Flori Corporation's relevant range of activity is 3.200 units to 9,000 units. When it produces and sells 6100 units, its average costs per unit are as follows: Direct materials Direct Labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 6.25 $ 3.40 $ 1.95 $ 3.00 $ 0.70 $ 0.60 $ 1.40 $ 0.90 The incremental manufacturing cost that the company will incur if it increases production from 8,000 to 8,001 units is closest to: Multiple Choice $14.60 $15.30 $18.20 $1160