SB lCompany's expected production for 2UCY is 300,000 units, which approximate sales demand. The standard costs per unit of product are presented below. Direct materials - 4.10 Direct labor - 2.25 Variable overhead - 1.20 Fixed overhead - 1 .00 Standard Cost per unit - 8.55 Variable selling and administrative cost per unit - 1.00 Annual fixed selling and administrative expenses - 400,000 Plant assets used in operations - 1,500,000 Ratio of current assets to sales - 20% During 20CY, SB expects a return on investment of 30%. REQUIRED: Determine the unit-selling price that Will satisfy the expectation of SB Company