Bellucci Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.85
Direct labor	$	3.80
Variable manufacturing overhead	$	1.35
Fixed manufacturing overhead			$	108,000
Sales commissions	$	1.30
Variable administrative expense	$	0.65
Fixed selling and administrative expense			$	39,150

The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is closest to: