GoSnow sells snowboards. Each snowboard requires direct materials of $120, direct labor of $45, and variable overhead of $55. The company expects fixed overhead costs of $285,000 and fixed selling and administrative costs of $221,000 for the next year. The company has a target profit of $171,600. It expects to produce and sell 11,000 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