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

Sales price		$	660.00	per unit
Fixed costs:
Marketing and administrative		$	240,000	per period
Manufacturing overhead		$	120,000	per period
Variable costs:
Marketing and administrative		$	41.25	per unit
Manufacturing overhead		$	66.00	per unit
Direct labor		$	82.50	per unit
Direct material		$	165.00	per unit

What is the total manufacturing cost per unit?