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 Bodysuit would sell for approximately $100. Given its experience, Leno believes the All- Body suit would have the following manufacturing costs. $30 Direct materials Direct labor 27 Manufacturing overhead 43 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 $