1.Walsh Corporation's relevant range of activity is 2,000 to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

Direct materials	$6.46
Direct labor	$3.64
Variable manufacturing overhead	$0.56
Fixed manufacturing overhead	$2.02
Fixed selling expense	$0.37
Fixed administrative expense	$0.66
Sales commissions	$1.47
Variable administrative expense	$0.74

If 3,000 are produced, the total amount of indirect manufacturing costs incurred is closest to:

a.$9,760.00

b.$13,140.00

c.$10,830.00

d.$6,630.00

2. Walsh Corporation's relevant range of activity is 2,000 to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

Direct materials	$5.60
Direct labor	$4.97
Variable manufacturing overhead	$2.94
Fixed manufacturing overhead	$2.78
Fixed selling expense	$0.61
Fixed administrative expense	$0.55
Sales commissions	$2.48

If 4,000 are produced, the total amount of direct manufacturing costs incurred is closest to:

a.$42,280

b.$54,040

c.$55,840

d.$53,400