Kubin Company$$s relevant range of production is $24,000$ to $31,000$ units. When it produces and sells $27,500$ units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials $ $8\mathrm{.}40$

Direct labor $ $5\mathrm{.}40$

Variable manufacturing overhead $ $2\mathrm{.}90$

Fixed manufacturing overhead $ $6\mathrm{.}40$

Fixed selling expense $ $4\mathrm{.}90$

Fixed administrative expense $ $3\mathrm{.}90$

Sales commissions $ $2\mathrm{.}40$

Variable administrative expense $ $1\mathrm{.}90$

Required:

What is the incremental manufacturing cost incurred if the company increases production from $27,500$ to $27,501$ units?