Flagler Electronics currently sells a camera for $360. An aggressive competitor has announced plans for a similar product that will be sold for $265. Flaglers marketing department believes that if the price is dropped to meet competition, unit sales will increase by 10%. The current cost to manufacture and distribute the camera is $235, and Flagler has a profit goal of 30% of sales. If Flagler meets competitive selling prices, what is the company's target cost?