Wininger Incorporated reported the following information about the production and sale of its only product during the first month of operations:

Selling price per unit$300Sales$480,000Direct materials used$220,000Direct labor$200,000Variable factory overhead$60,000Fixed factory overhead$80,000Variable selling and administrative expenses$20,000Fixed selling and administrative expenses$10,000Ending inventory, Direct Materials0Ending inventory, Work-in-process0Ending inventory, Finished Goods400 units

Under variable costing, the product cost per unit is ________.