Carla Vista Look produces and sells high-end golf equipment. The company has recently been involved in developing various types of laser guns to measure distances on the golf course. The potential market for one small laser gun, the LittleCarla Vista, appears to be very large. Because of competition, Carla Vista Look does not believe that it can charge more than $190 for LittleCarla Vista. At this price, Carla Vista Look believes it can sell 100,000 laser guns. LittleCarla Vista will cost $9,620,000 to manufacture, and the company wants an ROI of 20% Determine the target cost for one LittleCarla Vista. (Round answer to 2 decimal places, es. 15.25.) Target cost