Grouper Company plans to sell 12,000 units of a new product at a price of $32 per unit. The cost to bring the product to market, including design and development, is $150,000. The desired return on investment (ROI) is 15%. Calculate the target cost per unit the company must achieve to ensure it attains its desired ROI. (Round answer to 2 decimal places, eg. 15.25.) Target cost $ $ per unit