Required information [The following information applies to the questions displayed below.] Kubin Company's relevant range of production is 12,000 to 16,000 units. When it produces and sells 14,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $7.30 Direct labor $4.30 Variable manufacturing overhead $1.80 Fixed manufacturing overhead $5.30 Fixed selling expense $3.80 Fixed administrative expense $2.80 Sales commissions $1.30 Variable administrative expense $0.80 Required 1 Required 2 Required 3 Required 4 Assume that Kubin Company produced 14,000 units and expects to sell 13,770 of them. If a new customer unexpectedly emerges and expresses interest in buying the 230 extra units that have been produced by the company and that would otherwise remain unsold, what is the incremental manufacturing cost per unit incurred to sell these units to the customer? Incremental manufacturing cost $ 19