Skolnick Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $5\mathrm{.}10$

Direct labor $ $4\mathrm{.}60$

Variable manufacturing overhead $ $1\mathrm{.}70$

Fixed manufacturing overhead $ $119,000$

Sales commissions $ $1\mathrm{.}30$

Variable administrative expense $ $0\mathrm{.}55$

Fixed selling and administrative expense $ $37,400$

Required:

a$.$ If $8,500$ units are produced, what is the total amount of direct manufacturing cost incurred? $($Do not round intermediate calculations.$)$

b$.$ If $8,500$ units are produced, what is the total amount of indirect manufacturing costs incurred?