(TCO 1) 2,000 units were produced and sold.

Sales price per unit	$ 800 per unit
Fixed costs:
Marketing and administrative	$400,000 per period
Manufacturing overhead	$200,000 per period
Variable costs:
Marketing and administrative	$50 per unit
Manufacturing overhead	$80 per unit
Direct labor	$100 per unit
Direct materials	$200 per unit

What is the variable manufacturing cost per unit? (Points : 4)

$380

$430

$480

$730