Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.55 Direct labor $ 3.80 Variable manufacturing overhead $ 1.50 Fixed manufacturing overhead $ 25,500 Sales commissions $ 1.80 Variable administrative expense $ 0.50 Fixed selling and administrative expense $ 6,800 The incremental manufacturing cost that the company will incur if it increases production from 8,500 to 8,501 units is closest to: Multiple Choice $14.30 $15.75 $17.95 $11.85