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: Multiple Choice $28.15 $11.90 $31.10 $24.70