Martinez Company's 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	$ 5.20
Direct labor	$ 2.70
Variable manufacturing overhead	$ 1.50
Fixed manufacturing overhead	$ 4.00
Fixed selling expense	$ 2.20
Fixed administrative expense	$ 2.00
Sales commissions	$ 1.00
Variable administrative expense	$ 0.50

 If 8,000 units are produced, what is the total amount of manufacturing overhead cost incurred to support this level of production? What is this total amount expressed on a per unit basis? (Round your "per unit" answer to 2 decimal places.)