Johnson has surveyed a group of companies on their needs for computer keyboards and the prices the companies are willing to pay. Based on this survey, he has developed an idea for a fatigue reducing keyboard that can be reasonably priced at $420. Johnson believes that this particular product should allow a profit of 40 percent of the product's cost. Calculate Johnson's target cost for his keyboard. Select one: a. $300 b. $500 c. $420 d. $400