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				$	74,000
Direct labor				$	37,500
Variable manufacturing overhead	$	17,000
Fixed manufacturing overhead		29,500
Total manufacturing overhead				$	46,500
Variable selling expense	$	13,000
Fixed selling expense		20,000
Total selling expense				$	33,000
Variable administrative expense	$	4,500
Fixed administrative expense		26,000
Total administrative expense				$	30,500

Required:

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?