Galla Inc. operates in a highly competitive market where the market price for its product is $175 per unit. Galla desires a $20 profit per unit. Galla expects to sell 5,500 units. Additional information is as follows: Variable product cost per unit Variable administrative cost per unit Total fixed overhead Total fixed administrative $ 18 13 50,000 23,000 Using target costing, what is the target cost? Multiple Choice O $160.00 $155.00 O O $124.00 O $129.00 $142.00