The Darrell Bevell Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 6.85
Direct labor	$ 3.80
Variable manufacturing overhead	$ 1.35
Fixed manufacturing overhead		$ 108,000
Sales commissions	$ 1.30
Variable administrative expense	$ 0.65
Fixed selling and administrative expense		$ 39,150

The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is closest to (assume that the increase is within the relevant range):

Multiple Choice

$12.00

$26.00

$24.00

$30.30