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 O $12.50 $14.85 $17.00 Cost per Unit $ 7.05 $ 4.00 $ 1.45 $ 7,200 The incremental manufacturing cost that the company will incur if it increases production from 6,000 to 6,001 units is closest to: O $19.00 $ 1.90 $0.90 Cost per Period $ 15,000