Altium Ltd sells a small computer microchip for $270. It has costs of $230. A competitor is bringing a competing product to market that will sell for $240. Management believes it must lower the price to $240 to compete in this market. Altium Ltd believes that the new price will cause sales to increase by 12%, even with a new competitor in the market. Altium Ltd sales are currently 5000 small computer microchips per year. Assuming the change in the selling price, calculate the target cost per unit if the target operating income is 20% of sales. Show all workings