The following cost information pertained to the Violin Division of Stringing Music Company and was based on monthly demand and sales of 100 units:

	Per-Unit Costs
Variable production costs:
Direct materials	$ 180
Direct labor	210
Variable factory overhead	120
Fixed production costs:
Depreciation (equipment)	80
Factory rent	108
Other	24
Total production cost	$ 722
Variable selling & administrative costs	$ 36	per unit
Fixed selling & administrative costs	$ 48	per unit

Assume that the Violin Division was evaluating whether it would accept a special sales order for 40 violins at $450 per unit. For this purpose, total relevant cost per unit (given the costs stated above) is: