Pteri Manufacturing makes a single product - the Pteri. Information for 2005 appears below:

Sales in units: 200,000

Production in units: 250,000

Beginning inventory: 0

Variable production cost per unit: $1.00

Variable selling cost per unit: $0.30

Fixed production cost per year: $100,000

Fixed Selling and administrative cost per year: $50,000

Selling price per unit $3.00

What is the cost per unit of inventory using variable costing?