Question 3 Waterbury Inc., manufactures and sells RF17, a specialty raft used for whitewater rafting. In 2021, due to increased competition, Waterbury must reduce its selling price to $315 in order to sell 20,000 units. Total fixed costs is $1,680,000. The company expects to be able to reduce the investment in the division to $2,100,000 but still requires a 20% rate of return on investment. If fixed costs cannot be reduced in this time frame, what is the target variable cost per unit? Remember: enter whole integer numbers without Ks, commas, decimals, $, etc.