Kiss That Frog Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	4.85
Direct labor	$	4.20
Variable manufacturing overhead	$	1.55
Fixed manufacturing overhead	$	9.00
Fixed selling expense	$	3.15
Fixed administrative expense	$	1.80
Sales commissions	$	0.50
Variable administrative expense	$	0.45

Show all work please

The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is:

1. $10.60
2. $11.55
3. $19.60
4. $25.50
5. None of the above