EagleEye Limited, a manufacturer of digital cameras, is considering entry into the digital binocular market. EagleEye currently does not produce binoculars of any style, so this venture would require a careful analysis of relevant manufacturing costs to correctly assess its ability to compete. The market price for this binocular style is well established at $$49$ per unit. EagleEye has enough square footage in its plant to accommodate the new production line, although several pieces of new equipment would be required; their estimated cost is $$2,500,000.$ EagleEye requires a minimum ROI of $10\%$ on any product line investment and estimates that if it enters this market with its digital binocular product at the prevailing market price, it is confident of its ability to sell $20,000$ units each year.

b$.$ Calculate the target cost per unit for entry into the digital binocular market.