The Prancing Pony utilizes a job$-$order costing system for accumulating their product costs. They had the following jobs during the month:

Job A Job B Job C Job D

Beginning balance $67,70077,20023,00055,100$

Direct materials used $92,80067,00060,50075,900$

Direct labor $47,40080,30081,10083,900$

Applied manufacturing overhead $97,00010,30014,90081,500$

Job A was unfinished at the end of the period. Job B and D were finished, and subsequently sold. Job C was finished, but had not yet been sold at the end of the period. The time ticket record revealed that Employee Underhill worked on Job A$,$ while Employee Baggins worked on Job B$,$ C$,$ and D$.$

Each job represents a small batch of $400$ units. As the manager for The Prancing Pony, you previously set and communicated with employees that in order to meet budgetary goals, each unit should require no more than $$150$ of direct labor and $$200$ of direct materials.

Using the information provided, what is the per unit value of Job D$?$ Please round your answer to the nearest whole number.