Flori Corporation's relevant range of activity is 3,200 units to 9,000 units. When it produces and sells 6,100 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.25 Direct labor $ 3.40 Variable manufacturing overhead $ 1.95 Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 0.70 Fixed administrative expense $ 0.60 Sales commissions $ 1.40 Variable administrative expense $ 0.90 The incremental manufacturing cost that the company will incur if it increases production from 8,000 to 8,001 units is closest to: Multiple Choice $14.60 $15.30 $18.20 $11.60