Please solve this urgently for me

Pamtasian, a manufacturer of video games, is in the process of developing a new game called 'The Sims' and has undertaken market research to find out about customers' views on the value of the product and also to obtain a comparison with competitor's products. The results of this research have been used to establish a target selling price of 60 and an estimated life time volume of 300,000 games. Cost estimates have also been prepared based on the proposed product specification: 5.21 3.23 0.12 1.23 Direct materials Direct labour Direct machining costs Ordering costs Quality assurance Design Marketing costs Distribution costs Warranty costs 3.60 19.80 8.15 3.25 1.30 The target profit margin is 20% of the proposed selling price. Calculate the target cost of The Sims and discuss the implications of the result