Kubin Companys relevant range of production is 22,000 to 27,000 units. When it produces and sells 24,500 units, its average costs per unit are as follows:

Question: If 22,000 units are produced and sold, what is the variable cost per unit produced and sold?

	Amount per Unit
Direct materials	$	8.20
Direct labor	$	5.20
Variable manufacturing overhead	$	2.70
Fixed manufacturing overhead	$	6.20
Fixed selling expense	$	4.70
Fixed administrative expense	$	3.70
Sales commissions	$	2.20
Variable administrative expense	$	1.70