Martinez Companys relevant range of production is 7,500 units to 12,500 units. When it produces and sells 10,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 5.60 Direct labor $ 3.10 Variable manufacturing overhead $ 1.40 Fixed manufacturing overhead $ 4.00 Fixed selling expense $ 2.60 Fixed administrative expense $ 2.20 Sales commissions $ 1.20 Variable administrative expense $ 0.45