Kesterson Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 6.35
Direct labor	$ 3.40
Variable manufacturing overhead	$ 1.30
Fixed manufacturing overhead		$ 16,900
Sales commissions	$ 1.40
Variable administrative expense	$ 0.70
Fixed selling and administrative expense		$ 5,200

The incremental manufacturing cost that the company will incur if it increases production from 6,500 to 6,501 units is closest to:

Multiple Choice

• $13.90

• $13.95

• $16.55

• $11.05