Think More products, is in the process of setting a selling price on its new video camera pen. It is a functioning pen that will record up to 2 hours of audio and video. The per unit variable cost and fixed cost (20,000 units) estimates for the new video camera pen are as follows. 23 DM DL 17 Variable OH 12 Variable S&A. 8 Fixed OH 350,000 Fixed S&A. 300,000 Thinkmore has decided to price its new video camera pen to earn a 20% return on its investment (ROI) of $2,000,000, using cost plus pricing method. What is the selling price per unit at 20,000 units?