Kubin Company's relevant range of production is 21,000 to 25,000 units. When it produces and sells 23,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $0.10 Variable manufacturing overhead Direct labor Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions i Variable administrative expense $5.10 $2.60 $6.10 $4.60 $ 3.60 $2.10 $1.60