Blossom Industrial Manufacturing is introducing a new product with a unit selling price of $$21.$ The product required an investment of $$100000,$ and the company requires a $12\%$ ROI. Projected sales are $10000$ units. Compute the target cost per unit.

$$19\mathrm{.}80$

$$17\mathrm{.}00$

$$17\mathrm{.}40$

$$18\mathrm{.}60$