GoSnow sells snowboards. Each snowboard requires direct materials of $140, direct labor of $50, variable overhead of $60, and variable selling, general, and administrative costs of $25. The company has fixed overhead costs of $280,000 and fixed selling, general, and administrative costs of $350,000. The company has a target profit of $470,000. It expects to produce and sell 10,000 snowboards. Compute the selling price per unit using the variable cost method.