$74,000 Direct labor $37,500 Variable manufacturing overhead$17,000 Fixed manufacturing overhead 29,500 Total manufacturing overhead $46,500 Variable selling expense$13,000 Fixed selling expense 20,000 Total selling expense $33,000 Variable administrative expense$4,500 Fixed administrative expense 26,000 Total administrative expense $30,500 g With respect to cost classifications for manufacturers: a. What is the total manufacturing cost