average costs per unit are as follows: [The following information applies to the questions displayed below. ] Kubin Company's relevant range of production is 20,000 to 23,000 units. When it produces and sells 21,500 units, its J Average Cost per Unit Direct materials $ 8.00 Direct labor $ 5.00 Variable manufacturing overhead $ 2.50 Fixed manufacturing overhead $ 6.00 Fixed selling expense S 4.50 Fixed administrative expense $ 3.50 Sales commissions $ 2.00 Variable administrative expense $ 1.50 L Required: 1. What is the incremental manufacturing cost incurred if the company increases production from 21,500 to 21,501 units? 2. What is the incremental cost incurred if the cIompany increases production and sales from 21,500 to 21,501 units? 3. Assume that Kubin Company produced 21,500 units and expects to sell 21,200 of them. If a new customer unexpectedly emerges and expresses interest in buying the 300 extra units that have been produced by the company and that would otherwise remain unsold, what is the incremental manufacturing cost per unit incurred to seli these units to the customer? 4. Assume that Kubin Company produced 21,500 units and expects to sell 21,200 ofthem. lfa new customer unexpectedly emerges and expresses interest in buying the 300 extra units that have been produced by the company and that would otherwise remain unsold, what incremental selling and administrative cost per unit is incurred to sell these units to the customer