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.

$\backslash$table$[[$Direct materials,$$136$ per unit$],[$Direct labor,$$66$ per unit$],[$Variable overhead,$$44$ per unit$],[$Fixed overhead,$$175,000$ per year$],[$Variable selling and administrative expenses,$$21$ per unit$],[$Fixed selling and administrative expenses,$$210,000$ per year$],[$Units produced,$14,000$ units per year$],[$Units sold,$14,000$ 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.$)$

$\backslash$table$[[,$Per unit$],[,],[,],[,],[$Product cost per unit using absorption costing,$],[$Target markup per unit,$],[$Target selling price per unit,$]]$