XYZ Corporation has a relevant range of 4,000 to 8,000 units. When the company produces 6,000 units, it has the following costs per unit:

Direct materials $ 6.05

Direct labor $ 3.05

Variable manufacturing overhead $ 1.70

Fixed manufacturing overhead $ 3.00

Fixed selling expense $ 0.50

Fixed administrative expense $ 0.40

Sales commissions $ 1.00

Variable administrative expense $ 0.50

When the company increases production from 6,000 to 6,001 units, what is the incremental manufacturing cost?

A-$16.20

B-$10.80

C-$13.80

D-$14.30