Just want to ask, why I am wrong?

(5+.2*10+0.5*15+5+.3+.5)=20.3*1.4=28.42

an m m Exercise 25-9 TQEBQPQSFEE'Q Lovebug Company has determined that its new autornotwe hood screen would gain widespread customer acceptance H' the company could prlce it at or under $30. Anticlpated labor hours and costs for each unlt of the new product follow. Direct materials cost $5 Direct labor cost Manufactunng labor: Hours 0.2 Hourly labor rate $10 Assembly labor: Hours 0.5 Hourly labor rate $15 Machine hours 1 The company currently uses the following three activity-based cost rates: Materials handling $0.30 per dollar of direct materials Production $5.00 per machlne hour Product delivery $0.50 per unit The company's minimum desired profit has been revised to 20 percent over total productlon and dellvery cost as a result of a recent economic downturn.. Assume the same facts as W above except that the company's minimum desired profit is 40 percent over total productlon and delmery cost. Compute the revrsed target cost for the new hood screen. Round your answer to the nearest cent. 55! 23.42]6 per unit Determine if the company should market rt. @