LO 5 Quality Chairs Incorporated (DC) manufactures chairs for industrial use. Leure Winters, the Vice President for Merveling at QC, concluded from market analysts that sales were chwinding for OC's standard three-foot chair due to aggressive pricing by competitors, QDs chers sold for $596 whereas the compens comparable chair was selling for $540 Winters determined that price drop to $540 would be necessary to regain market share and reach a tengebed annual sales level of 10,000 chi Cost date based on sales of 10,000 chairs: Direct materials (heard! Direct labor (hours) Machine hours (hours) Finiching and packing (hours) Budgeted Quantity Actual gosity 91,700 2,200 Actual Cont $ 1,295,000 75,050 33,575 920,000 13,300 13,300 295,000 8,500 8,700 170,000 If the profit per unit is maintained, the target cost per unit is: $1300 $213:00 $221.00 $318.00 $38.0