Bellucci Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.40 Direct labor $ 3.65 Variable manufacturing overhead $ 1.45 Fixed manufacturing overhead $ 117,900 Sales commissions $ 1.20 Variable administrative expense $ 0.75 Fixed selling and administrative expense $ 44,100 The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is closest to (assume that the increase is within the relevant range): Brewer 8e Rechecks 2018-06-08 Multiple Choice $32.45 $12.50 $25.60 $29.05