Martinez Company makes swimsuits and sells these suits directly to retailers. Although Martinez has a variety of suits, it does not make the Performance 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 Performance suit would sell for approximately $100. Given its experience, Martinez believes the Performance suit would have the following manufacturing costs. Direct materials Direct labor Manufacturing overhead Total costs $27 22 29 44 $100 Assume that Martinez uses cost-plus pricing, setting the selling price 23% above its costs. What would be the price charged for the Performance swimsuit? Selling price $ eTextbook and Media Assume that Martinez uses target costing. What is the price that Martinez would charge the retailer for the Performance swimsuit? Selling price $