Blue Spruce Company is involved in producing and selling high-end golf equipment. The company has recentiy been involved in developing various types of laser guns to measure yardages on the golf course. One smatl laser gun, called LittleLaser, appears to have a very large potential market. Because of competition, Blue Spruce does not believe that it can charge more than $96 for Littletaser. At this price, Blue Spruce believes it can sell 105,000 of these laser guns. Blue Spruce will require an investment of 514.000.000 to manufacture, and the company wants an ROI of 15% Determine the target cost for one LittleLaser. Target-cost \$