Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.75 Direct labor $ 3.40 Variable manufacturing overhead $ 1.70 Fixed manufacturing overhead $ 25,200 Sales commissions $ 1.30 Variable administrative expense $ 0.30 Fixed selling and administrative expense $ 6,300 The incremental manufacturing cost that the company will incur if it increases production from 10,500 to 10,501 units is closest to: