Kesterson Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Cost per Unit $ 6.20 $ 3.10 K $ 1.35 $ 1.50 $ 0.40 Cost per Period $ 14,000 Variable administrative expense Fixed selling and administrative expense The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to: