Kogler 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: Direct materials Average Cost per Unit $ 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 $ 0.50 $ 0.45 Sales commissions Variable administrative expense The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is closest to: Multiple Choice $10.60 $22.75 $19.60 $25.50