Fiori Corporation's relevant range of activity is 2,600 units to 8,000 units. When it produces and sells 5,300 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 6.15
Direct labor	$ 3.20
Variable manufacturing overhead	$ 1.85
Fixed manufacturing overhead	$ 2.50
Fixed selling expense	$ 0.60
Fixed administrative expense	$ 0.50
Sales commissions	$ 1.20
Variable administrative expense	$ 0.70

The incremental manufacturing cost that the company will incur if it increases production from 7,000 to 7,001 units is closest to:

rev: 12_21_2020_QC_CS-244896

Multiple Choice

• $16.70

• $11.20

• $13.70

• $14.30