Harris Manufacturing, Inc. makes refrigerator replacement parts. In May, Harris produced 2,000 units. 

Costs incurred were as follows: 

Direct Labor per unit (2 hrs. @ $30/hr.): $60 

Direct Materials per unit: $150 

Indirect Labor (maintenance): $25,000 

Indirect Materials (total used): $1,000 

Manufacturing Overhead application rate (per unit): $50 

Given this data, what was the Conversion Cost per unit?