Concord Corporation plans to introduce a new product and is using the target cost approach. Projected sales revenue is $$900000$

$($ $$4\mathrm{.}00$ per unit$)$ and target costs are $$810000.$ What is the desired profit per unit?

$$0\mathrm{.}40$

$$2\mathrm{.}00$

$$3\mathrm{.}60$

None of the above