Fiori Corporation's relevant range of activity is 2,200 units to 5,000 units. When it produces and sells 3,600 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 6.55 $ 2.80 $ 1.50 $ 3.00 $ 0.90 $ 0.80 $ 1.45 $ 0.95 The incremental manufacturing cost that the company will incur if it increases production from 4,000 to 4,001 units is closest to: Multiple Choice 0 $17.95 0 $10.85 0 $13.85 0 $14.75