XYZ Corporation manufactures premium skincare products. The company incurred the following costs during the month of July: direct materials $100,000, direct labor $80,000, manufacturing overhead $50,000, and selling and administrative expenses $30,000. The company produced 2,000 units of skincare products during the month. Calculate the total cost per unit and the selling price per unit if the company wants to earn a 40% markup on total cost.