Assume the cost object is the company's various sales representatives. Furthermore, assume the company spent $$126,075$ of its total fixed selling expense on advertising and the remainder of the total fixed selling expense comprised the fixed portion of the company's sales representatives' compensation.

a$.$ When the company sells $30,750$ units, what is the total direct selling expense readily traceable to individual sales representatives?

Note: Round per unit value to $2$ decimal places.

b$.$ When the company sells $30,750$ units, what is the total indirect selling expense that cannot be readily traced to individual sales representatives?