Gold Company has budgeted the following costs for the production of its only product: Direct Materials Direct Labor Variable indirect production costs Fixed indirect production costs Variable selling and administrative costs Fixed selling and administrative costs Total Costs $75,000 50,000 25,000 27,500 7,500 15,000 $200,000 Gold Company wants a profit of $100,000, and expects to produce 2,500 units. The market price is $125 per unit. What is the target cost per unit of the product? A) $75 per unit B) $85 per unit C) $100 per unit D) $125 per unit