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GoSnow sells snowboards. Each snowboard requires direct materials of $$114,$ direct labor of $$39,$ variable overhead of $$49,$ and variable selling, general, and administrative costs of $$14.$ The company has fixed overhead costs of $$348,312$ and fixed selling, general, and administrative costs of $$251,000.$ The company has a target profit of $$220,000.$ It expects to produce and sell $10,400$ snowboards.

Compute the selling price per unit using the variable cost method.

Note: Round your intermediate calculations and final answer to nearest whole dollar amounts.

Answer is complete but not entirely correct.

Selling price

$

$308$

per unit