Waterway Industries plans to introduce a new product and is using the target cost approach. Projected sales revenue is $$972000($ $$4\mathrm{.}05$ per unit$)$ and target costs are $$638750.$ What is the desired profit per unit?

$$1\mathrm{.}39$

$$2\mathrm{.}03$

$$2\mathrm{.}66$

None of the above