6. (6 points) HP manufactures hydraulic presses for the manufacture of sheet metal. The presses sell for $660 per unit and sales volume is 32,000 units per year. Recently, HP's major competitor lowered the price of the competing press to $590. The market was very competitive. HP needs to meet the new price or lose significant market share. Results for the current period are: $ Direct material Direct labor Variable overhead Fixed overhead Variable SG&A Fixed SG&A Total Cost Actual Cost 7,136,000 2,176,000 3,072,000 944,000 580,000 492,000 14,400,000 $ a. Calculate the target cost per unit for maintaining current profitability (round to two decimals)