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Kubin Company's 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:

$2.$ Assume the cost object is the Manufacturing Department and its total output is $29,750$ units.

a$.$ How much total manufacturing cost is directly traceable to the Manufacturing Department?

Note: Round per unit values to $2$ decimal places.

b$.$ How much total manufacturing cost is an indirect cost that cannot be easily traced to the Manufacturing Department?

$2$a$.$ Direct material cost per unit $=$

$2$a$.$ Direct labor cost per unit $=$

$2$a$.$ Variable manufacturing overhead per unit $=$

$2$a$.$ Fixed manufacturing overhead per unit $=$

$2$a$.$ Total manufacturing cost per unit $=$

$2$a$.$ Number of units produced and sold $=$

$2$a$.$ Total direct costs $=$

$2$b$.$ Total indirect costs $=$