Answer:
$26
Explanation:
The computation of the ROI per unit is shown below
Required ROI on the total Investment
= Total Investment × Required Rate on Investment
= $8,970,000 × 20%
= $1,794,000
 So, ROI Per Unit is
= Required Return on investmnt  ÷ Total Rotors
= $1,794,000 ÷ 69,000
= $26