Company Y uses a "Cost$-$Plus Pricing $"$ strategy to set its product prices. To meet it's objectives given the following information, what price should be set for Company Y$\text{'}$s "Product S$"$ next year?

desired ROI $\%$ before tax : $15$

capital invested in "Product S$"$: $$2,000,000$

"Product S$\text{'}$s$"$ projected full product cost per unit: $$168\mathrm{.}99$

next year's projected # of units made & sold of "Product S$"$: $21,000$