The average market price for this type of product is $98.00. Cost information from the previous year is as follows: Unit variable cost: 14.00 Total fixed costs: $120,000 All I Want for Christmas has total invested assets of $1,600,000, and a desired return on assets of 15%. As a generic brand, they have no control over selling price. Additionally, the company has not control over fixed costs because the amount is locked in through contracts. All I Want for Christmas is anticipating selling 4,000 units in the upcoming period. What is the new unit variable cost that All I Want for Christmas should achieve in order to achieve their target profit? Please provide your answer to two decimal places