Required information

Skip to question

[The following information applies to the questions displayed below.]

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:

	Amount Per Unit
Direct materials	$	6.50
Direct labour	$	4.00
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead	$	4.50
Fixed selling expense	$	3.50
Fixed administrative expense	$	2.20
Sales commissions	$	1.20
Variable administrative expense	$	0.45

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