Potter Company has the following information for the current year:

Beginning fixed manufacturing overhead in inventory $$95,000$

Fixed manufacturing overhead in production $375,000$

Ending fixed manufacturing overhead in inventory $25,000$

Beginning variable manufacturing overhead in inventory $$10,000$

Variable manufacturing overhead in production $50,000$

Ending variable manufacturing overhead in inventory $15,000$ What would be the estimated cost per unit if Potter Company expects to sell $2,000$ units next year?

a$.$ $$300$

b$.$ $$312$

c$.$ $$370$

d$.$ $$498$

e$.$ $$500($correct answer$)$ How to get this caluclation