The following cost information pertained to the Cello Division of Symphony Strings Company and was based on monthly demand and sales of $100$ units:

Per$-$Unit Costs

Variable production costs:

Direct materials $ $250$

Direct labor $280$

Variable factory overhead $190$

Fixed production costs:

Depreciation $($equipment$)150$

Factory rent $178$

Other $38$

Total production cost $ $1,086$

Variable selling and administrative costs $ $50$ per unit

Fixed selling and administrative costs $ $62$ per unit

Assume that the Cello Division was evaluating whether it would accept a special sales order for $75$ cellos at $$520$ per unit. For this purpose, total relevant cost per unit $($given the costs stated above$)$ is: