GoSnow sells snowboards. Each snowboard requires direct materials of $$112,$ direct labor of $$37,$ variable overhead of $$47,$ and variable selling, general, and administrative costs of $$12.$ The company has fixed overhead costs of $$298,704$ and fixed selling, general, and administrative costs of $$231,000.$ The company has a target profit of $$210,000.$ It expects to produce and sell $10,200$ snowboards.

Compute the selling price per unit using the variable cost method.

Note: Round your intermediate calculations and final answer to nearest whole dollar amounts.