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:
Amount per UnitDirect materials$8.40 Direct labor$5.40 Variable manufacturing overhead$2.90 Fixed manufacturing overhead$6.40 Fixed selling expense$4.90 Fixed administrative expense$3.90 Sales commissions$2.40 Variable administrative expense$1.90
Assume that Kubin Company produced 27,500 units and expects to sell 27,160 of them. If a new customer unexpectedly emerges and expresses interest in buying the 340 extra units that have been produced by the company and that would otherwise remain unsold, what is the incremental manufacturing cost per unit incurred to sell these units to the customer?