Hoops Incorporated sells basketballs. Each basketball requires direct materials $10.00 direct labor of $3.50, variable overhead of $4.50, and variable selling general and administrative costs of $2.00. The company has fixed overhead of $26.500 and fixed selling general, and administrative costs of $33,500. The company has a target profit of $20,000. It expects to produce and sell 20,000 basketballs. The selling price per unit under the variable cost method is ?