$[$The following information applies to the questions displayed below.$]$ Kubin Company's relevant range of production is $27,000$ to $29,000$ units. When it produces and sells $28,000$deg units, its average costs per unit are as follows: $\backslash$table$[[,$Average$],[$Cost per,$],[$Direct materials,Unit$],[$Direct labor, $$8\mathrm{.}70$