Kubin Companys relevant range of production is 18,000 to 22,000 units. When it produces and sells 20,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 7.00
Direct labor	$ 4.00
Variable manufacturing overhead	$ 1.50
Fixed manufacturing overhead	$ 5.00
Fixed selling expense	$ 3.50
Fixed administrative expense	$ 2.50
Sales commissions	$ 1.00
Variable administrative expense	$ 0.50

Assume the cost object is the Manufacturing Department and that its total output is 20,000 units. The total manufacturing cost is directly traceable to the Manufacturing Department is $350,000

(a.) How much total manufacturing cost is an indirect cost that cannot be easily traced to the Manufacturing Department?

(b.) When the company sells 20,000 units, what is the total indirect selling expense that cannot be readily traced to individual sales representatives?