Fiori Corporation's relevant range of activity is 4,000 units to 8,000 units. When it produces and sells 6,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 6.85
Direct labor	$ 3.40
Variable manufacturing overhead	$ 1.90
Fixed manufacturing overhead	$ 3.20
Fixed selling expense	$ 1.20
Fixed administrative expense	$ 1.10
Sales commissions	$ 1.70
Variable administrative expense	$ 1.20

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_18_2020_QC_CS-244896

Multiple Choice

• $20.55

• $12.15

• $15.35

• $16.55