6 Exercise 3-8A (Algo) Target costing LO 3-2 33 pints The marketing manager of Finch Corporation has determined that a market exists for a telephone with a sales price of $22 per unit. The production manager estimates the annual fixed costs of producing between 41,700 and 81,800 telephones would be $451,600. Required Assume that Finch desires to earn a $122,000 profit from the phone sales. How much can Finch afford to spend on variable cost per unit if production and sales equal 47,800 phones? eBook Variable cost per unit Hint References