PT PUTRI has a cost per unit consisting of 5,000 raw materials, 3,000 direct labor, 2,000 BOP variables and 1,000 marketing and administrative costs. While the fixed BOP for a capacity of 40,000 units totaling 100,000,000. Marketing and general administration costs 50,000,000. The company requires an investment of 600,000,000 to manufacture and sell the product. The number of units produced equals the number sold. If the company uses absorption costing and the company sets a profit of 10% ROI, what is the selling price per unit?