Market research has determined that a new cell phone, the U-PHONE, can retail for $400. Management requires a profit equal to 70% of selling price. Determine the target cost of production. : O a. $280 O b. $120 O c. $171 O d. $164 Conflict between the planning and controlling phases can result in the creation of a sales and profit budget that is: : O a. considerably lower than likely, which will result in workers' increased well-being as they meet production quotas easily and become even more productive. Ob.considerably lower than likely, which will result in production being short of materials and labor, thus causing inefficiencies. O c. considerably higher than realistic, which will result in a more competitive company able to perform above industry standards. O d. considerably higher than realistic, which will result in greater production and greater profit because it will push workers to meet higher expectations