Leonard produces and sells 15,000 units. Total costs are as follows Direct Materials $ 308,000 Direct Labor 383,000 Variable Overhead 74,000 Fixed Overhead 152,000 Variable Selling and Administrative 90,000 Fixed Selling and Administrative 170,000 If target profit is 131,100, Calculate the Selling Price based on variable costs? PRESENT YOUR ANSWER ROUNDED TO ZERO DECIMAL PLACES. DON'T USE TH $ SYMBOL Numeric Response