Direct materials$ $7\mathrm{.}00$

Direct labor$ $4\mathrm{.}00$

Variable manufacturing overhead$ $1\mathrm{.}50$

Fixed manufacturing overhead$ $5\mathrm{.}00$

Fixed selling expense$ $3\mathrm{.}50$

Fixed administrative expense$ $2\mathrm{.}50$

Sales commissions$ $1\mathrm{.}00$

Variable administrative expense$ $0\mathrm{.}50$

Assume the cost object is the Manufacturing Department and its total output is $20,000$ units.

How much total manufacturing cost is directly traceable to the Manufacturing Department?

How much total manufacturing cost is an indirect cost that cannot be easily traced to the Manufacturing Department?