Hoops Incorporated sells basketballs. Each basketball requires direct materials of $18.00, direct labor of $11.50, variable overhead of $12.50, and variable selling, general, and administrative costs of $10.00. The company has fixed overhead of $66,500 and fixed selling, general, and administrative costs of $73,500. The company has a target profit of $68,000. It expects to produce and sell 20,000 basketballs. The selling price per unit under the variable cost method is