Grover Company has the following data for the production and sale of 1,200 units. $900 per unit Sales price per unit Fixed costs: Marketing and administrative Manufacturing overhead $530,000 per periood $192,000 per period Variable costs: Marketing and administrative Manufacturing overhead Direct labor Direct Materials $65 per unit $95 per unit $115 per unit $170 per unit What is the conversion cost per unit? O $370 O $380 O $210 O $115