Leno Company makes swimsuits and sells these suits directly to retailers. Although Leno 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. The department indicates that the All-Body suit would sell for approximately $ 100. Given its experience, Leno believes the All-Body suit would have the following manufacturing costs. $ 29 Direct materials Direct labor Manufacturing overhead 34 37 Total costs $ 100 Assume that Leno uses target costing. What is the price that Leno would charge the retailer for the All-Body swimsuit? Selling price 80