EXERCISE 1-7 Direct and Indirect Costs LO1-1 Kubin Company's relevant range of production is 18,000 to 22,000 units. When it produces and sells 20,000 units, its average costs per unit are as follows: REQUINCE REDMI NOTE 9 SONA Average Cost per Unit Direct materials. $7.00 Direct labor $4.00 Variable manufacturing overhead $1.50 Fixed manufacturing overhead $5.00 Fixed selling expense $3.50 . Fixed administrative expense $2.50 Sales commissions $1.00 Variable administrative expense $0.50 the cost object is units of production: cost incurred to make 20,000 units? 29/08/20