River Rafters produces angler kayaks. The company uses a job order costing system. During the period, the company incurred the following costs to complete job #322: direct materials, $52,000 and direct labor, $37,000. The company also incurred $14,000 of administrative costs and $8,000 of selling costs to complete this job. Job #322 required 1,600 machine hours. Factory overhead was applied to the job at a rate of $25 per machine hour. If job #322 resulted in 150 kayaks, what was the cost of goods sold per kayak?