Assume the following data for $140,000$ units of a product that Water Source Company expects to produce and sell during the current year:

Manufacturing costs:

Direct materials $$1,655,000$

Direct labor $3,415,000$

Factory overhead:

Variable costs $$353,000$

Fixed costs $156,000509,000$

Total manufacturing costs $$5,579,000$

Selling and administrative expenses:

Variable expenses $$360,000$

Fixed costs $656,000$

Total selling and administrative expenses $1,016,000$

Total cost $$6,595,000$

Desired rate of return $30\%$

Total assets $$1,197,000$

What will the normal selling price per unit be if calculated using the total cost concept?