Kesterson Corporation has provided the following information: Cost per Cost per Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Unit $ 6.95 $ 3.80 Period $ 1.35 $ 11,500 $ 1.70 $ 0.70 $ 5,000 The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to