Company PQR manufactures artisanal cheeses. The company incurred the following costs during the month of May: direct materials $60,000, direct labor $40,000, manufacturing overhead $30,000, and selling and administrative expenses $20,000. The company produced 1,500 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 55% markup on total cost.