Gelb Company currently manufactures 50,000 units per year of a key component for its manufacturing process. Variable costs are $4.05 per unit, fixed costs related to making this component are $73,000 per year, and allocated fixed costs are $60, 500 per year The allocated fixed costs are unavoidable whether the company makes or buys this component. The company is considering buying this component from a supplier for $3.70 per unit. Calculate the total incremental cost of making 50,000 units (Round "variable cost per unit" answer to 2 decimal places.)