Martinez Company$$s relevant range of production is $8,200$ units to $13,200$ units. When it produces and sells $10,700$ units, its unit costs are as follows:

Amount

Per Unit

Direct materials $ $7\mathrm{.}00$

Direct labour $ $4\mathrm{.}20$

Variable manufacturing overhead $ $1\mathrm{.}60$

Fixed manufacturing overhead $ $5\mathrm{.}00$

Fixed selling expense $ $4\mathrm{.}00$

Fixed administrative expense $ $3\mathrm{.}00$

Sales commissions $ $2\mathrm{.}00$

Variable administrative expense $ $0\mathrm{.}60$