Answer
Direct manufacturing cost $\$104.500$
Indirect manufacturing cost $\$56.500 $
Work Step by Step
Direct materials, Direct labor are direct manufacturing costs.
$\$6.00+\$3.50 = \$9.50$
If 11,000 units are produced, the total amounts of direct manufacturing costs incurred to support this level of production:
$\$9.50 \times 11,000= \$104.500 $
Indirect manufacturing cost is made up of cost of fixed manufacturing overhead and variable manufacturing overhead cost
$ (\$4.00 \times 10,000)+ (\$1.50 \times11,000)= \$56,500 $
