Gibson Cameras, Incorporated manufactures two models of cameras. Model ZM has a zoom lens; Model DS has a fixed lens. Gibson uses an activity-based costing system. The following are the relevant cost data for the previous month:

Direct Cost per Unit	Model ZM	Model DS
Direct materials	$ 20.60	$ 7.00
Direct labor	29.20	9.00

Category	Estimated Cost	Cost Driver	Amount of Cost Driver
Unit level	$ 25,960	Number of units	ZM: 2,500 units; DS: 9,300 units
Batch level	49,400	Number of setups	ZM: 26 setups; DS: 26 setups
Product level	90,000	Number of TV commercials	ZM: 14; DS: 11
Facility level	180,000	Number of machine hours	ZM: 300 hours; DS: 600 hours
Total	$ 345,360

Gibsons facility has the capacity to operate 2,700 machine hours per month.

A market expert believes that Gibson can sell as many cameras as it can produce by pricing Model ZM at $113 and Model DS at $34. Gibson would like to use those estimates as its target prices and have a profit margin of 30 percent of target prices. What is the target cost for each product?