Fashion Forward designs and sells custom clothing. They anticipate annual sales of 2,000 units. The company has invested $3,000,000 in its facilities and expects an ROI of 18%. The budgeted costs for the coming year are as follows:

Cost Item	Per Unit ($)	Total ($)
Direct Materials	40	80,000
Direct Labor	60	120,000
Variable Overhead	15	30,000
Fixed Overhead	-	600,000
Variable Selling & Admin Expenses	8	16,000
Fixed Selling & Admin Expenses	-	300,000

Required:

1. Calculate the total cost per unit.
2. Determine the desired ROI per unit.
3. Compute the target price per unit.