PQR Inc. produces artisanal cheeses. The company incurred the following costs during the month of May: direct materials $50,000, direct labor $30,000, manufacturing overhead $20,000, and selling and administrative expenses $15,000. The company produced 1,200 wheels of cheese during the month. Calculate the total cost per wheel and the selling price per wheel if the company wants to earn a 60% markup on total cost.