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Martinez Companys relevant range of production is 9,500 units to 14,500 units. When it produces and sells 12,000 units, its unit costs are as follows:

Martinez Companys relevant range of production is 9,500 units to 14,500 units. When it produces and sells 12,000 units, its unit costs are as follows:

Direct materials $ 6.20
Direct labor $ 3.70
Variable manufacturing overhead $ 1.60
Fixed manufacturing overhead $ 4.20
Fixed selling expense $ 3.20
Fixed administrative expense $ 2.20
Sales commissions $ 1.20
Variable administrative expense $ 0.45

Required: If 12,000 units are produced, what is the average fixed manufacturing cost per unit produced? (Round your answer to 2 decimal places.)

Average fixed manufacturing cost per unit

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