Kubin Company$$s relevant range of production is $16,000$ to $24,500$ units. When it produces and sells $20,250$ units, its average costs per unit are as follows:

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Average Cost per Unit

Direct materials

$ $7\mathrm{.}70$

Direct labor

$ $4\mathrm{.}70$

Variable manufacturing overhead

$ $2\mathrm{.}20$

Fixed manufacturing overhead

$ $5\mathrm{.}70$

Fixed selling expense

$ $4\mathrm{.}20$

Fixed administrative expense

$ $3\mathrm{.}20$

Sales commissions

$ $1\mathrm{.}70$

Variable administrative expense

$ $1\mathrm{.}20$

Assume the cost object is units of production:

a$.$ What is the total direct manufacturing cost incurred to make $20,250$ units?

b$.$ What is the total indirect manufacturing cost incurred to make $20,250$ units?

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$2.$ Assume the cost object is the Manufacturing Department and that its total output is $20,250$ 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?

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$3.$ Assume the cost object is the company$$s various sales representatives. Furthermore, assume that the company spent $$$$64,800$ of its total fixed selling expense on advertising and the remainder of the total fixed selling expense comprised the fixed portion of the company's sales representatives$$ compensation.

a$.$ When the company sells $20,250$ units, what is the total direct selling expense that can be readily traced to individual sales representatives?

b$.$ When the company sells $20,250$ units, what is the total indirect selling expense that cannot be readily traced to individual sales representatives?