Johnson Marine has the following costs and expected sales for the coming year. Johnson is considering a number of different methods to determine the price of its product.

Total Costs Variable Manufacturing $ 2,353,000 Variable Selling and Administrative 753,000 Plant-level Fixed Overhead 1,206,000 Fixed Selling and Administrative 603,000 Batch-level Fixed Overhead 203,000 Total Investment in Product Line 10,009,000 Expected Sales (units) 20,000 If Johnson determines price using a desired return on life cycle costs of 33%, the price is: