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

	Variable Costs	Fixed Costs	Total
Manufacturing Costs	$414,822	$460,913	$875735
Selling and Administrative Expenses	$107,546	$599,187	706733
Total	$522,368	$1060100	1536378

The cost information per unit for product 100BC is as follows:

Product 100BC Costs:
Direct Material	$11.24
Direct Labor	$5.03
Variable Manufacturing Overhead	$4.14
Fixed Manufacturing Overhead	$8.58
Total Manufacturing Cost	$29.57
Variable Selling and Administrative Expenses	$5.62

Management has set a profit goal for the next year of $327,513 from the sale of product 100BC.

REQUIRED: Use the full variable cost markup to determine a suggested selling price for a unit of product 100BC. The total variable cost includes manufacturing costs and administrative and selling expenses.

Answer:_____________________