Arman Corporation's relevant range of activity is $3,720$ units to $8,680$ units. When it produces and sells $6,200$ units, its average costs

per unit are as follows:

Required:

a$.$ If $7,440$ units are produced, what is the total amount of fixed manufacturing cost incurred?

b$.$ If $7,440$ units are produced, what is the total amount of manufacturing overhead cost incurred? What is this total amount expressed

on a per unit basis?

Note: Round per unit manufacturing overhead cost to $2$ decimal places.

c$.$ If $4,960$ units are produced, what is the total amount of direct manufacturing cost incurred?

d$.$ If $4,960$ units are produced, what is the total amount of indirect manufacturing cost incurred?