Kubin Company's 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: 2. Assume the cost object is the Manufacturing Department and that its total output is 20,000 units. a. How much total manufacturing cost is directly traceable to the Manufacturing Department? Note: 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