! Required information [The following information applies to the questions displayed below.] Kubin Company's relevant range of production is 29,000 to 33,000 units. When it produces and sells 31,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 8.90 Direct labor $ 5.90 Variable manufacturing overhead $ 3.40 Fixed manufacturing overhead $ 6.90 Fixed selling expense $ 5.40 Fixed administrative expense $ 4.40 Sales commissions $ 2.90 Variable administrative expense $ 2.40