Required information [The following information applies to the questions displayed below.] Kubin Company's relevant range of production is 28,000 to 31,500 units. When it produces and sells 29,750 units, its average costs per unit are as follows: Average Cost per Unit $ 8.80 Direct materials Direct labor $ 5.80 Variable manufacturing overhead $ 3.30 Fixed manufacturing overhead $ 6.80 Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 2.30 $ 5.30 $ 4.30 $ 2.80