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Blue Spruce Company manufactures computer hard drives. The market for hard drives is very competitive. The current market price for a computer hard drive is

Blue Spruce Company manufactures computer hard drives. The market for hard drives is very competitive. The current market price for a computer hard drive is $53. Blue Spruce would like a profit of $14 per drive. What target cost Blue Spruce should set to accomplish this objective?
Target cost
$ per hard drive
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