Gilberto Company currently manufactures 60,000 units per year of one of its crucial parts. Variable costs are $2.00 per unit, fixed costs traceable to making this part are $72,000 per year, and fixed costs allocated to the part to cover general manufacturing overhead costs equal $50,000 per year. The allocated fixed costs are unavoidable whether or not the company makes or buys the part. What is the total incremental manufacturing cost of making the 60,000 units?