Laner Company has the following data for the production and sale of 2,000 units.
| Sales price per unit |
$800 per unit |
| Fixed costs: |
|
| Marketing and administrative |
$400,000 per period |
| Manufacturing overhead |
$200,000 per period |
| Variable costs: |
|
| Marketing and administrative |
$50 per unit |
| Manufacturing overhead |
$80 per unit |
| Direct labor |
$100 per unit |
| Direct materials |
$200 per unit |
What is the total manufacturing cost per unit?