Precise Machinery is analyzing a proposed project that is expected to have sales of 2,450 units, 8 percent. The expected variable cost per unit is $246 and the expected fixed costs are $309,000. Cost estimates are considered accurate within a 3 percent range. The depreciation expense is $106,000. The sales price is estimated at $599 per unit, 2 percent. What is the amount of the total costs per unit under the worst-case scenario?

• $404.16

• $394.58

• $338.23

• $448.58

• $366.67