The company prices its products at full cost plus 40 percent. It operates two support departments (S1 and S2) and two producing departments (P1 and P2). Budgeted costs and normal activity levels are as follows:

	Support Departments		Producing Departments
	S1	S2	P1	P2
Overhead costs	$20,000	$50,000	$90,000	$120,000
Square feet	2,000	2,400	4,000	12,000
Number of employees	20	30	60	40
Direct labor hours	-	-	10,000	6,400
Machine hours	-	-	6,000	10,800

S1s costs are allocated based on square feet, and S2s costs are allocated based on number of employees. P1 uses direct labor hours to assign overhead costs to products, while P2 uses machine hours.

One of the products the company produces requires four direct labor hours per unit in P1 and no time in P2. Direct materials for the product cost $51 per unit, and direct labor is $24 per unit.

If the sequential method of allocation is used wherein S2 is allocated first, and the company follows its usual pricing policy, what would be the selling price of the product?