A new product, an automated crepe maker, is being introduced at Miyake Corporation. At a selling price of $64 per unit, management projects sales of 26,000 units. Launching the crepe maker as a new product would require an investment of $234,000. The desired return on investment is 10%. The target cost per crepe maker is closest to: O $78.91 $63.10 OOOO $66.50 0 $74.93