McArthur Company has gathered the following data related to its production process of two of its products for the week ended April 30:

Model	Item #B200					Item #C440
Quantity produced			60				100
Unit-related material costs		$	42,000			$	100,000
Variable conversion costs			72,000				300,000
Total direct costs		$	114,000			$	400,000
Indirect costs:
Indirect manufacturing costs			163,200				272,000
Indirect operating costs			255,000				425,000
Total indirect costs			418,200				697,000
Total costs		$	532,200			$	1,097,000

The costs above that appear to be allocated rather than traced are:

• Unit-related material costs.

• Variable conversion costs.

• Indirect manufacturing costs only.

• All indirect costs.