White Lotus Inc. estimated that its manufacturing overhead costs for the year would be $$400,000.$ The company estimated that during the year they would incur $10,000$ direct labor hours and $12,000$ machine hours. The company uses the most appropriate manufacturing overhead allocation base for its highly MANUAL manufacturing environment.

During the year the company received an order from Tanya for $10$ identical units of its most popular product. To produce the $10$ units, $$3,000$ of direct materials were requisitioned and $$6,000$ of direct labor costs were incurred. A total of $20$ machine hours were logged to complete the batch. Direct Laborers were paid at a rate of $$30$ per hour.

Given a sales price of $$2,000,$ what is the gross profit per unit for White Lotus?

Question $4$ options:

$$300$

$$322$

$$495$

$478$

$$500$