Arman Corporation's relevant range of activity is 3,060 units to 7,140 units. When it produces and sells 5,100 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.10 Direct labor $ 2.90 Variable manufacturing overhead $ 1.25 Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 1.05 Fixed administrative expense $ 0.60 Sales commissions $ 1.50 Variable administrative expense $ 0.55 Required: If 4,080 units are produced, what is the total amount of direct manufacturing cost incurred? If 4,080 units are produced, what is the total amount of indirect manufacturing cost incurred