Kubin Company's relevant range of production is $18,000$ to $22,000$ units. When it produces and sells $20,000$ units, its averagecosts per unit are as follows:Average Cost per UnitDirect materials$$7\mathrm{.}00$Direct labor$$4\mathrm{.}00$Variable manufacturing overhead$$1\mathrm{.}50$Fixed manufacturing overhead$$5\mathrm{.}00$Fixed selling expense$$3\mathrm{.}50$Fixed administrative expense$$2\mathrm{.}50$Sales commissions$$1\mathrm{.}00$Variable administrative expenscSO.S$0$Required Assume the cost object' is units of production:a$.$ What is the total dircct manufacturing cost incurred to make $20,000$ units?