Joan Company produces and sells four products. Information about these products for the month of November is provided below: The fixed costs for November totaled $260,300. Joan Company made the following changes in December: 1. Decreased the selling price of Product #1. 2. Increased the advertising of Product \#1 by $54,260. 3. Automated a portion of the production process related to Product \#1. This change reduced the variable costs of Product #1 by $4 per unit. These changes resulted in the sales volume of Product \#1 doubling. However, this also resulted in some customers currently buying Product \#3 to start buying Product \#1 instead. Thus, the sales of Product #3 decreased by 10%. Assume the sales of Product \#2 and Product \#4 were not impacted by these changes. Calculate the selling price per unit for Product \#1 that is needed in December in order for the December net income to be 20% larger than the November net income