Kubin Company's relevant range of production is 16,000 to 24,500 units. When it produces and sells 20,250 units, its average costs per unit are as follows:

Amount per Unit

Direct materials $ 7.70

Direct labor $ 4.70

Variable manufacturing overhead $ 2.20

Fixed manufacturing overhead $ 5.70

Fixed selling expense $ 4.20

Fixed administrative expense $ 3.20

Sales commissions $ 1.70

Variable administrative expense$1.20

7. If 16,000 units are produced, what is the total amount of fixed manufacturing overhead incurred to support this level of production?

8. If 24,500 units are produced, what is the total amount of fixed manufacturing overhead incurred to support this level of production?