Aguilar Company is a priceminus−taker and uses target pricing. Refer to the following​ information: Production volume 601 comma 000601,000 units per year Market price $ 30$30 per unit Desired operating income 1616​% of total assets Total assets $ 13 comma 700 comma 000$13,700,000 Variable cost per unit $ 19$19 per unit Fixed cost per year $ 5 comma 400 comma 000$5,400,000 per year With the current cost​ structure, Aguilar cannot achieve its profit goals. It will have to reduce either the fixed costs or the variable costs. Assuming that fixed costs cannot be​ reduced, what are the target variable costs per unit per​ year? Assume all units produced are sold.​ (Round your answer to the nearest​ cent.)