Bellucci Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per Cost per Unit Period $7.45 $3.75 $1.50 $125,400 $1.00 $0.80 $ 47,025 The incremental manufacturing cost that the company will incur if it increases production from 9,500 to 9,501 units closest to assume that the increase is within the relevant range): Multiple Choice $29.35 O $32,65 $25.90 O O $12.70