(TCO 1) Larcker Manufacturing's cost accountant has provided you with the following information for January operations:

Direct materials

$105 per unit

Fixed manufacturing overhead costs

$675,000

Sales price

$395 per unit

Variable manufacturing overhead

$60 per unit

Direct labor

$120 per unit

Fixed marketing and administrative costs

$585,000

Units produced and sold

30,000

Variable marketing and administrative costs

$24 per unit

What is the full cost per unit?

$351.00

$331.50

$309.00

$327.00