Kubin Company's relevant range of production is 29,000 to 33,000 units. When it produces and sells 31,000 units, its

average costs per unit are as follows:

Average Cost per Unit

Direct materials

$

8.90

Direct labor

$

5.90

Variable manufacturing overhead

$

3.40

Fixed manufacturing overhead

$

6.90

Fixed selling expense

$

5.40

Fixed administrative expense

$

4.40

Sales commissions

$

2.90

Variable administrative expense

$

2.40

Required:

1. If 29,000 units are produced and sold, what is the variable cost per unit produced and sold?

2. If 33,000 units are produced and sold, what is the variable cost per unit produced and sold?

3. If 29,000 units are produced and sold, what is the total amount of variable cost related to the units produced and

sold?

4. If 33,000 units are produced and sold, what is the total amount of variable cost related to the units produced and

sold?