At the ZYXM 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 $180 per unit. ZYXM Company requires a profit of 40% 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: $