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	$	18
Variable administrative cost per unit		13
Total fixed overhead		53,000
Total fixed administrative		26,000

Using target costing, what is the target cost?