If Company N produces $8,000$ units, what is the total amount of indirect manufacturing cost incurred closest to$?$ A$.$$$121,500,$ B$.$$$120,800,$ C$.$$$12,800$ or D$.$$$134,300.$ The cost per unit for: direct materials$=$ $$7\mathrm{.}50,$ direct labor$=$$$3\mathrm{.}70,$variable manufactoring overhead$=$$$1\mathrm{.}60,$ sales commisions$=$$$1\mathrm{.}50$ and variable administrative expense$=$$$\mathrm{.}45.$ The cost per period for manufacturing overhead$=$$$121,500$ and fixed selling and administrative expense$=$$$44,550.$