Grover Company has the following data for the production and sale of 2,300 units.

Sales price per unit	$	950	per unit
Fixed costs:
Marketing and administrative	$	430,000	per period
Manufacturing overhead	$	253,000	per period
Variable costs:
Marketing and administrative	$	65	per unit
Manufacturing overhead	$	95	per unit
Direct labor	$	115	per unit
Direct Materials	$	230	per unit

What is the conversion cost per unit?

Multiple Choice

• $115

• $210

• $320

• $440