Kubin Companys 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
Direct materials	$	8.70
Direct labor	$	5.70
Variable manufacturing overhead	$	3.20
Fixed manufacturing overhead	$	6.70
Fixed selling expense	$	5.20
Fixed administrative expense	$	4.20
Sales commissions	$	2.70
Variable administrative expense	$	2.20

Required:

1. What is the incremental manufacturing cost incurred if the company increases production from 28,000 to 28,001 units?

Direct Materials?

Direct Labor?

Variable manufacturing overhead?

Total incremental cost?

2. What is the incremental cost incurred if the company increases production and sales from 28,000 to 28,001 units?

Direct materials?

Direct labor?

Variable manufacturing overhead?

Sales commissions?

Variable administrative expense?

Variable cost per unit sold?

3. Assume that Kubin Company produced 28,000 units and expects to sell 27,630 of them. If a new customer unexpectedly emerges and expresses interest in buying the 370 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?

4. Assume that Kubin Company produced 28,000 units and expects to sell 27,630 of them. If a new customer unexpectedly emerges and expresses interest in buying the 370 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?

Sales commission?

Variable administrative expense?

Variable cost per unit sold?