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Grover Company Has the Following Data for the Production and Sale

question 38

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Grover Company has the following data for the production and sale of 2,000 units.
 Sales price per unit $ 800per unit  Fixed costs:  Marketing and administrative $400,000 per period  Manufacturing overhead $200,000 per period  Variable costs:  Marketing and administrative $50 per unit  Manufacturing overhead $80 per unit  Direct labor $100 per unit  Direct materials $ 200per unit \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?

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