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:

The total indirect manufacturing cost

Variable manufacturing overhead per unit

Fixed manufacturing overhead per unit

Indirect manufacturing cost per unit $($a$)$

Number of units sold $($b$)$

Total indirect manufacturing cost $($a$)($b$)$

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:

The total indirect manufacturing cost

Variable manufacturing overhead per unit

Fixed manufacturing overhead per unit

Indirect manufacturing cost per unit $($a$)$

Number of units sold $($b$)$

Total indirect manufacturing cost $(a)(b)$

The total indirect manufacturing cost

Variable manufacturing overhead per unit $=$$$1\mathrm{.}5$

Fixed manufacturing overhead per unit $=$$$5$

Indirect manufacturing cost per unit $($a$)$ $$6\mathrm{.}5$

Number of units sold $($b$)=20,000($given$)$

Total indirect manufacturing cost $(a)(b)=6\mathrm{.}5$

$20,000=$$$130,000$

If $18,000$ units are produced and sold, what is the variable cost per unit produced and

sold?

If $18,008$ units are produced and sold, what is the total fixed cost and the average fixed

manufacturing cost per unit produced?