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:

a.

$13.45

b.

$16.25

c.

$10.65

d.

$13.95