5. (20 pts) Newburg Electrical makes small electric motors. The market research department indicates t y produced has the small motor for garage door openers would sell for $59. A similar motor currentl following costs: Direct materials Direct labor Overhead Total $24 18 $51 The company wants a gross margin of 25% of the manufacturing costs. a) Suppose Newburg used cost-plus pricing, setting the price 25% above manufacturing costs what price would be charged for the motor? Would you produce such a motor? b) Suppose Newburg used target costing. What is the highest acceptable manufacturing cost for which Newburg would be willing to produce the motor