The selling price of product $Z$ is set at $\$ 250$ for each unit and sales for the coming year are expected to be 500 units. If the company requires a return of $15 \%$ in the coming year on its investment of $\$ 250,000$ in product $Z$, the target cost for each unit for the coming year is:

A. $\$ 145$

B. $\$ 155$

C. $\$ 165$

D. $\$ 175$

E. $\$ 185$