Bridgeport 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, Bridgeport believes that it can charge $$20$ for the Slim Slicer. Prototypes of the Slim Slicer, however, are costing $$22.$ By using cheaper materials and gaining efficiencies in mass production, Bridgeport believes it can reduce Slim Slicer's cost substantially. Bridgeport wishes to earn a return of $20\%$ of the selling price.

$($a$)$ Compute the target cost for the Slim Slicer.

Target cost $