Skolnick corp has provided the following information: direct materials $5.40 cost per unit; direct labor $3.60 per unit; variable manufacturing overhead $1.70 cost per unit, Fixed manufacturing overhead $112,000 Cost PER PERIOD; sales commissions $1.50 cost per unit; variable administrative expense $.50, Fixed selling and administrative expense $32,000 COST PER PERIOD.

Required:

a. If 7,000 units are produced, what is the total amount of direct manufacturing cost incurred? (Do not round intermediate calculations)

b. If 7000 units are produced, what is the total amount of indirect manufacturing costs incurred