OPQ Company manufactures gourmet sauces. The company incurred the following costs during the month of October: direct materials $70,000, direct labor $50,000, manufacturing overhead $40,000, and selling and administrative expenses $30,000. The company produced 1,500 jars of sauce during the month. Calculate the total cost per jar and the selling price per jar if the company wants to earn a 50% markup on total cost.