Answer :
The total direct manufacturing cost incurred to make 17,250 units refers to the total cost of materials and labor used to manufacture the units. It is calculated by multiplying the direct material cost for each unit by the number of units to be manufactured.
The total direct manufacturing cost can also include direct labor costs, such as salaries, wages, and benefits for employees who are directly involved in the manufacturing process. It is important to note that indirect costs, such as overhead, should not be included when calculating the total direct manufacturing cost. The total direct manufacturing cost for 17,250 units would be the sum of the direct materials and direct labor costs multiplied by 17,250.
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