McCarron Corporation manufactures magic calculators. It has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.75
Direct labor	$	3.60
Variable manufacturing overhead	$	1.25
Fixed manufacturing overhead			$	106,200
Sales commissions	$	1.20
Variable administrative expense	$	0.55
Fixed selling and administrative expense			$	38,250

The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is closest to (assume that the increase is within the relevant range):