Martinez Companys relevant range of production is 8,900 units to 13,900 units. When it produces and sells 11,400 units, its unit costs are as follows:

14-b.

If 12,400 units are produced, what are the total amount of indirect manufacturing costs incurred to support this level of production?

Amount Per Unit

Direct materials

$

6.70

Direct labor

$

4.20

Variable manufacturing overhead

$

1.40

Fixed manufacturing overhead

$

4.70

Fixed selling expense

$

3.70

Fixed administrative expense

$

2.10

Sales commissions

$

1.10

Variable administrative expense

$

0.55

14-a.

If 12,400 units are produced, what are the total amount of direct manufacturing costs incurred to support this level of production?