The following information is available for Evergreen Company

for the month of April:

Sales $($in units$).................3,000$ units

Selling price $....................$ $$120$ per unit

Variable costs $...................$ $$85$ per unit

Fixed costs $($in total$)...........$ $$33,600$

In May, Evergreen Company's sales in units decreased by $20\%.$

As a result, Evergreen increased the selling price per unit

in May.

Calculate the selling price per unit that Evergreen Company

needed to charge for its product in May in order to earn a

net income in May equal to $25\%$ of sales.