Skolnick Corporation has provided the following information: Cost per Cost per Unit Period Direct materials $ 5.50 Direct labor $ 3.30 Variable manufacturing overhead $ 2.10 Fixed manufacturing overhead $ 104,000 Sales commissions $ 1.10 Variable administrative expense $ 0.75 Fixed selling and administrative $ 34,400 expense Required: a. If 8,000 units are produced, what is the total amount of direct manufacturing cost incurred? (Do not round intermediate calculations.) b. If 8,000 units are produced, what is the total amount of indirect manufacturing costs incurred