QUESTIONS Fiorella Corporation's relevant range of activity is 4,700 units to 11,500 units. When it produces and sells 8,100 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.50 Direct labor $ 3.90 Variable manufacturing overhead $ 220 Fixed manufacturing overhead $ 2.50 Fixed selling expense $0.95 Fixed administrative expense $ 0.85 Sales commissions $ 1.35 Variable administrative expense $ 0.85 The incremental manufacturing cost that the company will incur if it increases production from 10,500 to 10,501 units is closest to: $12.60 O $15.10 $16.05 $19.10