(Break-even point and selling price) Parks Castings Inc. will manufacture and sell 250,000 units next year. Fixed costs will total $290,000, and variable costs will be 35 percent of sales. The firm wants to achieve a level of earnings before interest and taxes of $280,000. What selling price per unit is necessary to achieve this result? What selling price per unit is necessary to achieve a level of earnings before interest and taxes of $280,000? $ (Round to three decimal places.)