Ivanhoe makes swimsuits and sells them directly to retailers. Although Ivanhoe has a variety of suits, it does not make the all-body suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. It says the all-body suit would sell for approximately $118. Given its experience, Ivanhoe believes the all-body suit would have the following manufacturing costs: Direct materials $29 Direct labour 30 Manufacturing overhead 49 Total costs $108 New tab What is the highest acceptable manufacturing cost Ivanhoe would be willing to incur to produce the all-body swimsuit? (Round answer to 2 decimal places, eg. 15.25.) Target cost $