hoops incorporated sells basketballs. each basketball requires direct materials of $19.50, direct labor of $13.00, variable overhead of $14.00, and variable selling, general, and administrative costs of $11.50. the company has fixed overhead of $74,000 and fixed selling, general, and administrative costs of $81,000. the company has a target profit of $77,000. it expects to produce and sell 20,000 basketballs. the selling price per unit under the variable cost method is: