The Following Information Was Collected from the Accounting Records of the Part

Multiple Choice

The following information was collected from the accounting records of the Part SX9 for 3,000 units:
$$\begin{array} { l r c } & \text { Per Unit } & \text { Per Period } \\\text { Sales price } & \$ 3 5 0& \\\text { Direct Materials } & 80 & \\\text { Direct Labor } & 40 & \\\text { Overhead } & 60 & \$ 90,000 \\\text { Marketing } & 20 & \\\text { Administrative } & & 60,000\end{array}$$
What is Part SX9's total cost per unit?

A) $180.
B) $200.
C) $210.
D) $250.