Sunland company plans to sell 21,000 units at a price of $52 per unit. The cost to bring the product to market, including design and development, is $910,000. The desired return on investment (ROI) is 23.07692%. Calculate the target cost per unit the company must achieve to ensure it attains its desired ROI. (Round answer to the nearest whole dollar, e.g. 15.)

Target cost

$

per unit