Direct materials$ $7\mathrm{.}40$Direct labor$ $4\mathrm{.}40$Variable manufacturing overhead$ $1\mathrm{.}90$Fixed manufacturing overhead$ $5\mathrm{.}40$Fixed selling expense$ $3\mathrm{.}90$Fixed administrative expense$ $2\mathrm{.}90$Sales commissions$ $1\mathrm{.}40$Variable administrative expense$ $0\mathrm{.}90$

Assume the cost object is the Manufacturing Department and its total output is $15,500$ 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?