Whaler utilizes automated machines to sew sails for its whaling ships. The manufacturing records indicate the Model Z7B sail uses $4,260 of fabric, requires 8 direct labor hours to finish and tie off threads and 4 hours of machine sewing time. The direct labor rate averages $17 per hour. Manufacturing overhead is added to the product cost of a sail based on a rate of $44 per machine hour. The company applies a 30% markup on cost. What is the sales price of a Model Z7B sail