Kubin Companys relevant range of production is 30,000 to 35,000 units. When it produces and sells 32,500 units, its average costs per unit are as follows:

	Amount per Unit
Direct materials	$	9.00
Direct labor	$	6.00
Variable manufacturing overhead	$	3.50
Fixed manufacturing overhead	$	7.00
Fixed selling expense	$	5.50
Fixed administrative expense	$	4.50
Sales commissions	$	3.00
Variable administrative expense	$	2.50
5. If 30,000 units are produced, what is the average fixed manufacturing cost per unit produced? 6. If 35,000 units are produced, what is the average fixed manufacturing cost per unit produced?