X Your answer is incorrect. Sarasota Company plans to sell 4,500 units of a new product at a price of $ 45 per unit. The cost to bring the product to market. including design and development, is $ 155,000. The desired return on investment (Rol) is 12%. Calculate the target cost per unit the company must achieve to ensure it attains its desired ROI. (Round answer to 2 decimal places, c.3. 15.25.) $ Target cost per unit 38.52