Show me the steps to solve A manufacturing company producing medical devices reported $$60,000,000$ in sales over the last year. At the end of the same year, the company had $$20,000,000$ worth of inventory of ready$-$to$-$ship devices.

What is the per unit inventory cost in $ for a product that costs $$1,000?($Round intermediate calculation to $1$ decimal place and final answer to $2$ decimal places.$)$