Oriole is considering introducing a water filtration device for its one-litre water bottles. Market research indicates that 1,000,000 units can be sold if the price is no more than $3. If Oriole decides to produce the filters, it will need to invest $2,000,000 in new production equipment. Oriole requires a minimum rate of return of 18% on all investments. Determine the target cost per unit for the filter.