Kubin Company's relevant range of production is 23,000 to 27,500 units. When it produces and sells 25,250 units, its average costs per unit are as follows Amount per Unit $ 8.30 $ 5.30 S 2.80 $ 6.30 $ 4.80 $ 3.80 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions 2.30 $ 1.80 Variable administrative expense Required: 1. What is the incremental manufacturing cost incurred if the company increases production from 25,250 to 25,251 units? 2. What is the incremental cost incurred if the company increases production and sales from 25,250 to 25,251 units? 3. Assume that Kubin Company produced 25,250 units and expects to sell 24,920 of them. If a new customer unexpectedly emerges and expresses interest in buying the 330 extra units that have been produced by the company and that would otherwise remain unsold, what is the incremental manufacturing cost per unit incurred to sell these units to the customer? 4. Assume that Kubin Company produced 25,250 units and expects to sell 24,920 of them. If a new customer unexpeectedly emerges and expresses interest in buying the 330 extra units that have been produced by the company and that would otherwise remain unsold, what incremental selling and administrative cost per unit is incurred to sell these units to the customer