Please throughly solve both part A & B

Newburg Electrical makes small electric motors. The market research department indicates that a small motor for garage door openers would sell for $59. A similar motor currently produced has the following costs: The company wants a gross margin of 25% of the manufacturing costs. Suppose Newburg used cost-plus pricing, setting the price 25% above manufacturing costs. What at price would be charged for the motor? Would you produce such a motor? Suppose Newbury used target costing. What is the highest acceptable manufacturing cost for which Newburg would be willing to produce the motor