Kesterson Corporation has provided the following information: Cost per Period Cost per Unit $ 6. 20 $ 3.10 $ 1. 35 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales comissions Variable administrative expense Fixed selling and administrative expense $ 14,000 $ 1.50 $ 0.40 $ 4,500 The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to: Multiple Choice O $10.65 O $16.25 $13.95 O o $13.45