Martinez company's relevant range of production is 8,300 units, to 13,300 units. When it produces and sells 10,800 units, Its costs are as follows: Direct materials 5.80, Direct labor 3.30, variable manufacturing overhead 1.50, Fixed manufacturing overhead 3.80, fixed selling expense 2.80, fixed administrative expense 2.00, sales commissions 1.00 and variable administrative expense 0.50