Required information [The following information applies to the questions displayed below.) Kubin Company's relevant range of production is 15,000 to 19,000 units. When it produces and sells 17,000 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 7.60 $4.60 $ 2.10 $5.60 $4.10 $3.10 $1.60 $1.10 3. Assume the cost object is the company's various sales representatives. Furthermore, assume that the company spent $52,700 of its total fixed selling expense on advertising and the remainder of the total fixed selling expense comprised the fixed portion of the company's sales representatives' compensation. a. When the company sells 17,000 units, what is the total direct selling expense that can be readily traced to individual sales representatives? (Round per unit value to 2 decimal places.) b. When the company sells 17,000 units, what is the total indirect selling expense that cannot be readily traced to individual sales representatives? Show less $ 3a. Sales commissions per unit Number of units sold Total sales commission Fixed portion of sales representatives' compensation Total direct selling expense 1.60 17,000 27,200 $ 27,200 3b. The total indirect selling expense