Kubin Company's relevant range of production is 14,000 to 20,500 units. When it produces and sells 17,250 units, its average costs per unit are as follows: Average Cost per Unit Direct materials. Direct labor Variable manufacturing overhead Fixed manufacturing overhead. Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 7.50 $ 4.50 $ 2.00 $ 5.50 $ 4.00 $ 3.00 $ 1.50 $ 1.00