Huds Incorporated reports the information below on its product. The company uses absorption costing and has a target markup of 40% of absorption cost per unit.

Direct materials	$ 120	per unit
Direct labor	$ 50	per unit
Variable overhead	$ 28	per unit
Fixed overhead	$ 255,000	per year
Variable selling and administrative expenses	$ 13	per unit
Fixed selling and administrative expenses	$ 170,000	per year
Units produced	30,000	units per year
Units sold	30,000	units per year

Compute the target selling price per unit under absorption costing. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

	Per unit
Product cost per unit using absorption costing
Target markup per unit
Target selling price per unit