Fiori Corporation's relevant range of activity is 2,800 units to 6,000 units. When it produces and sells 4,400 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.65
Direct labor	$	3.00
Variable manufacturing overhead	$	1.70
Fixed manufacturing overhead	$	2.50
Fixed selling expense	$	1.00
Fixed administrative expense	$	0.90
Sales commissions	$	1.30
Variable administrative expense	$	0.80

The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to: