Kubin Companys relevant range of production is 28,000 to 31,500 units. When it produces and sells 29,750 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	8.80
Direct labor	$	5.80
Variable manufacturing overhead	$	3.30
Fixed manufacturing overhead	$	6.80
Fixed selling expense	$	5.30
Fixed administrative expense	$	4.30
Sales commissions	$	2.80
Variable administrative expense	$	2.30

Required:

1. Assume the cost object is units of production:

b. What is the total indirect manufacturing cost incurred to make 29,750 units?