Bellucci Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.65 Direct labor $ 3.40 Variable manufacturing overhead $ 1.15 Fixed manufacturing overhead $ 116,000 Sales commissions $ 1.10 Variable administrative expense $ 0.45 Fixed selling and administrative expense $ 41,500 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):

$24.40

$22.80

$28.50

$11.20