Home Products, Incorporated, is planning the introduction of a new food dryer. To compete effectively, the dryer would have to be priced at no more than $$40$ per unit. An investment of $$600,000$ would have to be made in order to produce and sell the new dryer. The company requires a return on investment of at least $25\%$ on new products. Assuming that the company expects to produce and sell $30,000$ dryers per year, the target cost per dryer would be closest to: