1. The ABC Company has provided the following information for a production volume of 4,000 units. The relevant range is 3,000 to 6,000 units.

		Cost per Unit	Cost per Period
	Direct materials	$6.25
	Direct labor	$2.90
	Variable manufacturing overhead	$1.30
	Fixed manufacturing overhead		$18,000
	Sales commissions	$1.50
	Variable administrative expense	$0.45
	Fixed selling and administrative expense		$7,500

Given the above information what is the manufacturing product cost per unit at a production volume of 5,000 units.

Ans: _______________