please help with explanation

Comdex Inc. manufactures parts for the telecom industry. One of its products that currently sells for $210 is now facing a new competitor that offers the same product for $190. The parts currently cost Comdex $180. Comdex believes it must reduce its price to $190 to remain competitive. What is the target cost of the product if Comdex desires a 30% profit on sales dollars? Target cost