The following information is available for the Duncan Co., which produces two types of high-end coffee makers. Type 1 Type 2 Total Sales volume (units) 300 400 700 Revenue $70,000 $78,000 $148,000 Variable Costs: Direct materials $6,000 $8,000 $14,000 Direct labor $15,000 $20,000 $35,000 Contribution Margin $49,000 $50,000 $99,000 Fixed Costs: Manufacturing $30,000 Administrative $20,000 Profit Before Tax $49,000 To derive product line profitability, management feels that the fixed manufacturing costs should be allocated based on direct labor costs and fixed administrative costs should be allocated based on units sold. The amount of fixed manufacturing costs and fixed administrative costs that should be allocated to the Type 1 coffeemaker is: $11,624 and $8,234, respectively $7,957 and $3,673, respectively $12,857 and $8,571, respectively $14,641 and $9,374, respectively $17,143 and $11,428, respectively