Manufacturing overhead includes: Multiple Choice all selling and administrative costs. all manufacturing costs except direct labor and direct materials. all direct material, direct labor and administrative costs. all manufacturing costs except direct labor. Cost per Unit Cost per Period Direct materials $ 7.10 Direct labor $ 3.95 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 105,300 Sales commissions $ 1.80 Variable administrative expense $ 0.50 Fixed selling and administrative expense $ 36,450 The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,00 units is closest to (assume that the increase is within the relevant range): Multiple Choice $24.50 $12.90 $26.75 $30.05