A company requires a return of $12 \%$ in the coming year on its investment of $\$ 1,000,000$ in product $\mathrm{J}$. The selling price of product $\mathrm{J}$ is set at $\$ 52.00$ for each unit, and sales for the coming year are expected to reach 5,000 units. What is the target cost for each unit for the coming year?

A. $\$ 24$

B. $\$ 28$

C. $\$ 44$

D. $\$ 50$