Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates only to one customer's lean cell for the coming year. Projected labor and overhead, $3,239,900; materials costs, $35 per unit. Planned production included 5,728 hours to produce 17,900 motor drives. Actual production for August was 1,940 units, and motor drives shipped amounted to 1,420 units.

From the foregoing information, determine the manufacturing cost per unit.

a. $216.00

b. $146.00

c. $600.63

d. $181.00