41. Casio, Inc. is planning to launch a new brand of watches for kids. Similar watches are available in the market for $56. In order to penetrate the market, the company plans to use target pricing and desires a 28% net profit markup on total cost. Calculate the target cost. (Round your answer to the nearest cent.) A) $71.68 B) $15.68 C) $43.75 D) $40.32