O $381.07 D Question 25 5 pts Beck Industries, Inc. builds parts for large automated heavy equipment. The Vice President for Marketing has determined that sales are dwindling for the firm's products because of aggressive pricing by competitors. Beck Industries sells the product for $750 whereas the competition's comparable part is selling in the $670 range. The VP for Marketing has determined that a price drop to $650 is necessary to regain market share and annual sales of 1,200 units. Data based on sales of 1,200 units is as follows: Budgeted Actual Cost Amount Amount Direct materials (sheet $9.75 per sa 8,000 sq.ft. 10,000 sq.ft metals) ft 33.60 per Direct labor 4,800 hrs. 5,000 hrs hour 42.00 per Machine setups 2,600 hrs. 2,800 hrs hour Mechanical assembly 3,200 hrs. 3,600 h 34.00 per hour Problem 4.2 If a profit per unit of 30% is desired, the target cost would be $195.00 $469.00 O $525.00 $455.00