Kesterson Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 6.40
Direct labor	$ 3.50
Variable manufacturing overhead	$ 1.35
Fixed manufacturing overhead		$ 18,900
Sales commissions	$ 1.50
Variable administrative expense	$ 0.80
Fixed selling and administrative expense		$ 6,300

The incremental manufacturing cost that the company will incur if it increases production from 7,000 to 7,001 units is closest to: