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Kubin Company's relevant range of production is $27,000$ to $29,000$ units. When it produces and sells $28,000$ units, its average costs per unit are as follows:

$\backslash$table$[[,$Average$],[,$Cost per$],[$Direct materials,Unit$],[$Direct labor,$8\mathrm{.}70],[$Variable manufacturing overhead,$$5\mathrm{.}70$