Fiori Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 6.05 $ 3.05 $ 1.70 $ 3.00 $0.50 $0.40 $ 1.00 $0.50 The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to:

Fiori Corporation's relevant range of activity is 3,000 units to 7.000 units. When it produces and sells 5,000 units, its average costs per unit are as follows: The incremental manufacturing cost that the company wilf incur if it increases production from 5,000 to 5.001 units is closest to