Kiwi Company's relevant range of production is 18,000 to 22,000 units. When it produces and sells 20,000 units, its average costs are as follows:

	Average Cost
Direct materials	$7.00 per unit
Direct labour	$4.00 per unit
Variable manufacturing overhead	$1.50 per unit
Fixed manufacturing overhead	$100,000
Fixed selling expense	$70,000
Fixed administrative expense	$50,000
Sales commissions	$1.00 per unit
Variable administrative expense	$0.50 per unit

(a) What is the total direct manufacturing cost of making 20,000 units?

(b) What is the total indirect manufacturing cost of making 20,000 units?

(c) What is the total amount of period costs for selling 20,000 units?

(d) If 18,000 units are produced and sold, what is the variable cost per unit?

(e) If 18,000 units are produced, what is the total amount of fixed manufacturing overhead?