Galla Inc. operates in a highly competitive market where the market price for its product is $182 per unit. Galla desires a $23 profit per unit. Galla expects to sell 6,200 units. Additional information is as follows: Variable product cost per unit $ 20 Variable administrative cost per unit 15 Total fixed overhead 57,000 Total fixed administrative 30,000 Using target costing, what is the target cost?

Multiple Choice

$129.00

$124.00

$144.00

$164.00

$159.00