Fiori Corporation's relevant range of activity is 4,100 units to 10,500 units. When it produces and sells 7,300 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.40
Direct labor	$	3.70
Variable manufacturing overhead	$	2.10
Fixed manufacturing overhead	$	2.50
Fixed selling expense	$	0.85
Fixed administrative expense	$	0.75
Sales commissions	$	1.15
Variable administrative expense	$	0.65

The incremental manufacturing cost that the company will incur if it increases production from 9,500 to 9,501 units is closest to:

Garrison 16e Rechecks 2017-08-01

Multiple Choice

• $12.20

• $15.55

• $14.70

• $18.10