Campbell Cameras, Inc. manufactures two models of cameras. Model ZM has a zoom lens: Model DS has a fixed lens. Campbell uses an activity-based costing system. The following are the relevant cost data for the previous month: Direct Cost per Unit Direct materials Direct labor Model ZM $20.20 28.40 Model DS $7.00 9.00 Category Unit level Batch level Product level Facility level. Total Estimated Cost Cost Driver $ 25,960 47,320 90,000 180,000 $343,280 Number of units Number of setups Number of TV commercials Number of machine hours Use of Cost Driver ZM: 2,400 units; 05: 9,400 units ZM: 26 setups; 05: 26 setups ZM: 15; 05: 10 ZM: 300 hours; 05: 600 hours Campbell's facility has the capacity to operate 2.700 machine hours per month Required a. Compute the cost per unit for each product. b. The current market price for products comparable to Model ZM is $118 and for DS is $74. If Campbell sold all of its products at the market prices, what was its profit or loss for the previous month? c. A market expert believes that Campbell can sell as many cameras as it can produce by pricing Model ZM at $113 and Model DS at $33. Campbell would like to use those estimates as its target prices and have a profit margin of 30 percent of target prices. What is the target cost for each product?