Grover Company has the following data for the production and sale of 2,400 units.

Sales price per unit	$	700	per unit
Fixed costs:
Marketing and administrative	$	440,000	per period
Manufacturing overhead	$	276,000	per period
Variable costs:
Marketing and administrative	$	70	per unit
Manufacturing overhead	$	100	per unit
Direct labor	$	120	per unit
Direct Materials	$	240	per unit

What is the conversion cost per unit?

A. $120

B. $460

C. $335

D. $220