Kubin Company’s relevant range of production is 15,000 to 19,000units. When it produces and sells 17,000 units, its average costsper unit are as follows:

  

	Average Cost per Unit
Direct materials	$	7.60
Direct labor	$	4.60
Variable manufacturing overhead	$	2.10
Fixed manufacturing overhead	$	5.60
Fixed selling expense	$	4.10
Fixed administrative expense	$	3.10
Sales commissions	$	1.60
Variable administrative expense	$	1.10

Required:

1. Assume the cost object is units of production:

a. What is the total direct manufacturing cost incurred to make17,000 units?

b. What is the total indirect manufacturing cost incurred tomake 17,000 units?

2. Assume the cost object is the Manufacturing Department andthat its total output is 17,000 units.

a. How much total manufacturing cost is directly traceable tothe Manufacturing Department?

b. How much total manufacturing cost is an indirect cost thatcannot be easily traced to the Manufacturing Department?

3. Assume the cost object is the company’s various salesrepresentatives. Furthermore, assume that the company spent $52,700of its total fixed selling expense on advertising and the remainderof the total fixed selling expense comprised the fixed portion ofthe company's sales representatives’ compensation.

a. When the company sells 17,000 units, what is the total directselling expense that can be readily traced to individual salesrepresentatives?

b. When the company sells 17,000 units, what is the totalindirect selling expense that cannot be readily traced toindividual sales representatives?