GoSnow sells snowboards. Each snowboard requires direct materials of $148, direct labor of $54, variable overhead of $64, and variable selling, general, and administrative costs of $29. The company has fixed overhead costs of $284,000 and fixed selling, general, and administrative costs of $354,000. The company has a target profit of $542,000. 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.)