Kubin Companys relevant range of production is 24,000 to 31,000 units. When it produces and sells 27,500 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	8.40
Direct labor	$	5.40
Variable manufacturing overhead	$	2.90
Fixed manufacturing overhead	$	6.40
Fixed selling expense	$	4.90
Fixed administrative expense	$	3.90
Sales commissions	$	2.40
Variable administrative expense	$	1.90

3. Assume the cost object is the companys various sales representatives. Furthermore, assume that the company spent $107,250 of its total fixed selling expense on advertising and the remainder of the total fixed selling expense comprised the fixed portion of the company's sales representatives compensation.

a. When the company sells 27,500 units, what is the total direct selling expense that can be readily traced to individual sales representatives?

b. When the company sells 27,500 units, what is the total indirect selling expense that cannot be readily traced to individual sales representatives?

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Complete the chart

3a.	Sales commissions per unit	$2.40
	Number of units sold	27,500
	Total sales commission	$66,000
	Fixed portion of sales representatives compensation
	Total direct selling expense
3b.	The total indirect selling expense