A "Cost$-$Plus" strategy is used by Company X to set its product prices with the following parameters:

Capital invested in "Product Q$"$: $$40$ million

Company's desired ROI : $10\%.$

Next year's production$/$ sales of Product Q in units: $320000$

Next years' "Product Q$\text{'}$s$"$ full product unit cost: $$200$

To meet it's objectives, the price for "Product Q$"$ next year should be set at

$$202$ per unit

$$220$ per unit

$$212\mathrm{.}50$ per unit

$$222\mathrm{.}50$ per unit