Karpowicz Corporation's relevant range of activity is $7,300$ units to $11,300$ units. When it produces and sells $9,300$ units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials

$ $7\mathrm{.}00$

Direct labor

$ $4\mathrm{.}90$

Variable manufacturing overhead

$ $2\mathrm{.}35$

Fixed manufacturing overhead

$ $13\mathrm{.}35$

Fixed selling expense

$ $3\mathrm{.}90$

Fixed administrative expense

$ $2\mathrm{.}55$

Sales commissions

$ $2\mathrm{.}25$

Variable administrative expense

$ $1\mathrm{.}20$

Required:

A$.$ If the selling price is $$22\mathrm{.}15$ per unit, what is the contribution margin per unit sold? Note: Round "Per unit" answer to $2$ decimal places.

B$.$ If $8,300$ units are produced, what is the total amount of direct manufacturing cost incurred?

C$.$ If $8,300$ units are produced, what is the total amount of indirect manufacturing cost incurred?

D$.$ What incremental manufacturing cost will the company incur if it increases production from $9,300$ to $9,301$ units? Note: Round "Per unit" answer to $2$ decimal places.