Cuff budgets sales of its truck tires at $160 per tire and estimates that 10,000 tires 9 can be sold during the coming year. Variable costs per tire are $60 and Cuff desires a profit of $30 per tire. The target cost per tire is a) $160. b) $130. c) $80. d) $100.

Cuff budgets sales of its truck tires at \\( \\$ 160 \\) per tire and estimates that 10,000 tires 9 can be sold during the coming year. Variable costs per tire are \\( \\$ 60 \\) and Cuff desires a profit of \\( \\$ 30 \\) per tire. The target cost per tire is a) \\( \\$ 160 \\). b) \\( \\$ 130 \\). c) \\( \\$ 80 \\). d) \\( \\$ 100 \\)