What is the incremental contribution margin that this company will have if it increases its production and sales from 5,000 units to 5,001 units? Use the following cost structure.

	Per Unit	Per Period
Sales price	$35
Direct material costs	$6.20
Direct labor cost	$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

a. 22.85

b. 22.45

c. 21.55

d. 24.35