TechCity is a small consumer electronics retailer. The company reported $120,000,000 in revenues for 2010 and $90,000,000 in Cost of Goods Sold (COGS). In the same year, Techcity held an average of $20,000,000 in inventory. If the annual inventory holding cost for TechCity in 2010 is 40%.

What is the per unit inventory cost ($) for a tablet that costs $100?