Looking Good manufactures and sells a variety of makeup and beauty products. The new CEO has asked for information about the estimated operations of the firm for next year. The CEO is given the following information: Estimated Sales 400,000 units Product design (Fixed) $1,700,000 Direct materials 4,000,000 Direct manufacturing labor 1,600,000 Variable manufacturing overhead 400,000 Fixed manufacturing overhead 2,500,000 Fixed marketing 3,000,000 Total investment in assets 2,250,000 Suppose the company wants to earn a target return on investment equal to 25%. 

What should be the target selling price?