King Company has provided the following average cost per unit information: Direct materials $ 12.00 Direct labor $ 8.00 Variable manufacturing overhead $ 1.00 Fixed manufacturing overhead $ 7.00 Fixed selling expenses $ 3.00 Fixed administrative expenses $ 6.00 Sales commissions $ 2.00 Variable administrative expenses $ 1.00 Total fixed selling expenses are allocated as follows: $40,000 on promotions and the remainder on sales salaries If King Company uses sales representatives as the cost object and sells 30,000 units, direct selling expenses are Blank 1 and indirect selling expenses are Blank 2.