Kubin Companys relevant range of production is 24,000 to 31,000 units. When it produces and sells 27,500 units, its average costs per unit are as follows:

	Amount per Unit
Direct materials	$	8.40
Direct labor	$	5.40
Variable manufacturing overhead	$	2.90
Fixed manufacturing overhead	$	7.10
Fixed selling expense	$	4.90
Fixed administrative expense	$	3.90
Sales commissions	$	2.40
Variable administrative expense	$	1.90

Required:

5. If 24,000 units are produced, what is the average fixed manufacturing cost per unit produced?

6. If 31,000 units are produced, what is the average fixed manufacturing cost per unit produced?