Chapter 15C Homework Exercise 15.31 Exercise 15.34 Stellar has identified a new market for half chaps for English-style riding. The half chaps will be marketed to those riders with non-standard leg-calf dimensions (e.g., very short, very tall, muscular). The only market competition is from custom-made providers who regularly charge $440 per pair of half chaps. Linz would like to offer its half chaps to be competitive with the high quality off-the-shelf half chaps which sell for $170 (on average). (a) Review Score Review Results by Study Objective If Linz desires a 14% return on sales, what is the target cost? (Round answer to 2 decimal places, e.g. 15.25.) Target cost $