ABC, Inc. is a small company that produces a wide variety of computer devices. The variable and fixed costs expected by ABC, Inc. for the next year are as follows:

Variable costs:

Manufacturing Costs$=$ $$5,191,074$

Selling and Administrative Expenses$=$ $$153,241$

Fixed Costs:

Manufacturing Costs$=$ $$656,749$

Selling and Administrative Expenses$=$ $$853,773$

The information on the manufacturing cost per unit of product $100$BC is as follows:

$100$BC Product Costs:

Direct material$=$ $$10\mathrm{.}34$

Direct labor$=$$$4\mathrm{.}9$

Variable manufacturing indirect costs$=$$$4\mathrm{.}08$

Fixed manufacturing indirect costs$=$$$7\mathrm{.}89$

Total manufacturing cost$=$$$27\mathrm{.}2$

Variable selling and administrative expenses$=$$$5\mathrm{.}17$

Management has set a profit target for next year of $$381,738$ from the sale of the $100$BC product.

REQUIRED: Use the manufacturing variable cost markup to determine a suggested selling price for one unit of product $100$BC$.$

The response is $$83\mathrm{.}73.$ Explain how the response is found.