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Bellucci Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.25 Direct labor $ 3.35 Variable manufacturing overhead $

Bellucci Corporation has provided the following information:

Cost per Unit Cost per Period
Direct materials $ 7.25
Direct labor $ 3.35
Variable manufacturing overhead $ 1.30
Fixed manufacturing overhead $ 128,000
Sales commissions $ 1.05
Variable administrative expense $ 0.60
Fixed selling and administrative expense $ 47,500

The incremental manufacturing cost that the company will incur if it increases production from 10,000 to 10,001 units is closest to (assume that the increase is within the relevant range):

Multiple Choice

$26.60

$11.90

$31.10

$24.70

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