Maize Water is considering introducing a water filtration device for its 20-ounce water bottles. Market research indicates that 1,091,600 units can be sold if the price is no more than $4. If Maize Water decides to produce the filters, it will need to invest $2,045,200 in new production equipment. Maize Water requires a minimum rate of return of 24% on all investments. Determine the target cost per unit for the filter.