Blue Spruce Cheese Company has developed a new cheese slicer called Slim Slicer. The company plans to sell this slicer through its online website. Given market research, Blue Spruce believes that it can charge $40 for the Slim Slicer. Prototypes of the Slim Slicer, however, are costing $43. By using cheaper materials and gaining efficiencies in mass production, Blue Spruce believes it can reduce Slim Slicer's cost substantially. Blue Spruce wishes to earn a return of 30% of the selling price. (a) Compute the target cost for the Slim Slicer. Target cost $