31. Quality Industries manufactures large workbenches for industrial use. Yewell Hartnet, the Vice President for marketing at Quality Industries, concluded from market analysis that sales were dwindling for Standards' workbenches due to aggressive pricing by competitors. Quality's workbench sells for $1,140 whereas the competition's comparable workbench sells for $1,060. Yewell determined that a price drop to $1,060 would be necessary to retain market share and annual sales of 13,000 tables. Cost data based on sales of 13,000 tables: Direct materials (pounds) Direct labor (hours) Machine setups (no. of setups) Mechanical assembly (machine hours) Budgeted Quantity Actual Quantity Actual Cost 175,000 72,800 900 273,000 281,250 168,000 $ 71,500 880 3,450,000 825,000 250,000 3,750,000 If the profit per unit is maintained, the target cost per unit is: A. $488.81. B. $556.54. C. $515.81. D. $423.73. E. E)$345.42.