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 THE $ SYMBOL