Martinez Company's relevant range of production is 8,500 units to 13,500 units. When it produces and sells 11,000 units, its unit costs are as follows:
Amount Per Unit |
Direct materials |
$6.40 |
|
Direct labor |
$3.90 |
|
Variable manufacturing overhead |
1.40 |
|
Fixed manufacturing overhead |
4.40 |
|
Fixed selling expense |
3.40 |
|
Fixed administrative expense |
2.10 |
|
Sales commissions |
1.10 |
|
Variable administrative expense |
0.55 |
|
What total incremental cost will Martinez incur if it increases production from 11,000 to 11,001 units? (Round your answer to 2 decimal places.)