GoSnow sells snowboards. Each snowboard requires direct materials of $$136,$ direct labor of $$48,$ variable overhead of $$58,$ and variable selling, general, and administrative costs of $$23.$ The company has fixed overhead costs of $$278,000$ and fixed selling, general, and administrative costs of $$348,000.$ The company has a target profit of $$434,000.$ It expects to produce and sell $10,000$ snowboards.