Walsh Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.20 Direct labor $ 3.10 Variable manufacturing overhead 1.35 Fixed manufacturing overhead 14,000 Sales commissions 1.50 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 4,500 The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to: Select one: O a. $13.45 O b. $16.25 O c. $10.65 O d. $13.95