Current Attempt in Progress Your answer is incorrect. Sandhill 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 LittleSandhill, appears to be very large. Because of competition, Sandhill Look does not believe that it can charge more than $175 for LittleSandhill. At this price, Sandhill Look believes it can sell 100,000 laser guns. LittleSandhill will cost $8,100,000 to manufacture, and the company wants an ROI of 20%. Determine the target cost for one LittleSandhill. (Round answer to 2 decimal places, e.g. 15.25.)