Fiori Corporation's relevant range of activity is 3,100 units to 6,500 units. When it produces and sells 4,800 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.70 Direct labor $ 3.10 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 1.05 Fixed administrative expense $ 0.95 Sales commissions $ 1.40 Variable administrative expense $ 0.90 The incremental manufacturing cost that the company will incur if it increases production from 5,500 to 5,501 units is closest to: