Galla Inc. operates in a highly competitive market where the market price for its product is $172 per unit. Galla desires a $15 profit per unit. Galla expects to sell 5200 units. Additional information is as follows: Variable product cost per unit $ 17 Variable administrative cost per unit 12 Total fixed overhead 47,000 Total fixed administrative 20,000 Using target costing, what is the target cost?