Splendid Inc. anticipates sales of 5,000 units of its only product next year. Fixed costs are provided in the table below. In addition, variable manufacturing costs are $140 per unit and variable selling expenses are 10% of sales. There are no variable administrative expenses. Fixed manufacturing costs $48,000 Fixed selling and administrative costs $22,000 If the company desires a pretax profit of $40,000, what is the selling price per unit