GoSnow sells snowboards. Each snowboard requires direct materials of $122, direct labor of $41, variable overhead of $51, and variable selling, general, and administrative costs of $16. The company has fixed overhead costs of $271,000 and fixed selling, general, and administrative costs of $341,000. The company has a target profit of $308,000. 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.)