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 seling price per unit using the variable cost method. (Round your intermediate calculations and final answer to neares whole dollar amounts.)