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Kubin Company$$s relevant range of production is $25,000$ to $33,500$ units. When it produces and sells $29,250$ units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials $ $8\mathrm{.}50$

Direct labor $ $5\mathrm{.}50$

Variable manufacturing overhead $ $3\mathrm{.}00$

Fixed manufacturing overhead $ $6\mathrm{.}50$

Fixed selling expense $ $5\mathrm{.}00$

Fixed administrative expense $ $4\mathrm{.}00$

Sales commissions $ $2\mathrm{.}50$

Variable administrative expense $ $2\mathrm{.}002.$ Assume the cost object is the Manufacturing Department and that its total output is $29,250$ units.

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

Note: Round per unit values to $2$ decimal places.

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