Cullumber Company has exalmined the market for toy train locomotives. It believes there is a market niche in which it can sell locomotives at $$63\mathrm{.}00$ each. It estimates that it could sell $10300$ of these locomotives annually. Variable costs to make a locomotive are expected to be $$18\mathrm{.}78.$ Cullumber anticipates a profit of $$12\mathrm{.}53$ per locomotive. The target cost for the locomotive is:

$$44\mathrm{.}22$

$$50\mathrm{.}47$

$$31\mathrm{.}31$

$$63\mathrm{.}00$