Garcia co. sells snowboards. each snowboard requires direct materials of $116, direct labor of $46, and variable overhead of $61. the company expects fixed overhead costs of $667,000 and fixed selling and administrative costs of $145,000 for the next year. it expects to produce and sell 11,600 snowboards in the next year. what will be the selling price per unit if garcia uses a markup of 10% of total cost? (round your answer to 2 decimal places.)

Pear co.’s income statement for the year ended december 31, as prepared by pear’s controller, reported income before taxes of $125,000. the auditor questioned the following amounts that had been included in income before taxes: equity in earnings of cinn co. $ 40,000 dividends received from cinn 8,000 adjustments to profits of prior years for arithmetical errors in depreciation (35,000) pear owns 40% of cinn’s common stock, and no acquisition differentials are relevant. pear’s december 31 income statement should report income before taxes of