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 $ $122$ per unit

Direct labor $ $52$ per unit

Variable overhead $ $30$ per unit

Fixed overhead $ $252,000$ per year

Variable selling and administrative expenses $ $14$ per unit

Fixed selling and administrative expenses $ $175,000$ per year

Units produced $28,000$ units per year

Units sold $28,000$ units per year

Compute the target selling price per unit under absorption costing.

Note: Do not round intermediate calculations. Round your final answers to $2$ decimal places.