Novak Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Novak Corporation's anticipated annual volume of 524,000 units.

		Per Unit			Total
Direct materials		$ 6
Direct labor		$ 11
Variable manufacturing overhead		$ 17
Fixed manufacturing overhead					$ 3,144,000
Variable selling and administrative expenses		$ 17
Fixed selling and administrative expenses					$ 1,572,000

The company has a desired ROI of 25%. It has invested assets of $ 31,440,000.

Compute the desired ROI per unit.

Desired ROI per unit

$ enter the desired return on investment per unit in dollars