Kubin Companys 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:

Direct Materials $7

Direct Labor $4

Variable manufacturing overhead $1.5

Fixed manufacturing overhead $ 5

Fixed selling expense $3.5

Fixed administrative expense $2.5

Sales commissions $1

Variable administrative expense $0.5

Please, answer the following questions:

The total direct manufacturing cost:

Direct materials per unit.........................................

Direct labor per unit...............................................

Direct manufacturing cost per unit (a)....................

Number of units sold (b)........................................

Total direct manufacturing cost (a) (b).................

The total indirect manufacturing cost

Variable manufacturing overhead per unit..............

Fixed manufacturing overhead per unit..................