Cost Classifications (Algo) [The following information applies to the questions displayed below.] Kubin Company's relevant range of production is 27,000 to 29,000 units. When it produces and sells 28,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 8.70 Direct labor $ 5.70 Variable manufacturing overhead $ 3.20 Fixed manufacturing overhead $ 6.70 Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $4.20 $ 2.70 $ 2.20 $ 5.20