Fiori corporation's relevant range of activity is 4900 units to 5500 units. When it produces and sells 5200 units, its average costs per unit are as follows:
Average cost per unit direct materials $ 7.00​
Direct labor $ 3.70​
Variable manufacturing overhead $ 2.05​
Fixed manufacturing overhead $ 3.00​
Fixed selling expense $ 1.35​
Fixed administrative expense $ 1.25​
Sales commissions $ 1.70​
Variable administrative expense $ 1.20​
The incremental manufacturing cost that the company will incur if it increases production from 4500 to 4501 units is closest to:
A. $15.75
B. $12.75
C. $17.10
D. $21.25