Kubin Company's 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: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 8.40 $ 5.40 $2.90 $ 6.40 $ 4.90 $ 3.90 $2.40 $ 1.90 Exercise 1-7 (Algo) Direct and Indirect Costs [LO1-1] Required: 1, Assume the cost object is units of production: a. What is the total direct manufacturing cost incurred to make 27,500 units? b. What is the total indirect manufacturing cost incurred to make 27,500 units? 2. Assume the cost object is the Manufacturing Department and that its total output is 27,500 units a. How much total manufacturing cost is directly traceable to the Manufacturing Department?