Concord Corporation wants to produce and sell a new flavored water. In order to penetrate the market, the product will have to sell at $2 per 12 oz bottle. The following data has been collected: Annual sales Projected selling and administrative costs Desired profit 48000 bottles $8800 $60000 The target cost per bottle is 50.25 $0.57 $0.75 $0.18 Concord Corporation plans to introduce a new product and is using the target cost approach. Projected sales revenue is $900000 ($4.00 per unit) and target costs are $810000. What is the desired profit per unit? $0.40 $2.00 $3.60 None of the above The Selling Division's unit sales price is $38 and its unit variable cost is $15. Its capacity is 9000 units. Fixed costs per unit are 57 Current outside sales are 8000 units. What is the Selling Division's opportunity cost per unit from selling 1000 units to the Purchasing Division? $23 $16 $0 $38 The Selling Division's unit sales price is $31 and its unit variable cost is $15. Its capacity is 9000 units. Fixed costs per unit are $9. Current outside sales are 9000 units. What is the Selling Division's opportunity cost per unit from selling 2000 units to the Purchasing Division? $31 $16 $7 $0