Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable administrative expense Sales commissions Fixed selling and administrative expense Cost per Unit Cost per Period $6.20 $4.40 $ 1.50 $ 105,000 $1.10 $0.45 $33,000 Required: a. If 7,500 units are produced, what is the total amount of direct manufacturing cost incurred? b. If 7,500 units are produced, what is the total amount of indirect manufacturing costs incurred?