Martinez Companys relevant range of production is 7,500 units to 12,500 units. When it produces and sells 10,000 units, its average costs per unit are as follows:

	Average Cost Per Unit
Direct materials	$ 6.50
Direct labor	$ 4.00
Variable manufacturing overhead	$ 1.60
Fixed manufacturing overhead	$ 4.00
Fixed selling expense	$ 3.50
Fixed administrative expense	$ 2.20
Sales commissions	$ 1.20
Variable administrative expense	$ 0.45

15. What incremental manufacturing cost will Martinez incur if it increases production from 10,000 to 10,001 units?

(I put that and got the answer wrong)

Incremental cost per unit produced $ 23.45