Most manufacturing companies have gross margin goals, and orioles is no different. Oriole's makes lightweight backpacks that are suitable for a number of purposes. Management at the company has dictated a strict $60\%$ gross margin goal, and to date it has been able to achieve it$.$ some of the company's financial information is as follows: SALES $$600,000,$ VARIABLE SELLING EXPENSE $$3\mathrm{.}50/$UNIT$,$ FIXED SELLING, GENERAL AND ADMINISTRATIVE EXPENSE $$121,000.$ IF THE FIXED PORTION OF ORIOLES MANUFACTURING COST IS $$100,000,$ WHAT COMBINATION OF SELLING PRICE AND VARIABLE MANUFACTURING COST WOULD FIT THE CORPORATE GROSS MARGIN PERCENTAGE GOAL ASSUMING SALES VOLUME IS $20,000$ UNITS?