Bellucci Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	7.45
Direct labor	$	3.75
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead			$	125,400
Sales commissions	$	1.00
Variable administrative expense	$	0.80
Fixed selling and administrative expense			$	47,025

The incremental manufacturing cost that the company will incur if it increases production from 9,500 to 9,501 units is closest to (assume that the increase is within the relevant range):

Multiple Choice

• $29.35

• $12.70

• $32.65

• $25.90