Gabriel Metalworks produces a special kind of metal ingots that are unique, which allows Gabriel to follow a cost-plus pricing strategy. Gabriel has $11,000,000 of assets and shareholders expect approximately a 9% return on assets. Assume all products produced are sold. Additional data are as follows: Sales volume 450,000 units per year Variable costs $16 per unit Fixed costs $1,500,000 per year Using the cost-plus pricing approach, what should be the sales price per unit