Gino's Game Company has examined the market for children's construction sets. It believes there is a market niche in which it can sell construction sets at $ 82.00 each. It estimates that it could sell 12,200 sets per year. Variable costs to produce a construction set are expected to be $ 18.97. Gino's Game Company anticipates a profit of $ 12.72 per construction set. The target cost per construction set is: