EMP cost in the manufacturing of 270,000 units are as follows: Variable Costs Direct Labor $2,200,000 Direct Materials $1,900,000 Variable Selling Expenses $900,000 Variable Overhead $940,000 Fixed Costs Administrative Expenses $900,000 Fixed Overhead $860,000 EMP target profit is $400,000 Determine the selling price PRESENT YOUR ANSWER ROUNDED TO ZERO DECIMAL PLACES