Grover Company has the following data for the production and sale of 1,300 units. $ 955 per unit $208,000 per period $214,500 per period Sales price per unit Fixed costs: Marketing and administrative Manufacturing overhead Variable costs: Marketing and administrative Manufacturing overhead Direct labor Direct materials $ $ $ 70 per unit 100 per unit 120 per unit 180 per unit What is the variable manufacturing cost per unit? Multiple Choice O $565 $470 O $400 O $795