1) A company has provided the following average cost per unit information:

Direct materials	$18.00
Direct labor	$12.00
Variable manufacturing overhead	$3.00
Fixed manufacturing overhead	$7.00
Fixed selling expenses	$2.00
Fixed administrative expenses	$6.00
Sales commissions	$4.00
Variable administrative expenses	$5.00

Total fixed selling expenses are allocated as follows:

$60,000 on promotions and the remainder on sales salaries

If the company uses sales representatives as the cost object and sells 80,000 units, direct selling expenses are (____) and indirect selling expenses are (_____).

You must format your answers as follows: $x,xxx