Sentencing Reform Act. Like the defendant-appellant in this case, the defendants in
Leonard
contended that imposition of a fine in accordance with the “fine table” fully satisfies the purposed 6f the Act; therefore, the additional fine under § 5E1.2(i) is greater than necessary. However, the second circuit court concluded that, nothing in the Act indicates that the boundary of a “sufficient” fine is set by the fine table in § 5E1.2(c).
Id. See also Hagmann,
We disagree with defendant-appellant’s contention that § 5E1.2(i) is invalid because it lacks statutory authorization. In accordance with the reasoning and result reached by the seventh and second circuits, we conclude that the fine provided for under USSG § 5E1.2(i) appropriately accounts for the seriousness of the offense and the deterrent effect a defendant’s sentence may have-on others and is not greater than necessary to comply with the purposes of the Act.
*893 III
Validity of Additional Fine Imposed
The fine imposed upon the defendant-appellant was comprised of $12,500.00 to be paid either in a lump sum or in installments as determined by the probation officer. Brief for Appellant, Addendum A at 64. At sentencing, the district judge further stated:
In addition, by way of an additional fíne, I am going to impose on you the cost of your imprisonment and supervised release. At the moment, as the probation officer says, the monthly cost of imprisonment is $1,492.00. The monthly cost for supervision is $115.33. Whatever it is, you’re to pay it, because I think you can pay your own way and the taxpayers are not going to be supporting you in prison, nor are they going to be supporting you on supervised release.
Id. at 64-65. Defendant-appellant contends that the district court’s comments that the monthly amounts were correct only “at the moment” and particularly that Mr. May was to pay the amount “whatever it is” make the additional fine “incurably ambiguous” on the record. Brief for Appellant at 34.
We have previously stated that a sentence which is internally ambiguous to the point that a reasonable person cannot determine what the sentence is may be found illegal; however, not all ambiguous sentences are illegal sentences.
United States v. Earley,
816, F.2d 1428, 1430-31 (10th Cir.1987) (en banc). Most sentencing ambiguities can be resolved by reviewing the record to ascertain the intent of the sentencing judge and identify the terms of the sentence.
Id.
at 1431. We have previously established the rule that “[w]hen an orally pronounced sentence is ambiguous, ... the judgment and commitment order is evidence which may be used to determine the intended sentence.”
United States v. Villano,
There is some ambiguity in' the district judge’s oral pronouncement as to the amount of the additional fine imposed on defendant-appellant. Unfortunately, however, neither the written memorandum of sentencing hearing filed on September 12, 1992, nor the written Judgment filed September 14, 1992 reflecting the sentence, aid in clarifying the amount of the additional fine. See Brief for Appellant Addendum B and C. In fact, the written Judgment further confuses the matter as it incorrectly provides that the $12,-500.00 fine “includes any costs of incarceration and/or supervision” and makes payment of the fine and costs merely a condition of supervised release. Brief of Appellant Addendum C at 3-4.
Accordingly, that portion, of defendant-appellant’s sentence which imposes an additional fine pursuant to USSG § 5E1.2(i) is vacated and the matter is remanded to the district court for resentencing, at which time the district court is directed to impose any “additional fine” with specificity as to the costs of imprisonment and supervised release.
IV
Conclusion
The guilty verdict against the defendant-appellant and the district court’s decision to impose an “additional fine” pursuant to § 5E1.2(i) are' affirmed. We vacate and remand, however, for clarification of the amount of the “additional fine” consistent .with this opinion.-
Notes
. A sixth count in the indictment charged Lisa Tarasuik with possession of cocaine in violation of 21 U.S.C. § 844(a).
. In Vera, the prosecutor made the following remarks during closing argument:
Now, competent and able counsel for Mr. Po-sada will claim, and you have got to admit that it is his house, you have got to admit that he is seen carrying boxes, will claim that he doesn’t know what is in the boxes. And I ask you, how credible is that, in light of these circumstances? One, it is his house. It is his small shed.
. In
Rios,
the prosecution presented serious in-criminatoiy testimony from certain witnesses, the Vega brothers, identifying appellant Rios as “El Señor,” the heroin supplier.
That El Señor from Nogales was put in there . from [defense counsel], and it was put there, ladies and gentlemen of the Jury, to confuse you. And I do ask you to search your memories about that. Mr. Jesperson said that there was an El Señor in Arizona or Nogales, he might have even said Nogales, and he is also the guy that said that this fellow, Eddie Vega, was Slick Eddie.
*889 Well, you could see in his answers that that had been contrived between him and Mr. Pfef-fer, the investigator, because all the other important stuff, he had written down in his notes and he pulled those dates out and said, “This happened on that day.” Well, That El Señor and Slick Eddie and things pertaining to the Vega brothers in there, were planted there by this mysterious Mr. Pfeffer or whoever he is.
Id. at 1342.
. The issue in Doyle was whether a prosecutor may seek to impeach a defendant’s exculpatory story, told for the first time at trial, by cross-examining the defendant about his failure to have told the story after receiving Miranda warnings at the time of his arrest.
. Section 5E1.2(i) provides: "Notwithstanding of the provisions of subsection (c) of this section, but subject to the provisions of subsection (f) herein, the court shall impose an additional fine amount that is at least sufficient to pay the costs to the government of any imprisonment, probation, or supervised release ordered.” Federal Sentencing Guidelines Manual (1994).
. These purposes are: (A) to reflect the seriousness of the offense, to promote respect for the law, and to provide just punishment for the offense; (B) to afford adequate deterrence to criminal conduct; (C) to protect the public from further crimes of the defendant; (D) to provide the defendant with needed educational or vocational training, medical care, or other correctional treatment in the most effective manner. 18 U.S.C.A. § 3553(a)(2) (1985 & Supp.1991). In addition, Congress provided another six (seven in the case of an organizational defendant) considerations for the court's determination of a fine amount: (i) the defendant’s finances; (ii) hardship to dependents; (iii) pecuniary loss to vie- *891 tims; (iv) restitution, (v) deprivation of illegal gains; and (vi) the ability to pass on the cost of any fine. 18 U.S.C.A. § 3572(a) (Supp.1991).
