Cost per Cost per Unit Period Direct materials $ 7.05 Direct labor $ 3.50 Variable manufacturing overhead $ 1.65 Fixed manufacturing overhead $ 11,000 Sales commissions $ 1.00 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 5,500 The incremental manufacturing cost that the company will incur If it increases production from 5,000 to 5,001 units is closest to Multiple Choice $14.40 $15.10 $16.90 512 20