Sheffield Corp. has a new product going on the market next year. The following data are projections for production and sales:

Variable costs

$$250,000$

Fixed costs

$$450,000$

ROI

$14\%$

Investment

$$2,400,000$

Sales

$200,000$ units

What is the target selling price per unit?

$$5\mathrm{.}18$

$$1\mathrm{.}68$

$$3\mathrm{.}50$

$$12$