Kogler Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows: 
The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is closest to:
Definitions:
Product-level Activity
Activities and costs associated with a specific product rather than the business as a whole.
Machine Setup
Machine setup refers to the process of preparing and adjusting machinery to perform a specific task or operation in manufacturing.
Advertising
A method used by businesses to promote their products or services through various media to attract new customers or retain current ones.
Plantwide Overhead Rate
A single overhead absorption rate used throughout a manufacturing facility to allocate overhead costs to products.
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