TB MC Qu. 1-247 Kogler Corporation's relevant range ... Kogler Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9.000 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $4.75 $4.50 $1.55 $8.00 $3.35 $2.00 $0.40 $0.35 if the selling price is $24.00 per unit, the contribution margin per unit sold is closest to Multiple Choice $12.45 ($0.90)