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.10 Fixed manufacturing overhead.60 Fixed selling expense.10 Fixed administrative expense.10 Sales commissions$2.60 Variable administrative expense.101. If 26,000 units are produced and sold, what is the variable cost per unit produced and sold?
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