Martinez Toys has examined the market for toy train locomotives. It believes there is a market niche in which it can sell locomotives at \($80\) apiece. It estimates that 10,000 of these loco- motives could be sold annually. Variable costs to make a locomotive are expected to be \($25\). Martinez anticipates a profit of \($15\) per loco- motive. The target cost for the locomotive is:

(a) $80.

(b) $65.

(c) $40.

(d) $25.