Bellucci Corporation has provided the following information: 5 Cost per Cost per Period Unit $7.50 $3.85 $1.55 01:55:17 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $106,400 $1.05 $0.60 $ 40,000 The incremental manufacturing cost that the company will incur if it increases production from 8,000 to 8,001 units is closest to assume that the increase is within the relevant range): Multiple Choice o $29.65 $12.90 O O $32.85 O $26.20