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Kesterson Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.25
Direct labor	$	3.20
Variable manufacturing overhead	$	1.20
Fixed manufacturing overhead			$	13,200
Sales commissions	$	1.20
Variable administrative expense	$	0.50
Fixed selling and administrative expense			$	3,300

The incremental manufacturing cost that the company will incur if it increases production from 5,500 to 5,501 units is closest to: