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Martinez Company s relevant range of production is 1 5 , 0 0 0 units to 2 5 , 0 0 0 units. When it

Martinez Companys relevant range of production is 15,000 units to 25,000 units. When it produces and sells 20,000 units, its unit costs are as follows:
Amount
Per Unit
Direct materials $ 6.32
Direct labour $ 3.82
Variable manufacturing overhead $ 1.82
Fixed manufacturing overhead $ 5.32
Fixed selling expense $ 4.32
Fixed administrative expense $ 3.32
Sales commissions $ 1.82
Variable administrative expense $ 0.91
Required:
If 16,000 units are sold, what is the variable cost per unit sold? (Round your answer to 2 decimal places.)

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