Cambridge 8-36 Target costing: unit cost Calcutron Company is contemplating introducing a new type of cal- (LO3) culator to complement its existing line of scientific calculators. The target price of the calculator is $75; annual sales volume of the new calculator is expected to be 500,000 units. Calcutron has a 15% return-on-sales target. Required Compute the unit target cost per calculator. ridant of Caremore Inc.. an appliance manufac- (LO3) m 8-36 Target cost for a Calcutron calculator Target sales Answer here Less: Target profit Answer here Target cost for 500,000 calculators Answer here Unit target cost Answer here