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Bellucci Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.85 Direct labor $ 3.80 Variable manufacturing overhead $
Bellucci Corporation has provided the following information:
| Cost per Unit | Cost per Period | |||||
| Direct materials | $ | 6.85 | ||||
| Direct labor | $ | 3.80 | ||||
| Variable manufacturing overhead | $ | 1.35 | ||||
| Fixed manufacturing overhead | $ | 108,000 | ||||
| Sales commissions | $ | 1.30 | ||||
| Variable administrative expense | $ | 0.65 | ||||
| Fixed selling and administrative expense | $ | 39,150 | ||||
The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is closest to:
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