Bellucci Corporation has provided the following information Cost per unit Cost per period Direct materials $ 7.30 Direct labor $ 3.45 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead $ 103,200 Sales commissions $ 1.10 Variable administrative expense $ 0.65 Fixed selling and administrative expense $ 38,400 The Incremental manufacturing cost that the company will incur if it increases production from 8,000 to 8,001 units is closest to (onsume that the increase within the relevant range) Multiple Choice $27.00 $12.10 O $31.55