4.	If 14,500 units are sold, what is the variable cost per unit sold? (Round your answer to 2 decimal places.)

Martinez Companys relevant range of production is 9,500 units to 14,500 units. When it produces and sells 12,000 units, its unit costs are as follows:

	Amount Per Unit
Direct materials	$	5.40
Direct labor	$	2.90
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead	$	3.40
Fixed selling expense	$	2.40
Fixed administrative expense	$	2.10
Sales commissions	$	1.10
Variable administrative expense	$	0.55