Average Cost Per Unit

Direct materials $ $6\mathrm{.}90$

Direct labor $ $4\mathrm{.}40$

Variable manufacturing overhead $ $1\mathrm{.}50$

Fixed manufacturing overhead $ $4\mathrm{.}00$

Fixed selling expense $ $3\mathrm{.}90$

Fixed administrative expense $ $2\mathrm{.}00$

Sales commissions $ $1\mathrm{.}00$

Variable administrative expense $ $0\mathrm{.}50$