Fiori Corporation's relevant range of activity is 3,000 units to 5,000 units. When it produces and sells 4,000 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 $ 6.95 $ 3.60 $ 2.00 $ 2.60 $ 1.30 $ 1.20 $ 1.60 $ 1.10 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 $12.55 $16.45 $15.15 $20.35