GoSnow sells snowboards. Each snowboard requires direct materials of $$128,$ direct labor of $$44,$ variable overhead of $$54,$ and variable selling, general, and administrative costs of $$19.$ The company has fixed overhead costs of $$274,000$ and fixed selling, general, and administrative costs of $$344,000.$ The company has a target profit of $$362,000.$ It expects to produce and sell $10,000$ snowboards.

Compute the selling price per unit using the variable cost method. $($Round your intermediate calculations and final answer to nearest whole dollar amounts.$)$