2. Assume the cost object is the Manufacturing Department and that its total output is 30,750 units. a. How much total manufacturing cost is directly traceable to the Manufacturing Department? (Round per unit values to 2 decimal places.) b. How much total manufacturing cost is an indirect cost that cannot be easily traced to the Manufacturing Department? Show less 2a. Direct materials per unit Direct labor per unit Variable manufacturing overhead per unit Fixed manufacturing overhead per unit Total manufacturing cost per unit Number of units sold Total direct costs 8.60 5.60 3.10 6.60 23.90 30,750 734,925 $ $ 2b. Total indirect costs