Exercise $1-7$ Direct and Indirect Costs $[$LO$1-1]$

Kubin Company's relevant range of production is $13,000$ to $18,000$ units. When it produces and sells $15,500$ units, its average costs per unit are as follows:

$\backslash$table$[[,\backslash$table$[[$Average$],[$Cost$],[$per$],[$Unit$]]],[$Direct materials,$$7\mathrm{.}40$