Grover Company has the following data for the production and sale of 2,000 units.

Sales price per unit	$800 per 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	$200 per unit

What is the variable manufacturing cost per unit?