Kesterson Corporation has provided the following information: Cost Cost per per Period Unit $6.20 $3.10 $1.35 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $14,000 $1.50 $0.40 s 4,500 The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to