what incremental manufacturing cost will the company incur if it increases from 8000 to 8001 units.

\begin{tabular}{lc} & \multicolumn{2}{c}{ Cost cost per per Period Unit } \\ Direct materials & $6.50 \\ Direct labor & $3.70 \\ Variable manufacturing overhead & $1.45 \\ Fixed manufacturing overhead & $1.70 \\ Sales commissions & $23,200 \\ Variable administrative expense & $0.40 \\ Fixed selling and administrative expense & $4,800 \\ \hline \end{tabular}