Blossom Co$.$ wants to introduce a new digital display, laser driven iron to the market. The estimated unit sales price is $$80.$ The required investment is $2,800,000.$ Unit sales are expected to be $240,000$ and the minimum required rate of return on all investments is $15\%$

Compute the target cost per iron. $($Round answer to $2$ decimal places, eg$52\mathrm{.}75)$