XYZ Corporation produces artisanal cheeses. During the month of December, the company incurred the following costs: direct materials $50,000, direct labor $40,000, manufacturing overhead $30,000, and selling and administrative expenses $20,000. The company produced 2,500 wheels of cheese during the month. Calculate the total cost per wheel and the selling price per wheel if the company wants to earn a 60% markup on total cost.