GoSnow sells snowboards. Each snowboard requires direct materials of $114, direct labor of $37, variable overhead of $47, and variable selling, general, and administrative costs of $12. The company has fixed overhead costs of $267,000 and fixed selling, general, and administrative costs of $337,000. The company has a target profit of $236,000. It expects to produce and sell 10,000 snowboards. Compute the selling price per unit using the variable cost method. (Round your intermediate calculations and final answer to nearest whole dollar amounts.) Selling price per unit