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1. A company's relevant range of production is 10,000 to 15,000 units. When it produces and sells 12,000 units, its unit costs are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Per unit cost $7.00 $4.00 $1.50 $5.00 $3.50 $2.00 $1.00 $0.50 What are total direct manufacturing costs incurred if the company produces and sells 13,000 units? What are total variable costs incurred if the company produces and sells 13,000 units