Dozier Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month:

Direct materials

$

82,000

Direct labor

$

41,500

Variable manufacturing overhead

$

20,200

Fixed manufacturing overhead

31,900

Total manufacturing overhead

$

52,100

Variable selling expense

$

14,600

Fixed selling expense

23,200

Total selling expense

$

37,800

Variable administrative expense

$

5,300

Fixed administrative expense

27,600

Total administrative expense

$

32,900

5. With respect to cost classifications for decision making:

a. If Dozier had produced 1,001 units instead of 1,000 units, how much incremental manufacturing cost would it have incurred to make the additional unit?

5a.	Incremental cost per unit produced