Recently, Sunland Corporation has decided to play a more$-$active role in the soda beverage industry. It is aware that the current market price for a can of soda is $$2\mathrm{.}00.$ Sunland plans to sell $109000$ cans of soda in its first year and would like to generate an $25\%$ on its invested assets of $$610400.$ Using the target costing for target pricing approach, what will Sunland's target cost per unit be$?$

$$0\mathrm{.}60$

$$3\mathrm{.}4$

$$1\mathrm{.}40$

$$2\mathrm{.}00$