The following data relate to the Super: Material cost per unit Labour cost per unit Production overhead cost per machine hour Machine hours per unit General overhead absorption rate $15.00 $52.05 $9.44 7 hours 8% of total production cost The capital invested in manufacturing and distributing 9,530 units of the Super per annum is estimated to be $36,200. If the required annual rate of return on capital invested in each product is 14%, what is the selling price of the Super