Galla Inc. operates in a highly competitive market where the market price for its product is $170 per unit. Galla desires a $15 profit per unit. Galla expects to sell 5,000 units. Additional information is as follows: Variable product cost per unit Variable administrative cost per unit Total fixed overhead Total fixed administrative 45,000 18,000 Using target costing, what is the target cost? $135.00 $130.00 o o ooo $155.00 $145.00 S160.00