Kubin Companys 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
Direct materials	$	8.30
Direct labor	$	5.30
Variable manufacturing overhead	$	2.80
Fixed manufacturing overhead	$	6.30
Fixed selling expense	$	4.80
Fixed administrative expense	$	3.80
Sales commissions	$	2.30
Variable administrative expense	$	1.80

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 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 incremental selling and administrative cost per unit is incurred to sell these units to the customer?

What is the incremental manufacturing cost incurred if the company increases production from 25,250 to 25,251 units? (Round your answers to 2 decimal places.)

Direct materials
Direct labor
Variable manufacturing overhead
Total incremental cost

What is the incremental cost incurred if the company increases production and sales from 25,250 to 25,251 units? (Round your answers to 2 decimal places.)

Direct materials
Direct labor
Variable manufacturing overhead
Sales commissions
Variable administrative expense
Variable cost per unit sold

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?

	Incremental manufacturing cost

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 incremental selling and administrative cost per unit is incurred to sell these units to the customer? (Round your answers to 2 decimal places.)

Sales commission
Variable administrative expense
Variable cost per unit sold