Direct materials $ 7.30Direct labor $ 4.30 Variable
manufacturing overhead $ 1.80 Fixed manufacturing overhead $ 5.30
Fixed selling expense $ 3.80 Fixed administrative expense $ 2.80
Sales commissions $ 1.30 Variable administrative expense $ 0.80

Assume that Kubin Company produced 14,000 units and expects to
sell 13,770 of them. If a new customer unexpectedly emerges and
expresses interest in buying the 230 extra units that have been
produced by the company and that would otherwise remain unsold,
what is the incremental manufacturing cost per unit incurred to
sell these units to the customer? Assume that Kubin Company
produced 14,000 units and expects to sell 13,770 of them. If a new
customer unexpectedly emerges and expresses interest in buying the
230 extra units that have been produced by the company and that
would otherwise remain unsold, what incremental selling and
administrative cost per unit is incurred to sell these units to the
customer?