Hoops Incorporated sells basketballs. Each basketball requires direct materials of $11.00, direct labor of $4.50, variable overhead of $5.50, and variable selling, general, and administrative costs of $3.00. The company has fixed overhead of $31,500 and fixed selling, general, and administrative costs of $38,500. The company has a target profit of $26,000. It expects to produce and sell 20,000 basketballs. The selling price per unit under the variable cost method is: