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.
$\begin{array}{llr}\text { Sales price per unit } & \text {\$ 800per unit } \\\text { Fixed costs: } & & \\\text { Marketing and administrative } &\$ 400,000 \text { per period } \\\text { Manufacturing overhead } & \$ 200,000 \text { per period }\\\text { Variable costs: }\\\text { Marketing and administrative } & \$ 50 \text { per unit } \\\text { Manufacturing overhead } & \$ 80 \text { per unit } \\\text { Direct labor } & \$ 100 \text { per unit } \\\text { Direct materials } & \$ \text { 200per unit }\end{array}$
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What is the variable manufacturing cost per unit?

A) $380
B) $430
C) $480
D) $730