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Fasheh Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials S 5.50 Direct labor $ 3.90 Variable manufacturing overhead $ 1.30 Fixed manufacturing overhead $ 14.50 Fixed selling expense S 2.25 Fixed administrative expense $ 1.80 Sales commissions $ 0.50 Variable administrative expense S 0.45 If 10,000 units are produced, what is the average total manufacturing cost per unit? 25.20 23.75 11.65 26.15