OPQ Company manufactures gourmet sauces. The company incurred the following costs during the month of November: direct materials $35,000, direct labor $25,000, manufacturing overhead $20,000, and selling and administrative expenses $15,000. The company produced 1,800 jars of sauce during the month. Calculate the total cost per jar and the selling price per jar if the company wants to earn an 85% markup on total cost.