$1$

Cost Classifications $($Static$)$

$[$The following information applies to the questions displayed below.$]$

Kubin Company's relevant range of production is $18,000$ to $22,000$ units. When it produces and sells $20,000$ units, its average costs per unit are as follows:

$\backslash$table$[[,$Average$],[$Cost per,$],[$Direct materials,Unit$],[$Direct labor,$$7\mathrm{.}00$