At the JIHL Company, a new truck part is being designed by the engineering team. Both the accounting and marketing department are asked to evaluate the product and use the target pricing method to determine the target cost of the new product. Currently, the company's competitors are selling a similar truck part for $140 per unit. JIHL Company requires a profit of 47% of the selling price. Do not enter dollar signs or commas in the input boxes. Round your answer to 2 decimal places. Target Cost per unit: $