ABCD Inc. produces artisanal cheeses. During the month of August, the company incurred the following costs: direct materials $60,000, direct labor $40,000, manufacturing overhead $30,000, and selling and administrative expenses $20,000. The company produced 1,200 wheels of cheese during the month. Calculate the total cost per wheel and the selling price per wheel if the company wants to earn a 45% markup on total cost.