ABCD Inc. produces organic skincare products. During the month of December, the company incurred the following costs: direct materials $70,000, direct labor $50,000, manufacturing overhead $40,000, and selling and administrative expenses $30,000. The company produced 1,200 units of skincare products during the month. Calculate the total cost per unit and the selling price per unit if the company wants to earn a 45% markup on total cost.