Huds Incorporated reports the information below on its product. The company uses absorption costing and has a target makeup of 40% of absorption cost per unit. direct materials $134 per unit. direct labor $64 per unit. variable overhead $42 per unit. fixed overhead $192,000 per year. variable selling and administrative expenses $20 per unit. fixed selling and administrative expenses $205,000 per year. units produced 16,000 units per year. units sold 16,000 units per year. compute the target selling price per unit under adsorption costing. (do not round intermediate calculations. Round your finalanswers to 2 decimal places.)