Grover Company Has the Following Data for the Production and Sale

Multiple Choice

Grover Company has the following data for the production and sale of 2,000 units.
$$\begin{array} { l l r } \text { Sales price per unit } & \$ \text { 800per unit } \\\text { Fixed costs: } & & \\\text { Marketing and adrinistrative } & \$ 400,000 \text { per period } \\\text { Marufacturing overhead } & \$ 200,000 \text { per period } \\\text { Variable costs: } & & \\\text { Marketing and adrinistrative } & \$ 50 \text { per unit } \\\text { Marnufacturing overhead } & \$ 80 \text { per unit } \\\text { Direct labor } & \$ 100 \text { perunit } \\\text { Direct Materials } & \$ 200 \text { per unit }\end{array}$$

-
What is the prime cost per unit?

A) $100
B) $280
C) $300
D) $480