Kubin Company's relevant range of production is 20.000 to 23,000 units. When it produces and sells 21,500 units, its average costs per unit are as follows: Required: 1. Assume the cost object is units of production: a. What is the total direct manufacturing cost incurred to make 21,500 units? b. What is the total indirect manufacturing cost incurred to make 21,500 units? 2. Assume the cost object is the Manufacturing Department and that its total output is 21,500 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? 3. Assume the cost object is the company's various sales representatives. Furthermore, assume that the company spent $75.250 of its total fixed seling expense on advertising ond the remainder of the total fred selling expense comprised the fxed portion of the company's sales representatives' compensation. a. When the company sells 21,500 units, what is the total direct selling expense thot can be readily traced to individual sales. representatives? b. When the company sells 21,500 units, what is the total indirect selling expense that cannot be readily traced to individual sales representotives