Martinez Company produces 11,000 units. What are the total amounts of direct and indirect manufacturing costs incurred to support this level of production?
a) Direct manufacturing costs: $66,800; Indirect manufacturing costs: $66,000
b) Direct manufacturing costs: $60,500; Indirect manufacturing costs: $55,000
c) Direct manufacturing costs: $57,200; Indirect manufacturing costs: $61,000
d) Direct manufacturing costs: $65,700; Indirect manufacturing costs: $68,500