Fiori Corporation's relevant range of activity is 4,000 units to 7,500 units. When it produces and sells 5,750 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.80 Direct labor $ 3.30 Variable manufacturing overhead $ 1.85 Fixed manufacturing overhead $ 3.60 Fixed selling expense $ 1.15 Fixed administrative expense $ 1.05 Sales commissions $ 1.60 Variable administrative expense $ 1.10 The incremental manufacturing cost that the company will incur if it increases production from 6,500 to 6,501 units is closest to:Multiple Choice $20.45 $11.95 $15.55 $16.70