Rose Company has a relevant range of production between 10,000 and 25,000 units. The following cost data represents average cost per unit for 15,000 units of production.

	Average Cost per Unit
Direct Materials	$12
Direct Labor	10
Indirect Materials	1
Fixed manufacturing overhead	5
Variable manufacturing overhead	3
Fixed selling and administrative expenses	8
Variable sales commissions	25

Using the cost data from Rose Company, answer the following questions:

A. If 10,000 units are produced, what is the variable cost per unit?

Variable cost per unit:

B. If 18,000 units are produced, what is the variable cost per unit?

Variable cost per unit:

C. If 21,000 units are produced, what are the total variable costs?

Total variable costs:

D. If 12,000 units are produced, what are the total variable costs?

Total variable costs:

E. If 20,000 units are produced, what are the total manufacturing overhead costs incurred?

Total manufacturing overhead costs:

F. If 23,000 units are produced, what are the total manufacturing overhead costs incurred?

Total manufacturing overhead costs:

G. If 20,000 units are produced, what are the per unit manufacturing overhead costs incurred? If required, round final answer to two decimal places.

Manufacturing overhead costs per:

H. If 25,000 units are produced, what are the per unit manufacturing overhead costs incurred? If required, round final answer to two decimal places.

Manufacturing overhead costs per: