! Required information [The following information applies to the questions displayed below.] Martinez Company's 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 $ 5.00 Direct labor $ 2.50 Variable manufacturing overhead $ 1.40 Fixed manufacturing overhead $ 4.00 Fixed selling expense $ 2.00 Fixed administrative expense $ 2.20 Sales commissions Variable administrative expense $ 1.20 $ 0.45 15. What incremental manufacturing cost will Martinez incur if it increases production from 10,000 to 10,001 units? (Round your a to 2 decimal places.) Incremental cost per unit produced