Leno Company makes swimsuits and series these suits directly to retailers. Although Leno has a variety or 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 $107. Given its experience, Leno believes the All-Body suit would have the following manufacturing costs. Assume that Leno uses cost-plus pricing, setting the selling price 21% above its costs. What would be the price charged for the All-Body swimsuit? Assume that Leno uses target costing. What is the price that Leno would charge the retailer for the All-Body swimsuit? What is the highest acceptable manufacturing cost Leno would be willing to incur to produce the All-Body swimsuit, if it desired a profit of $22 per unit? (Assume target costing.)