Electronic Component Company $($ECC$)$ is a producer of high$-$end video and music equipment. ECC currently sells its top of the line "ECC" video player for a price of $$410.$ It costs ECC $$290$ to make the player. ECC's main competitor is coming to market with a new video player that will sell for a price of $$380.$ ECC feels that it must reduce its price to $$380$ in order to compete. The sales and marketing department of ECC believes the reduced price will cause sales to increase by $14\%.$ ECC currently sells $216,000$ video players per year.

What is the target cost if target profit is $23\%$ of sales and ECC must meet the competitive price of $$380?$