A new product, an automated crepe maker, is being introduced at Knutt Corporation At a selling price of $59 per unit, management projects sales of 70,000 units. Launching the crepe maker as a new product would require an investment of $500,000. The desired return on investment is 12%. The target cost per crepe maker is closest to: $59.00 O $66.08 O $58.14 O $65.12