Required information [The following information applies to the questions displayed below.] Kubin Company's relevant range of production is 10,000 to 12,000 units. When it produces and sells 11,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 7.10 Direct labor $ 4.10 Variable manufacturing overhead $ 1.60 Fixed manufacturing overhead $ 5.10 Fixed selling expense $ 3.60 Fixed administrative expense $ 2.60 Sales commissions $ 1.10 Variable administrative expense $ 0.60 Required: 1. What is the incremental manufacturing cost incurred if the company increases production from 11,000 to 11,001 units?