Fiori Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.75 Direct labor $ 3.20 Variable manufacturing overhead $ 1.80 Fixed manufacturing overhead $ 3.30 Fixed selling expense $ 1.10 Fixed administrative expense $ 1.00 Sales commissions $ 1.50 Variable administrative expense $ 1.00 The incremental manufacturing cost that the company will incur if it increases production from 6,000 to 6,001 units is closest to: Multiple Choice $19.65 $11.75 $15.05 $16.15