Most manufacturing companies have gross margin goals, and Blue's is no different. Blue's makes lightweight backpacks that are suitable for a number of purposes. Management at the company has dictated a strict 50% gross margin goal, and, to date, it has been able to achieve it. Some of the company's financial information is as follows. (a) Given the above information, what is the most Blue's can incur in manufacturing costs and still meet its gross margin goal? Maximum manufacturing cost $