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Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.70 Direct labor $ 3.30 Variable manufacturing overhead $

Kesterson Corporation has provided the following information:

Cost per Unit Cost per Period
Direct materials $ 6.70
Direct labor $ 3.30
Variable manufacturing overhead $ 1.65
Fixed manufacturing overhead $ 23,000
Sales commissions $ 1.20
Variable administrative expense $ 0.80
Fixed selling and administrative expense $ 5,000

The incremental manufacturing cost that the company will incur if it increases production from 10,000 to 10,001 units is closest to:

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