4 Kates Bhd intends to make 1200 units of Romario to sell to Bebeto. The price per unit of a similar product in the market is RM60. The estimated cost per unit is: Direct material RM19 Direct labour RM9 Variable Overhead RM27 RM55 Through value of engineering, the following cost reductions have been achieved. 1.Reduce overhead costs by RM240 2.Reduce machining costs by RM1350 3.Reduce defect costs by RM1260 Kate's target return on sales is 10% Calculate: a) The target cost per unit b) Total target cost c) Total estimated cost d) Target cost reduction e) Target costing f) Is the target costing acceptable