Flat Water Boating Company produces standup paddleboards. The company uses a job order costing system. During the period, the company incurred the following costs to complete job #322: direct materials. $52,000 and direct labor, $37,000. The company also incurred $14.000 of administrative costs and $8,000 of selling costs to complete this job. Job #322 required 1,600 machine hours. Factory overhead was applied to the job at a rate of $25 per machine hour. If job #322 resulted in 150 paddleboards, what was the Cost of Goods Sold per paddleboard? Cost of Goods Sold per paddleboard per unit