garcia company sells snowboards. each snowboard requires direct materials of $100, direct labor of $30, variable overhead of $45, and variable selling, general, and administrative costs of $3. the company has fixed overhead costs of $635,000 and fixed selling, general, and administrative costs of $85,000. it expects to produce and sell 10,000 snowboards. what is the selling price per unit if garcia uses a markup of 20% of total cost?