Sheridan Company is contemplating the production and sale of a new widget. Projected sales are $$276000($or $69000$ units$)$ and desired profit is $$51060.$ What is the target unit cost?

$$7\mathrm{.}40$

$$4\mathrm{.}00$

$$3\mathrm{.}26$

$$4\mathrm{.}74$