Kesterson Corporation has provided the following information: Cost Cost per per Period Unit $7.00 $3.90 $1.40 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $13,200 $1.80 $0.80 $6,600 The incremental manufacturing cost that the company will incur if it increases production from 5,500 to 5,501 units is closest to