GoSnow sells snowboards. Each snowboard requires direct materials of $118, direct labor of $39, variable overhead of $49, and variable selling, general, and administrative costs of $14. The company has fixed overhead costs of $269,000 and fixed selling, general, and administrative costs of $339,000. The company has a target profit of $272,000. 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.)