Kubin Company’s relevant range of production is 15,000 to 19,000units. When it produces and sells 17,000 units, its average costsper unit are as follows:

  

	Amount per Unit
Direct materials	$	7.60
Direct labor	$	4.60
Variable manufacturingoverhead	$	2.10
Fixed manufacturingoverhead	$	5.60
Fixed selling expense	$	4.10
Fixed administrativeexpense	$	3.10
Sales commissions	$	1.60
Variable administrativeexpense	$	1.10

Required:

1. What is the incremental manufacturing cost incurred if thecompany increases production from 17,000 to 17,001 units?

2. What is the incremental cost incurred if the companyincreases production and sales from 17,000 to 17,001units?

3. Assume that Kubin Company produced 17,000 units and expectsto sell 16,740 of them. If a new customer unexpectedly emerges andexpresses interest in buying the 260 extra units that have beenproduced by the company and that would otherwise remain unsold,what is the incremental manufacturing cost per unit incurred tosell these units to the customer?

4. Assume that Kubin Company produced 17,000 units and expectsto sell 16,740 of them. If a new customer unexpectedly emerges andexpresses interest in buying the 260 extra units that have beenproduced by the company and that would otherwise remain unsold,what incremental selling and administrative cost per unit isincurred to sell these units to the customer?