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[The following information applies to the questions displayed below.]

Kubin Companys relevant range of production is 18,000 to 22,000 units. When it produces and sells 20,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 7.00
Direct labor	$ 4.00
Variable manufacturing overhead	$ 1.50
Fixed manufacturing overhead	$ 5.00
Fixed selling expense	$ 3.50
Fixed administrative expense	$ 2.50
Sales commissions	$ 1.00
Variable administrative expense	$ 0.50

2. Assume the cost object is the Manufacturing Department and that its total output is 20,000 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?

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2a. Direct material cost per unit	$7.00
2a. Direct labor cost per unit	4.00
2a. Variable manufacturing overhead per unit	1.50
2a. Fixed manufacturing overhead per unit	5.00
2a. Total manufacturing cost per unit	$17.50
2a. Number of units produced and sold	20,000
2a. Total direct costs	$350,000
2b. Total indirect costs