Answer : $ 288.20
Total variable cost per unit = $ 104 + $ 34 + $ 49 = $ 187.
Total Variable cost = 10400 * $ 187 = $ 1944800.
Total cost = Variable cost + Fixed cost .
Total cost = $ 1944800 + $ 643000 + $ 137000 = $ 2724800.
Sales = Total cost + Total cost * 10 %.
Sales = $ 2724800 + $ 2724800 * 10 % = 2997280.
Selling price per unit = ( $ 2997280 / 10400 ) = $ 288.20
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