EMP cost in the manufacturing of 270,000 units are as follows:

Variable Costs

Direct Labor $2,490,000

Direct Materials $2,290,000

Variable Selling Expenses $990,000

Variable Overhead $980,000

Fixed Costs

Administrative Expenses $980,000

Fixed Overhead $990,000

EMP target profit is $750,000

Determine the selling price

PRESENT YOUR ANSWER ROUNDED TO ZERO DECIMAL PLACES