Kubin Company’s relevant range of production is 26,000 to 35,500 units. When it produces and sells 30,750 units, its average costs per unit are as follows:Direct materials$8.60 Direct labor$5.60 Variable manufacturing overhead$3.10 Fixed manufacturing overhead$6.60 Fixed selling expense$5.10 Fixed administrative expense$4.10 Sales commissions$2.60 Variable administrative expense$2.101. If 26,000 units are produced and sold, what is the variable cost per unit produced and sold?