Wu Equipment Company manufactures and distributes industrial air compressors. The following data are available for the year ended December 31, 2020.

The company had no beginning inventory.

In 2020, it produced 1,470 units but sold only 1,220 units.

The unit selling price was $4,410.

Costs and expenses were as follows:

Variable costs per unit

Direct materials $750

Direct labour 1,360

Variable manufacturing overhead 200

Variable selling and administrative expenses 70

Annual fixed costs and expenses

Fixed manufacturing overhead $1,200,000

Selling and administrative expenses 105,000

a) Calculate the manufacturing cost of one unit of product using variable costing.