Kubin Company's relevant range of production is 27,000 to 29,000 units. When it produces and sells 28,000 units, its average costs per unit are as follows: Direct materials Variable manufacturing overhead Average Cost per Unit $ 8.70 Direct labor $ 5.70 $ 3.20 Fixed manufacturing overhead $ 6.70 Fixed selling expense $ 5.20 Fixed administrative expense $ 4.20 Sales commissions $ 2.70 Variable administrative expense $ 2.20 Required: 1. Assume the cost object is units of production: a. What is the total direct manufacturing cost incurred to make 28,000 units? b. What is the total indirect manufacturing cost incurred to make 28,000 units?