Bellucci Corporation has provided the following Information: Coat per Cost per Unit S 6.70 3.50 s 1.20 Direct materials Direct labor Variable manufacturing overhead Pixed manufacturing overhead Sales commission Variable adminiatrative expense Pixed selling and administrative expense S 122, 850 s 1.15 0.50 $ 44,100 The incremental manufacturing cost that the company will incur if t increases production from 500 to 10,501 unts s closest to assume that the Increase is within the relevant range)