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12 Roju is in a competitive product market The expected selling price is $81 per unit, and Roju's target profit is 20% of selling price.

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Roju is in a competitive product market The expected selling price is $81 per unit, and Roju's target profit is 20% of selling price. Using the target cost method, what is the highest Roju's cost per unit can be? (Round your onswer to 2 decimol places.)

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