Kesterson Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost Cost per per Period Unit $7.10 $4.10 $1.50 $ 16,900 $2.00 $0.30 $ 3,99 The incremental manufacturing cost that the company will incur if it increases production from 6,500 to 6,501 units is closest to