Galla Inc. operates in a highly competitive market where the market price for its product is $178 per unit. Galla desires a $24 profit per unit. Galla expects to sell 5,800 units. Additional information is as follows: Variable product cost per unit Variable administrative cost per unit Total fixed overhead Total fixed administrative $ 18 13 53,000 26,000 Using target costing, what is the target cost? Multiple Choice O $128.00 $159.00 O $123.00 O $141.00 O O $154.00