Princeton Fabrication, Inc., produced and sold 1,200 units of the company's only product in March. You have collected the following information from the accounting records:

Sales price (per unit)	$	896
Manufacturing costs:
Fixed overhead (for the month)		100,800
Direct labor (per unit)		70
Direct materials (per unit)		224
Variable overhead (per unit)		140
Marketing and administrative costs:
Fixed costs (for the month)		134,400
Variable costs (per unit)		28

What is the conversion cost per unit?