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 $6.45 $3.60 $1.40 $21,000 $1.60 $0.30 $ 3,000 The incremental manufacturing cost that the company will incur if it increases production from 7,500 to 7,501 units is closest to: Multiple Choice $11.45