A company manufactures skateboards. The cost of the wood to make a skateboard deck is $200, including freight and taxes. However, the company received a discount of $10 off the original amount. So, the total price paid was $190 per deck, which included refundable taxes of $20 and freight costs of $15. The costs of the wheels for each skateboard is $30. Variable labour costs are $20 per skateboard. Under normal operating conditions, the company makes 50,000 skateboards a year. Budgeted and actual fixed production overhead for the year is $500,000 (i.e. $10 per skateboard). Due to decreased demand, the company only produced 40,000 skateboards during the year. What is the cost of one skateboard? Enter your answer in the box below. Then, click on the Submit button