After conducting a market research study, Nick Scali Ltd decided to manufacture a new dining table to complement its boutique sofa line. It is estimated that due to strong competition the dining table can be sold at a target price of $540. The annual target sales volume for interior doors is 10,000. Nick Scali Ltd has target operating income of 40% of sales. What is the target cost for each interior door? a. $280 b. $112 OC. $324 d. $158