Hoops Incorporated sells basketballs. Each basketball requires direct materials of $13.50, direct labor of $7.00, variable overhead of $8.00, and variable selling, general, and administrative costs of $5.50. The company has fixed overhead of $44,000 and fixed selling, general, and administrative costs of $51,000. The company has a target profit of $41,000. It expects to produce and sell 20,000 basketballs. The selling price per unit under the variable cost method is