According to the invoice, Inventrex paid Fabricadores Confederados $5.00 per unit for producing the Flashlight/Radio. In addition, Inventrex paid $1.00 per unit for metal shipping containers, $.50 per unit for transport within Brazil prior to export, and $.50 per unit in international freight charges. Inventrix also paid a commission of $.10 per unit to its purchasing agent. For each unit it later resold to retail stores, Inventrix dispersed $1.00 to Fabricadores Confederados.

Essay Question B: Based on these facts, what is the dutiable value per unit of the Flashlight/Radio? Be sure to include your calculation as part of your answer.