Kubin Companys 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: Average Cost per Unit Direct materials $ 7.70 Direct labor $ 4.70 Variable manufacturing overhead $ 2.20 Fixed manufacturing overhead $ 5.70 Fixed selling expense $ 4.20 Fixed administrative expense $ 3.20 Sales commissions $ 1.70 Variable administrative expense $ 1.20 Kubin Companys 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: Average Cost per Unit Direct materials $ 7.70 Direct labor $ 4.70 Variable manufacturing overhead $ 2.20 Fixed manufacturing overhead $ 5.70 Fixed selling expense $ 4.20 Fixed administrative expense $ 3.20 Sales commissions $ 1.70 Variable administrative expense $ 1.20 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? (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