Miami Industries currently sells an industrial mixer for $900 that market leaders sell for $820. The current costs to manufacture and distribute the mixer total $645, and the company has a profit goal of 30% of sales. Miami uses target costing in its efforts to be a leader in the marketplace. On the basis of this information, (1) what should Miami consider to be the initial driver of the target-costing process and (2) what amount of cost reduction is needed for the company to achieve its goals? Initial Driver Cost Reduction A. Current price of $900 $15 B. Current price of $900 $71 C. Market leaders price of $820 $15 D. Market leaders price of $820 $71 E. Market leaders price of $820 Some other amount Multiple Choice Choice A Choice B Choice C Choice D Choice E