Kerston Cameras, Inc., manufactures two models of cameras. Model ZM has a zoom lens; Model DS has a fixed lens. Kerston uses an activity-based costing system. The following are the relevant cost data for the previous month. Kerston's facility has the capacity to operate 4,500 machine hours per month. Required: Compute the cost per unit for each product. (Round intermediate calculations and final answers to 2 decimal places.) The current market price for products comparable to Model ZM is S142 and for DS is $54. If Kerston sold all of its products at the market prices, what was its profit or loss for the previous month? (Round intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.) A market expert believes that Kerston can sell as many cameras as it can produce by pricing Model ZM at $140 and Model DS at S52. Kerston would like to use those estimates as its target prices and have a profit margin of 20 percent of target prices. What is the target cost for each product? (Round your answers to 2 decimal places.)