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OPQ Corporation produces handmade candles. The company incurred the following costs during the month of June: direct materials $30,000, direct labor $20,000, manufacturing overhead $15,000,

OPQ Corporation produces handmade candles. The company incurred the following costs during the month of June: direct materials $30,000, direct labor $20,000, manufacturing overhead $15,000, and selling and administrative expenses $10,000. The company produced 800 candles during the month. Calculate the total cost per candle and the selling price per candle if the company wants to earn a 70% markup on total cost.

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