15 Managerial Accounting and Cost Concepts - Class Drills JNJ Corp's relevant range of activity and average cost per unit is on the data below. Relevant range (from/to): 2,000 6,000 units Average cost per unit when it produces 4,000 units Units produced and sold 5,000 units Selling price per unit $ 23.50 Avg. CPU Direct materials $ 7.15 Direct labor $ 3.40 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead $ 2.80 Fixed selling expense $ 0.70 Fixed administrative expense $ Sales commissions Variable administrative expense 555 0.40 $ 0.50 $ 0.40 a. Determine the total amount of direct manufacturing cost incurred. b. Determine the total amount of indirect manufacturing costs incurred. c. Determine the total product cost