Required information [The following information applies to the questions displayed below.] Martinez Company's 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 $5.30 Direct labour $2.80 Variable manufacturing overhead $1.40 Fixed manufacturing overhead $3.30 Fixed selling expense $2.30 Fixed administrative expense $2.20 Sales commissions $1.20 Variable administrative expense $0.45