Schwiesow Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost Cost per per Period Unit $7.05 $3.50 $1.65 $11,000 $1.00 $0.40 $ 5,500 The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to: $16.90 $12.20 $14.40 $15.10