Crane 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 LittleCrane, appears to be very large. Because of competition, Crane Look does not believe that it can charge more than $200 for LittleCrane. At this price, Crane Look believes it can sell 100,000 laser guns. LittleCrane will cost $9,120,000 to manufacture, and the company wants an ROI of 15%. Determine the target cost for one LittleCrane. (Round answer to 2 decimal places, e.g. 15.25.)