Martinez Companys relevant range of production is 7,500 units to 12,500 units, When it produces and sells 10,000 it unit cost is a follows:

Amount per unit

Direct Materials $6.90

Direct labour $4.40

Variable manufacturing overhead $1.50

Fixed manufacturing overhead $4.90

Fixed selling expense $3.90

Fixed administrative expense $2.00

Sales commissions $1.00

Variable administrative expense $0.50

1. If 8,000 units are produced what is the total amount of manufacturing overhead cost incurred to support this level of production?

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