General Motors has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	7.05
Direct labor	$	3.50
Variable manufacturing overhead	$	1.65
Fixed manufacturing overhead			$	11,000
Sales commissions	$	1.00
Variable administrative expense	$	0.40
Fixed selling and administrative expense			$	5,500

The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to:

Select one:

a. $16.90

b. $15.10

c. $14.40

d. $12.20