Kubin Companys 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:

Amount per UnitDirect materials$7.50 Direct labor$4.50 Variable manufacturing overhead$2.00 Fixed manufacturing overhead$5.50 Fixed selling expense$4.00 Fixed administrative expense$3.00 Sales commissions$1.50 Variable administrative expense$1.00