Garcla Company sells snowboards. Each snowboard requires direct materlals of $$114,$ direct labor of $$44,$ varlable overhead of

$$59,$ and varlable selling, general, and administrative costs of $$17.$ The company has fixed overhead costs of $$663,000$ and

fixed selling, general, and administratlve costs of $$135,000.$ It expects to produce and sell $11,400$ snowboards.

What is the selling price per unit if Garcla uses a markup of $10\%$ of total cost? $($Do not round your Intermedlate calculatlons.

Round your final answer to nearest whole dollar amounts.$)$