Dozier Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month:

Direct materials				$	82,000
Direct labor				$	41,500
Variable manufacturing overhead	$	20,200
Fixed manufacturing overhead		31,900
Total manufacturing overhead				$	52,100
Variable selling expense	$	14,600
Fixed selling expense		23,200
Total selling expense				$	37,800
Variable administrative expense	$	5,300
Fixed administrative expense		27,600
Total administrative expense				$	32,900

With respect to cost classifications for assigning costs to cost objects:

a. What is total direct manufacturing cost?

b. What is the total indirect manufacturing cost?