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Part A. Light Fixtures Plus, a manufacturer of light fixtures would like to introduce a new semi-flush ceiling light. The fixture could not be priced at more than the price shown below. The company has indicated their desired return on investment on all new products. The budgeted amount of sales in units is given below along with the required investment b. INDEPENDENT FROM PART a. Assume you ve calculated the target cost given below for the light fixture (cell B15). The company has provided the costs to make the product which is higher than the target cost. What could you recommend to them to help reduce their costs? This must be specific to Light Fixtures Plus and reference question data. ( 2 marks)