GoSnow sells snowboards. Each snowboard requires direct materials of $118, direct labor of $43, and variable overhead of $53. The company expects fixed overhead costs of $311,000 and fixed selling and administrative costs of $240,000 for the next year. The company has a target profit of $257,920. It expects to produce and sell 10,800 snowboards in the next year. Compute the selling price using the variable cost method. (Round your answer to 2 decimal places.) Selling Price Per Unit