GoSnow sells snowboards. Each snowboard requires direct materials of $114, direct labor of $39, and variable overhead of $49. The company expects fixed overhead costs of $348,312 and fixed selling and administrative costs of $251,000 for the next year. The company has a target profit of $220,000. It expects to produce and sell 10,400 snowboards in the next year. Compute the selling price using the variable cost method. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.) Selling price per unit