Dreamworks Ltd. produces dream spheres. Projected sales and production for 2021 are as follows: Quarter 1 (Jan-Mar) 30,000 $75 2021 30,300 2 (Apr-Jun) 33,000 $75 3 (Jul - Sep) 38,000 $75 Expected Sales (units) Unit Selling Price Expected Production (units) 33,500 Manufacturing overhead consists of variable costs of $9 per unit produced and annual fixed costs of $2,000,000. 4 (Oct-Dec) 35,000 $75 37,700 35,100 Selling and administrative expenses consist of sales commissions of 15% of sales and fixed costs of $248,000 per quarter. Required: a) What is the total manufacturing overhead for the first quarter? (Use the space below to show your work) 3 marks b) What are the total Selling, General and Administrative expense for the first quarter? (Use the space below to show your work) 3 marks