Kesterson Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 6.20
Direct labor	$ 3.10
Variable manufacturing overhead	$ 1.35
Fixed manufacturing overhead		$ 14,000
Sales commissions	$ 1.50
Variable administrative expense	$ 0.40
Fixed selling and administrative expense		$ 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:

• $10.65

• $13.45

• $16.25

• $13.95