Kesterson Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.90
Direct labor	$	3.70
Variable manufacturing overhead	$	1.30
Fixed manufacturing overhead			$	9,900
Sales commissions	$	1.60
Variable administrative expense	$	0.60
Fixed selling and administrative expense			$	3,600

The incremental manufacturing cost that the company will incur if it increases production from 4,500 to 4,501 units is closest to:

Multiple Choice

• $11.90

• $14.10

• $17.10

• $14.70