Kubin Company's relevant range of production is 27,000 to 29,000 units. When it produces and sells 28,000 units, its average costs per unit are as follows: Average Cost per Unit $ 8.70 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 5.70 $ 3.20 $ 6.70 $ 5.20 $ 4.20 $ 2.70 $ 2.20