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?

A. $730

B. $480

C. $380

D. $430