Kesterson Corporation has provided the following information: Cost per Period Cost per Unit $ 6.80 $ 3.50 $ 1.75 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 27,500 $ $ 1.40 0.40 $ 7,700 The incremental manufacturing cost that the company will incur if it increases production from 11,000 to 11,001 units is closest to: Multiple Choice