Wessner Corporation has provided the following information: Cost per Period Cost per Unit $ 6.20 $ 2.80 $ 1.45 Book Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 12,000 $ 1.00 $ 0.55 $ 4,000 The incremental manufacturing cost that the company will incur if it increases production from 4,0