Kesterson Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Coat par Coat par Unit Period $ 6.20 $ 3.10 $ 1.35 $ 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 $10.65 O O O O $16.25 $1345 $13.95