A company's relevant range of production is 10,000 to 15,000 units. When it produces and sells 12,000 units, its unit costs are as follows: Amount per Unit Direct materials $ 8.00 Direct labor $ 5.25 Variable manufacturing overhead $ 1.50 Fixed manufacturing overhead $ 5.00 Fixed selling expense $ 3.50 Fixed administrative expense $ 2.00 Sales commissions Variable administrative expense What is the incremental cost incurred if the company increases production from 12,000 to 12,001 units? $ 1.00 $ 0.50 Multiple Choice $14.75 $19.75 $21.25 $26.75