A company uses target costing and requires that new products have a 20% return on sales. The company currently sells a product for $200 per unit that costs $160 per unit to produce. The company is considering upgrading the product with additional product features. The upgraded model is expected to sell for $250 a unit. What is the target cost for the upgraded model? Select one: a. 50 .b. 160 c. 200 . d. 210 - e. none of the above