A firm made an investment amounting 1,305,000 TL in a product. Budgeted annual sales and production are 12,000 units. Required return on investment (ROI) is 12 %.

Direct materials cost : 27 TL per unit

Direct labor cost : 16 TL per unit

Variable manufacturing overhead : 8 TL per unit

Variable marketing, selling, and delivery expenses: 3 TL per unit

Fixed manufacturing overhead : 216,000 TL

Fixed marketing, selling, and delivery expenses and general administrative expenses: 72,000 TL

Calculate the unit selling price by using cost-plus pricing method