I need help with the 2 questions I keep getting wrong.

Required information (The following information applies to the questions displayed below.) Kubin Company's relevant range of production is 29,000 to 33,000 units. When it produces and sells 31,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 8.90 $ 5.90 $ 3.40 $ 6.90 $ 5.40 $ 4.40 $ 2.90 $ 2.40 Required: 1. Assume the cost object is units of production: a. What is the total direct manufacturing cost incurred to make 31,000 units? b. What is the total indirect manufacturing cost incurred to make 31,000 units? 2. Assume the cost object is the Manufacturing Department and that its total output is 31,000 units. a. How much total manufacturing cost is directly traceable to the Manufacturing Department? b. How much total manufacturing cost is an indirect cost that cannot be easily traced to the Manufacturing Department? 3. Assume the cost object is the company's various sales representatives. Furthermore, assume that the company spent $136,400 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 31,000 units, what is the total direct selling expense that can be readily traced to individual sales representatives? b. When the company sells 31,000 units, what is the total indirect selling expense that cannot be readily traced to individual sales representatives? Required 1 Required 2 Required 3 $ 1. Assume the cost object is units of production: a. What is the total direct manufacturing cost incurred to make 31,000 units? (Round per unit values to 2 decimal places.) b. What is the total indirect manufacturing cost incurred to make 31,000 units? (Round per unit values to 2 decimal places.) 1a. Direct materials per unit $ 8.90 1a. Direct labor per unit 5.90 1a. Direct manufacturing cost per unit 14.80 1a. Number of units produced and sold 31,000 1a. Total direct manufacturing cost 458,800 1b. Variable manufacturing overhead per unit 3.40 1b. Fixed manufacturing overhead per unit 6.90 1b. Indirect manufacturing cost per unit 10.30 1b. Number of units produced and sold 31,000 1b. Total indirect manufacturing cost 319,300 $ $ $ EA Required 1 Required 2 Required 3 2. Assume the cost object is the Manufacturing Department and that its total output is 31,000 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? Show less $ DI 2a. Direct materials per unit 2a. Direct labor per unit 2a. Variable manufacturing overhead per unit 2a. Fixed manufacturing overhead per unit 2a. Total manufacturing cost per unit 2a. Number of units produced and sold 2a. Total direct costs 2b. Total indirect costs 8.90 5.90 3.40 6.90 25.10 31,000 778,100 468,100 $ All $ $ Required 1 Required 2 Required 3 3. Assume the cost object is the company's various sales representatives. Furthermore, assume that the company spent $136,400 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 31,000 units, what is the total direct selling expense that can be readily traced to individual sales representatives? (Round per unit value to 2 decimal places.) b. When the company sells 31,000 units, what is the total indirect selling expense that cannot be readily traced to individual sales representatives? Show less A 3a. Sales commissions per unit 3a. Number of units sold 3a. Total sales commission 3a. Fixed portion of sales representatives' compensation 3a. Total direct selling expense 3b. The total indirect selling expense $ 2.90 31,000 $ 89,900 5 X $ 89.905 $ 136,400