Fiori Corporation's relevant range of activity is 2,900 units to 8,500 units. When it produces and sells 5,700 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.20
Direct labor	$	3.30
Variable manufacturing overhead	$	1.90
Fixed manufacturing overhead	$	3.50
Fixed selling expense	$	0.65
Fixed administrative expense	$	0.55
Sales commissions	$	1.30
Variable administrative expense	$	0.80

The incremental manufacturing cost that the company will incur if it increases production from 7,500 to 7,501 units is closest to:

Multiple Choice

• $18.20

• $11.40

• $14.90

• $15.55